Raising of sheep and goats

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Primary production and agriculture (ISIC 0144) are not listed as Qualifying Activities under the Free Zone regime. Revenue derived from the raising of sheep and goats is treated as Non-Qualifying Revenue. If conducted by a Free Zone Person, it may disqualify the entity from QFZP status if it exceeds the de minimis threshold of 5% of total revenue or AED 5 million.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 4

Audit Red Flag

Attempting to reclassify livestock sales as 'Manufacturing or Processing of Goods' to claim 0% Qualifying Income status.

1 licensable activity under this classification

Farming of Sheep & GoatsExternal approval required

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