Raising of poultry

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 0146 (Raising of poultry) is classified as primary production. Under the UAE Corporate Tax framework for Free Zone Persons, primary agricultural activities are not listed as 'Qualifying Activities'. Therefore, income derived from poultry raising is treated as Non-Qualifying Income. If this income exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity risks losing its Qualifying Free Zone Person status entirely.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)

Audit Red Flag

Misclassification of primary biological production as 'Manufacturing or Processing of Goods' to illicitly access the 0% Qualifying Income rate.

2 licensable activities under this classification

Egg ProductionExternal approval required

Farming of PoultryExternal approval required

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