Mixed farming

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Mixed farming (ISIC 0150) constitutes primary production. Under the UAE Corporate Tax framework and Ministerial Decision No. 229 of 2025, primary extraction and biological production are generally excluded from the definition of Qualifying Activities for Free Zone Persons. Income is subject to the standard 9% rate if the AED 375,000 threshold is exceeded, or it may jeopardize QFZP status if treated as non-qualifying income exceeding the de minimis limit.

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Legal Reference

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

Audit Red Flag

Misclassification of primary production as 'Processing' to attempt 0% Qualifying Activity status under manufacturing categories

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