Silviculture and other forestry activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Silviculture (ISIC 0210) involves the primary production of biological assets. Under the framework reinforced by Ministerial Decision No. 229 of 2025, primary production and extraction are not listed as Qualifying Activities. Consequently, income from forestry is treated as Non-Qualifying Revenue. For a Qualifying Free Zone Person (QFZP), this revenue must stay within the de minimis threshold (lower of 5% of total revenue or AED 5 million) to avoid disqualifying the entire entity from the 0% regime.

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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 'Processing of Goods' or 'Manufacturing' to illicitly claim 0% Qualifying Income status.

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