Gathering of non-wood forest products

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: LIGHTAI-derived

ISIC 0230 covers primary extraction of biological resources. Under Ministerial Decision No. 229 of 2025, primary sector activities (forestry, gathering, and extraction) are not listed as Qualifying Activities for the 0% Corporate Tax rate for Free Zone Persons. Consequently, income from these activities is treated as taxable at the standard 9% rate, even if conducted by a Free Zone Person, as it fails the 'Qualifying Income' criteria.

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Legal Reference

Article 3, Clause 2 (Excluded Activities) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to re-classify 'Gathering' (Excluded) as 'Manufacturing of Food/Botanicals' (Qualifying) to claim the 0% Free Zone rate.

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