Support services to forestry

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 0240 is not categorized as a 'Qualifying Activity' per se under the primary list. Revenue is only qualifying if the recipient is a Qualifying Free Zone Person (QFZP) or if the income falls under the de minimis limit. If services are provided to Mainland UAE or involve immovable property (forest land) located in the Mainland, the income is taxed at 9%.

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Legal Reference

Article 3, Clause 1(k) and Article 4 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Recharacterization of mainland-sourced service fees as 'offshore consulting' to bypass the 5% de minimis threshold for non-qualifying revenue.

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