Marine aquaculture

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, primary production activities (ISIC Section A) are categorized as Excluded Activities for the purpose of the Qualifying Free Zone Person regime. Forensic audit focuses on the separation of 'extraction/harvesting' from 'downstream processing'. Unless the entity performs significant industrial transformation of the catch, the income is subject to the standard 9% Corporate Tax rate.

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Legal Reference

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

Audit Red Flag

Recharacterization of biological growth and harvesting as 'Manufacturing' or 'Processing' to illicitly claim 0% Qualifying Free Zone Person status.

1 licensable activity under this classification

Pearl CultivationExternal approval required

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