Manufacture of bakery products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the Qualifying Income framework, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic scrutiny focuses on the 'Retail Trade' exclusion; if the bakery operates a retail storefront, that income is non-qualifying and must not exceed the de minimis threshold of 5% or AED 5 million.

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Legal Reference

Ministerial Decision No. 265 of 2023, Article 2(1)(a)

Audit Red Flag

Commingling of B2B manufacturing revenue with B2C retail sales (e.g., factory-gate sales to individuals) which constitutes an Excluded Activity.

3 licensable activities under this classification

Bakery Products ManufacturingExternal approval required

Biscuit ManufacturingExternal approval required

Pastry & Sweets ManufacturingExternal approval required

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