Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 2710 involves the substantial transformation of raw materials into complex electrical components. Under Ministerial Decision No. 229 of 2025, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely procurement and resale (Trading), which is subject to different nexus and exclusion rules.

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Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of 'Trading' or 'Simple Assembly' as 'Manufacturing' to apply the 0% rate on income derived from mainland UAE customers.

5 licensable activities under this classification

Electric Motors & Generators ManufacturingNo external approval required

Electric Power Distribution Transformers ManufacturingNo external approval required

Power Control Switchgears ManufacturingNo external approval required

Power Distribution Equipment ManufacturingNo external approval required

Power Distribution Panels ManufacturingNo external approval required

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