Crop and animal production, hunting and related service activities

ISIC 01 involves the biological transformation of natural resources. It is not listed as a Qualifying Activity under the executive decisions governing Free Zone Persons. Consequently, income from primary production is treated as Non-Qualifying Income, which may jeopardize a Free Zone Person's status if it exceeds the de minimis threshold of 5% of total revenue or AED 5,000,000.

Audit Red Flag

Recharacterization of primary agricultural output as 'manufactured goods' to exploit the 0% Qualifying Income rate

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