Growing of cereals (except rice), leguminous crops and oil seeds

ISIC 0111 pertains to primary production. Under the framework of Ministerial Decision No. 229 of 2025, income from growing crops is generally treated as Non-Qualifying Income unless the entity can prove the activity constitutes 'Processing of goods or materials' or the income stays within the De Minimis threshold (5% or AED 5M). Forensic auditors will scrutinize the 'substantial transformation' of the biological asset to determine if it meets the definition of manufacturing/processing.

Audit Red Flag

Mischaracterization of primary agricultural production as 'Processing of Goods' to exploit the 0% regime

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.