Growing of vegetables and melons, roots and tubers

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0113 is not listed as a 'Qualifying Activity' under the current regime. Income from growing vegetables is treated as 'Taxable Income' at 9% unless it is derived from transactions with other Free Zone Persons (and not an Excluded Activity) or stays within the de minimis threshold of 5% or AED 5,000,000.

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Legal Reference

Ministerial Decision No. 139 of 2023, Article 3(1)

Audit Red Flag

Classification of 'processing' vs 'growing' to attempt 0% rate under Manufacturing/Processing Qualifying Activity definitions.

2 licensable activities under this classification

Advanced Growing of Vegetables, Melons, Roots & TubersExternal approval required

Growing of VegetablesExternal approval required

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