Growing of tobacco

Primary production (Agriculture) is not listed as a Qualifying Activity under the current Free Zone regime. Income from the growing of tobacco is treated as non-qualifying income, subject to the 9% corporate tax rate, as it fails the 'Qualifying Activity' test defined for Free Zone Persons.

Audit Red Flag

Attempting to reclassify primary agricultural 'growing' as 'manufacturing' or 'processing' to claim the 0% rate under Qualifying Activities.

Which UAE zones permit this activity?

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