Growing of perennial crops

9 activity classes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 012 pertains to primary production. Under the UAE Corporate Tax regime for Free Zone Persons, primary industries (agriculture, mining) are generally excluded from 'Qualifying Activities' unless specifically listed. Income from the sale of perennial crops is treated as Non-Qualifying Income, subject to the 9% rate if it exceeds the de minimis threshold or if the entity fails to meet QFZP criteria.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 4, Clause 2 (Excluded Activities)

Audit Red Flag

Attempting to reclassify primary agricultural production (Growing) as 'Processing of Goods or Materials' to benefit from the 0% Qualifying Income rate.

Browse activity classes

ISIC 0121

Excluded · 9% taxable

Growing of grapes

0 licensable activities

DZ required

ISIC 0122

Qualifying · 0% eligible

Growing of tropical and subtropical fruits

1 licensable activity

DZ required

ISIC 0123

Excluded · 9% taxable

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