Growing of grapes

ISIC 0121 pertains to primary production. Under the framework established by Ministerial Decision No. 229 of 2025, primary agriculture is not categorized as a Qualifying Activity for Free Zone Persons. Consequently, income generated from the growing of grapes is treated as Excluded Income, subject to the standard 9% corporate tax rate regardless of the entity's location in a Free Zone.

Audit Red Flag

Artificial bundling of primary agricultural income with 'Processing of Food' to illicitly claim Qualifying Activity status under 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.