Growing of citrus fruits

ISIC 0123 pertains to primary production. Under the framework established by Ministerial Decision No. 229 of 2025, primary agricultural activities do not constitute 'Manufacturing or Processing of goods'. Therefore, income derived from the sale of raw citrus fruits is treated as taxable at the standard 9% rate, even if conducted by a Qualifying Free Zone Person, unless it meets the de minimis requirements.

Audit Red Flag

Artificial fragmentation of income where 'Growing' (Excluded) is bundled with 'Processing' (Qualifying) to mask non-eligible primary production revenue.

Which UAE zones permit this activity?

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