Growing of pome fruits and stone fruits

Primary production (ISIC 0124) is not defined as a Qualifying Activity. Income from the sale of pome and stone fruits is categorized as Non-Qualifying Income. Under the QFZP regime, if this income exceeds the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the entity loses its Qualifying status for the relevant tax period. Forensic focus is on the distinction between raw harvest sales and value-added manufacturing.

Audit Red Flag

Attempting to reclassify primary agricultural 'growing' as 'manufacturing' or 'processing' to qualify for the 0% rate under MD 265 of 2023.

Which UAE zones permit this activity?

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