Growing of other tree and bush fruits and nuts

ISIC 0125 pertains to primary biological transformation. Under the framework of Ministerial Decision No. 229 of 2025, primary agricultural activities are not listed as 'Qualifying Activities'. Unless the produce undergoes 'Processing' (as defined in MD 139 of 2023) within a Designated Zone, the income is treated as taxable at the 9% rate. Forensic auditors will scrutinize the 'Mainland' source of income if the produce is sold to the domestic UAE market without a Qualifying Correspondent.

Audit Red Flag

Recharacterization of 'Primary Production' (Growing) as 'Processing of Goods' to illicitly claim the 0% Qualifying Income rate.

Which UAE zones permit this activity?

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