Growing of other perennial crops

Under Ministerial Decision No. 229 of 2025, primary production and extraction of natural resources or agricultural cultivation are not listed as Qualifying Activities. While the activity requires significant physical substance (land, irrigation, labor), it fails the 'Qualifying Activity' test for the 0% rate. Income derived from this ISIC code is treated as taxable at 9% unless it is incidental to a larger manufacturing process, which is strictly scrutinized.

Audit Red Flag

Attempting to reclassify 'Growing' (Excluded) as 'Processing of Agricultural Products' (Qualifying) without distinct industrial manufacturing facilities and separate cost centers.

Which UAE zones permit this activity?

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