Plant propagation

ISIC 0130 pertains to primary agricultural production. Under the framework reinforced by Ministerial Decision No. 229 of 2025, primary production is not listed as a Qualifying Activity. Unless the propagation involves significant industrial-scale biotechnological transformation that qualifies as manufacturing, the income is treated as Non-Qualifying and subject to the 9% Corporate Tax rate if de minimis thresholds are exceeded.

Audit Red Flag

Attempting to reclassify biological growth and propagation as 'Manufacturing of goods or materials' to access 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.