Raising of cattle and buffaloes

Under Ministerial Decision No. 229 of 2025, primary agricultural production (ISIC 0141) is not listed as a Qualifying Activity for Free Zone Persons. The biological transformation of livestock does not constitute 'Manufacturing' under the technical definitions of the Decree-Law. Consequently, income from the sale of cattle or buffaloes is treated as taxable income at the standard 9% rate, regardless of Free Zone status, unless it falls under the de minimis requirements.

Audit Red Flag

Attempting to reclassify biological growth and primary production as 'Manufacturing or Processing of Goods' to exploit the 0% Free Zone rate.

Which UAE zones permit this activity?

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