Raising of horses and other equines

ISIC 0142 is categorized under primary production/agriculture. Under the UAE CT framework and Ministerial Decision No. 229 of 2025, this activity is not listed as a 'Qualifying Activity' for Free Zone Persons. Consequently, income derived from the raising of horses is treated as taxable income at the standard 9% rate, subject to the AED 375,000 threshold and potential Small Business Relief eligibility.

Audit Red Flag

Commingling of personal equestrian hobby expenses with corporate breeding operational costs to artificially reduce taxable net income.

Which UAE zones permit this activity?

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