Raising of swine/pigs

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Primary agricultural production and livestock rearing are not listed as Qualifying Activities under the UAE Corporate Tax regime for Free Zone Persons. Income from ISIC 0145 is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity risks losing its Qualifying Free Zone Person status entirely.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)

Audit Red Flag

Misclassification of livestock rearing as 'Food Processing' or 'Manufacturing' to exploit the 0% Qualifying Free Zone Person rate.

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