Mixed farming

Mixed farming (ISIC 015) is categorized as primary production. Under the UAE Corporate Tax framework for Free Zone Persons, primary production is not listed as a 'Qualifying Activity'. Therefore, income derived from the sale of raw crops or livestock is treated as Non-Qualifying Income, subject to the 9% rate unless falling under the de minimis threshold.

Audit Red Flag

Artificial separation of 'Processing' activities from 'Primary Production' to exploit the 0% Manufacturing rate on raw agricultural output.

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