Support activities for crop production

ISIC 0161 is service-heavy and mobile. Under MD 229 of 2025, income is Qualifying only if the service is provided to a Qualifying Free Zone Person. If services are provided to mainland farmers, the income is Excluded. Forensic auditors will cross-reference GPS logs of agricultural equipment and work orders against the customer's trade license location to detect de minimis breaches.

Audit Red Flag

Mainland Service Leakage: Performing field preparation, harvesting, or pest control on mainland UAE farms while booking the revenue through a Free Zone entity to claim 0% tax.

Which UAE zones permit this activity?

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