Support activities for animal production

Under Ministerial Decision No. 229 of 2025, support activities for animal production are treated as services. Income is Qualifying only if the recipient is a Free Zone Person (FZP) or if the activity falls under the 'De Minimis' threshold for non-FZP transactions. Forensic scrutiny will focus on the 'Beneficial Recipient' of the services to ensure no hidden Mainland nexus exists.

Audit Red Flag

Mischaracterization of service-based support (ISIC 0162) as 'Processing of Goods' (ISIC 10xx) to attempt to qualify for the 0% rate on Mainland-sourced income.

Which UAE zones permit this activity?

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