Hunting, trapping and related service activities

ISIC 017 falls under primary sector activities which are not listed as Qualifying Activities under the Free Zone regime. Under MD 229 of 2025, income from these activities is treated as non-qualifying income. If performed by a QFZP, it may be considered 'Excluded Income' if it involves the exploitation of UAE natural resources or simply fails the 'Qualifying Activity' test, subjecting the net income to the 9% corporate tax rate.

Audit Red Flag

Misclassification of commercial hunting/trapping revenue as 'Environmental Services' or 'Security Services' to exploit Qualifying Activity status.

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