Hunting, trapping and related service activities

ISIC 0170 is categorized as a primary sector activity. Under Ministerial Decision No. 229 of 2025, it is not listed as a Qualifying Activity. Therefore, income derived from these activities is treated as Non-Qualifying Income, subject to the 9% Corporate Tax rate if the de minimis threshold is exceeded or if the person is not a Qualifying Free Zone Person.

Audit Red Flag

Re-characterization of hunting service fees as 'Consultancy' or 'Technical Services' to exploit the 0% regime for Qualifying Activities.

Which UAE zones permit this activity?

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