Silviculture and other forestry activities

Silviculture is classified as primary production. Under Ministerial Decision No. 229 of 2025, the extraction and management of natural resources and land-based primary activities are specifically excluded from 'Qualifying Activities'. Income derived from the exploitation of UAE land (immovable property) is subject to the 9% Corporate Tax rate, even if conducted by a Free Zone Person.

Audit Red Flag

Attempting to classify timber growth and forest management as 'Manufacturing' or 'Processing of Goods' to qualify for the 0% rate.

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