Silviculture and other forestry activities

Silviculture (ISIC 0210) involves the primary production of biological assets. Under the framework reinforced by Ministerial Decision No. 229 of 2025, primary production and extraction are not listed as Qualifying Activities. Consequently, income from forestry is treated as Non-Qualifying Revenue. For a Qualifying Free Zone Person (QFZP), this revenue must stay within the de minimis threshold (lower of 5% of total revenue or AED 5 million) to avoid disqualifying the entire entity from the 0% regime.

Audit Red Flag

Misclassification of primary biological production as 'Processing of Goods' or 'Manufacturing' to illicitly claim 0% Qualifying Income status.

Which UAE zones permit this activity?

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