Logging

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Logging is classified as primary production and extraction of natural resources. Under Ministerial Decision No. 229 of 2025, activities involving the extraction of natural resources are explicitly listed as Excluded Activities. Consequently, income derived from logging does not constitute Qualifying Income for a Qualifying Free Zone Person and is subject to the standard 9% Corporate Tax rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1

Audit Red Flag

Re-characterizing primary logging (ISIC 0220) as 'Manufacturing of wood products' (ISIC 16) to illicitly claim the 0% Qualifying Income rate.

1 licensable activity under this classification

Charcoal Production & PackagingExternal approval required

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