Support services to forestry

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 024 (Support services to forestry) is not listed as a Qualifying Activity under the current framework. Income generated from these services by a Qualifying Free Zone Person (QFZP) is treated as Non-Qualifying Revenue. If this revenue exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its QFZP status entirely for the relevant tax period.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 (Non-Qualifying Activities)

Audit Red Flag

Re-characterization of forestry technical services as 'Environmental Consulting' or 'Scientific Research' to illicitly claim Qualifying Activity status.

Browse activity classes

ISIC 0240

Mixed · depends on counterparty

Support services to forestry

0 licensable activities

DZ required

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