Support services to forestry

ISIC 0240 is not categorized as a 'Qualifying Activity' per se under the primary list. Revenue is only qualifying if the recipient is a Qualifying Free Zone Person (QFZP) or if the income falls under the de minimis limit. If services are provided to Mainland UAE or involve immovable property (forest land) located in the Mainland, the income is taxed at 9%.

Audit Red Flag

Recharacterization of mainland-sourced service fees as 'offshore consulting' to bypass the 5% de minimis threshold for non-qualifying revenue.

Which UAE zones permit this activity?

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