Fishing and aquaculture

Fishing and aquaculture are primary sector activities. Under the UAE Corporate Tax framework, specifically the list of Qualifying Activities for Free Zone Persons, primary extraction and harvesting are not included. Consequently, income from these activities is treated as taxable at the standard 9% rate once the threshold is exceeded, even if conducted by a Free Zone Person.

Audit Red Flag

Recharacterizing primary aquaculture harvesting as 'Manufacturing of Food Products' to illicitly claim Qualifying Activity status under the 0% regime

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.