Freshwater aquaculture

Under Ministerial Decision No. 229 of 2025, primary sector activities including ISIC 0322 are generally treated as Non-Qualifying Income. The FTA distinguishes between the biological growth process (Excluded) and industrial-scale manufacturing of food products (Qualifying). Forensic audit will focus on whether the revenue is derived from the sale of live/raw fish versus significantly transformed processed goods.

Audit Red Flag

Attempting to reclassify 'Primary Production' (harvesting) as 'Processing of Goods or Materials' to qualify for the 0% rate under Qualifying Activities.

Which UAE zones permit this activity?

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