Manufacture of soft drinks; production of mineral waters and other bottled waters

Manufacturing of goods is a Qualifying Activity under MD 229 of 2025. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely a distribution play. Income must be derived from the sale to other Free Zone Persons or wholesale exports to maintain the 0% rate, as retail sales to mainland end-consumers are non-qualifying.

Audit Red Flag

Re-characterization of 'manufacturing' as 'trading' if the entity only performs minor bottling/labeling without substantial transformation of raw materials.

Which UAE zones permit this activity?

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