Manufacture of steam generators, except central heating hot water boilers

Manufacturing of steam generators involves substantial transformation of raw materials. Under MD 229 of 2025, income is qualifying only if the core income-generating activities (CIGA) are physically performed within a DZ. Forensic auditors will scrutinize the 'ancillary' nature of installation contracts; if installation exceeds the de minimis limit or is not incidental, the entire revenue stream may be re-characterized as non-qualifying.

Audit Red Flag

Misclassification of onsite installation and maintenance services as 'manufacturing' income to bypass the 5% de minimis threshold.

Which UAE zones permit this activity?

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