Manufacture of electronic components and boards

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic focus is on Core Income Generating Activities (CIGA), specifically the physical assembly and testing of components. If R&D or IP licensing is bundled into the manufacturing price without proper functional separation, the FTA may recharacterize the income as non-qualifying IP income.

Audit Red Flag

Misclassification of 'Toll Manufacturing' as 'Own Manufacturing' where the entity lacks control over raw materials and production risks.

Which UAE zones permit this activity?

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