Manufacture of computers and peripheral equipment

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the process isn't merely a conduit for the 'Distribution of Goods' from a non-Designated Zone, which would trigger the 9% rate on non-qualifying income if the de minimis threshold is breached.

Audit Red Flag

Recharacterization of 'simple assembly' or 'kitting' as 'manufacturing' where no substantial transformation of raw materials or components occurs.

Which UAE zones permit this activity?

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