Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus

ISIC 2710 involves the substantial transformation of raw materials into complex electrical components. Under Ministerial Decision No. 229 of 2025, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely procurement and resale (Trading), which is subject to different nexus and exclusion rules.

Audit Red Flag

Misclassification of 'Trading' or 'Simple Assembly' as 'Manufacturing' to apply the 0% rate on income derived from mainland UAE customers.

Which UAE zones permit this activity?

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