Manufacture of engines and turbines, except aircraft, vehicle and cycle engines

Under MD 229 of 2025, the 'Manufacture of goods or materials' is a Qualifying Activity. Forensic audit must verify that the output excludes aircraft, vehicle, and cycle engines as per ISIC 2811 constraints. Any revenue from the excluded engine types or from 'Repair and Maintenance' (if not ancillary) must be segregated as it may fall under different tax treatments or be deemed Excluded Income if performed for non-Free Zone persons.

Audit Red Flag

Re-characterization of 'Simple Assembly' as 'Manufacturing'. The FTA will scrutinize if the process involves 'substantial transformation' or merely the packaging/assembly of imported components which may be reclassified as non-qualifying trading.

Which UAE zones permit this activity?

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