Manufacture of gas; distribution of gaseous fuels through mains

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

The distribution of natural gas is explicitly listed as an Excluded Activity. While ISIC 352 includes 'manufacture', the integrated nature of gas distribution through mains falls under regulated utility services which are ineligible for the Qualifying Free Zone Person (QFZP) 0% regime, regardless of the entity's location in a Designated Zone.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)

Audit Red Flag

Attempting to reclassify 'Distribution of gaseous fuels' as 'Manufacturing of goods' to exploit the 0% rate under Qualifying Activities.

Browse activity classes

ISIC 3520

Excluded · 9% taxable

Manufacture of gas; distribution of gaseous fuels through mains

1 licensable activity

DZ required

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