Veterinary activities

1 activity group

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Veterinary activities (ISIC 75) are generally provided to end-consumers (natural persons) or local farms. Under Ministerial Decision No. 229 of 2025, these do not fall under the exhaustive list of 'Qualifying Activities' for Free Zone Persons. Furthermore, if services are provided to natural persons, they are explicitly 'Excluded Activities' regardless of the provider's location.

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Legal Reference

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

Audit Red Flag

Attempting to classify veterinary pharmaceutical sales as 'Qualifying Income' by bundling them into a service contract to bypass the retail exclusion.

Browse activity groups

ISIC 750

Excluded · 9% taxable

Veterinary activities

4 licensable activities

DZ required

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