Support activities to agriculture and post-harvest crop activities

ISIC 016 is classified as a service-based support activity. Under Ministerial Decision No. 229 of 2025, agricultural services are not listed as a 'Qualifying Activity'. Therefore, income derived from these services is treated as 'Non-Qualifying Income' taxable at 9% if it exceeds the de minimis threshold, or if provided to mainland persons.

Audit Red Flag

Mischaracterizing 'Post-harvest crop activities' (ISIC 0163) as 'Manufacturing/Processing' to illicitly claim 0% Qualifying Income status.

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