Manufacture of glass and glass products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of glass (ISIC 2310) constitutes a Qualifying Activity. Forensic scrutiny will focus on the 'Physical Transformation' requirement; if the entity merely labels or packages imported glass, it fails the manufacturing definition and reverts to a 9% rate. Substance must include specialized machinery and technical staff on-site.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Attributing income from mainland installation services or retail sales to the 0% manufacturing tax base.

9 licensable activities under this classification

Crystal Products ProcessingExternal approval required

Fibre Glass Products ManufacturingExternal approval required

Glass Bottles & Containers ManufacturingExternal approval required

Glass Mirrors ManufacturingExternal approval required

Glassware ManufacturingExternal approval required

Reflective, Enamelled & Insulant Glass ProductionExternal approval required

Safety Glass ManufacturingExternal approval required

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