How to Start a Farming Business in Dubai and the UAE (2026): Activity Codes, MOCCAE Fees, Land, Subsidies and Tax

Dubai does not issue an agricultural licence. The Dubai Department of Economy and Tourism (DET) register holds 2,300 activities under four licence types, Professional, Commercial, Industrial and Tourism, and "Agricultural" is only the name of an activity group [1]. A farming business in Dubai that grows lettuce in a warehouse is licensed under a Professional activity, code 0113005, whose official description names hydroponics, vertical farming and greenhouses [1]. Most guides to this subject describe three licence types that do not exist.

The second surprise is who the support is for. The Ministry of Climate Change and Environment (MOCCAE) sells seeds, fertiliser and pesticides to farmers at half price, and its own eligibility rule requires a UAE-citizen owner who manages the farm personally and has not leased it out [2]. A foreign founder has to plan without it.

The UAE imports up to 90% of its food [3], and Mordor Intelligence values the country's agriculture market at USD 3.45 billion in 2026 [4]. Demand is there. What decides the outcome is the land you can lawfully use, the power bill and whether your buyers are companies or households.

Since 2013, BusinessDubai.ae has set up companies across the UAE. This guide covers the activity codes for each farming model, MOCCAE's fees, the land question for foreigners, indoor farming against open farmland, free zones, government support, VAT, corporate tax and labour. Every figure is labelled as a published rule, a reported number or our own package price, and where an authority publishes nothing, the text says so.

Revised on 5 October 2026. This guide has been rewritten in full against current official sources and replaces the earlier version.

Is there an agricultural licence in Dubai?

No. The Dubai Department of Economy and Tourism (DET) register has four licence types, Professional, Commercial, Industrial and Tourism, and none is called agricultural. Growing crops, raising livestock and farming fish are Professional activities. Trading farm inputs or produce is Commercial. Processing food is Industrial. The farm-specific approvals come separately from MOCCAE.

A public copy of the DET register, exported in July 2026, contains 1,130 Professional activities, 634 Commercial, 533 Industrial and 3 Tourism [1]. "Agricultural", "Livestock Farming" and "Fishing and fish farming" appear in a different field, the activity group. Every growing, livestock and aquaculture activity in those groups carries the Professional licence type [1].

The table below shows where each kind of farm business sits on the register [1].

The licence type matters because it sets the legal form and what else can sit on the licence. A farm that also wants to buy and resell other growers' produce is mixing a Professional activity with a Commercial one, and whether DET allows both on one licence for your structure is a question for DET at initial approval. Reselling is covered in our food trading company guide, and washing, cutting or packing beyond simple post-harvest handling moves you toward the Industrial activities in our food processing factory guide.

On ownership, the mainland has allowed full foreign ownership of most activities since the reforms made by Federal Decree-Law No. 26 of 2020. We could not find a government page that addresses agriculture specifically, so treat 100% foreign ownership of a farming company as the expected position and have DET confirm it for your activity at initial approval. One competitor guide still states that mainland organic farming needs a local agent holding 51% of the shares, which is the pre-reform rule.

Which activity code fits each farming model?

A hydroponic, greenhouse or vertical farm growing vegetables in Dubai uses DET activity 0113005, Advanced Growing of Vegetables, Melons, Roots & Tubers. Open-field vegetables use 0113001, poultry 0146001, land-based fish farming 0321004 and a plant nursery 0130003. All are Professional activities. No code exists for aquaponics as a combined activity.

The register describes 0113005 as covering "agricultural firms specialized in advanced growing by using methods of hydroponics, vertical farming and greenhouses or other non-traditional methods", and it lists leafy vegetables, fruit-bearing vegetables, melons, root and tuber vegetables and mushrooms [1]. Six sibling codes use the same wording for other crops. The table maps each model to its code [1].

Aquaponics, where fish waste feeds the plants, appears nowhere in the 2,300 names and descriptions. A search for the word returns nothing [1]. An aquaponics farm therefore needs two activities, an aquaculture code such as 0321004 for the fish and an advanced-growing code such as 0113005 for the crop, and the MOCCAE aquaculture approval applies to the fish side.

The advanced-growing family also includes grains and oilseeds (0111301), citrus (0123002), beverage crops (0127003) and spices (0128102) [1]. The existence of a code for hydroponic coffee tells you what DET will license. It says nothing about whether the crop pays.

One caution if you plan a farm outside Dubai. The seven-digit codes are shared across emirates, but the English names are not always the same. In the registers we hold, Dubai lists 0321003 as Fish & Crustacean Farming, while Abu Dhabi lists the same number as Land based Aquaculture and Ajman as Crustaceans Farm [5]. Quote the name from the register of the emirate that will issue your licence.

Common Mistake: Asking for an "agricultural licence" and letting someone else pick the activity. If a hydroponic farm is filed under 0113001 Growing of Vegetables, or a fish-and-lettuce system carries only a crop code, the licence does not describe what you do, and correcting it means a licence amendment before MOCCAE's aquaculture approval can be matched to it. Name the code yourself, from the register wording, at the initial approval stage.

How much does it cost to license a farming company in Dubai in 2026?

A Dubai mainland Professional licence through BusinessDubai.ae costs AED 18,200 in year one without a visa and AED 24,400 with one residence visa, as of October 2026. MOCCAE's farm approvals add AED 500 to AED 2,000. The licence is the small number; the building, cooling and power are the large ones and are not published anywhere.

The table below itemises the paperwork cost of a farm company. BusinessDubai.ae package prices are ours [34], and the MOCCAE lines are from the ministry's own service pages as fetched on 5 October 2026 [6][7][8][9].

Those lines buy a licensed company with farm approvals. They do not buy a farm.

Quick Math: A vertical farm company with one founder visa that imports its own seed pays AED 24,400 for the mainland package, AED 500 for MOCCAE's seed import-export activity, and AED 100 plus AED 500 for the first consignment, a total of AED 25,500 in year one [34][6][9]. A poultry farm with one visa pays AED 24,400 plus AED 2,000 for the animal production farm licence, AED 26,400 [7]. Year two starts at about AED 15,000 before visas.

Whether a mainland or a free zone company suits you depends on who buys the produce and where the farm physically stands, and both are covered further down. Our mainland company setup page itemises the Dubai package behind the AED 18,200 figure, including the renewal line. For a quote built around your activity codes and visa count, get a free consultation→

What does MOCCAE require and charge for a farm?

The Ministry of Climate Change and Environment (MOCCAE) runs three separate licensing tracks, each with its own fee. Agricultural activity practice costs AED 500 per activity a year, an animal production farm AED 2,000 and an aquaculture production farm AED 500 a year. MOCCAE states a completion time of 3 working days for the first two.

The first track is the agricultural activity practice licence. MOCCAE's service page lists the activities it covers: plant nurseries, agricultural consultation, pest control, agricultural extension, and the import and export of seeds, bees, agarwood, and plants and seedlings [6]. Growing vegetables for sale is not on that list. A hydroponic grower should ask MOCCAE and DET at initial approval whether the farm itself needs an approval beyond the trade licence, and expect the practice licence to apply once it imports seed or runs a nursery.

A nursery carries conditions of its own. MOCCAE requires a minimum area of 2 dunums, a site close to roads, an office, a store and a toilet, suitable soil and irrigation water, and an agricultural engineer or technician who holds an active agricultural activities licence [6].

The second track covers animals. A commercial camel, cattle, sheep and goat, poultry or rabbit farm needs MOCCAE's licence to establish an animal production farm at AED 2,000, with at least one veterinarian on the establishment [7]. Several guides attribute this licence to a Dubai Municipality department. The fee and the service sit with the federal ministry.

The third track is aquaculture. The approval to establish an aquaculture production farm costs AED 500 a year, and the document MOCCAE asks for is a valid trade licence, along with compliance with the ministry's technical and health requirements [8].

Pro Tip: Apply in the order the documents allow. MOCCAE's aquaculture approval is issued against a valid trade licence [8], so the DET licence comes first and the ministry approval second. MOCCAE's stated 3 working days is a service time after a complete application [6]; a nursery inspection can add to it. The 4 to 8 weeks quoted on some sites is not on any MOCCAE page we could find.

Can a foreigner lease or own farmland in the UAE?

No official source we could reach states the rule. Dubai Land Department publishes nothing on agricultural land, which sits outside its freehold registration framework, and Abu Dhabi's rules refer to "farm owners or licensed establishments" without defining who may hold a farm. Get the answer in writing from the authority for your emirate before paying for land.

This is the largest gap in the public record on UAE farming, and competitor pages fill it with guesses that contradict each other. One legal blog describes restricted ownership with permits and long leases. Others state that foreign ownership of agricultural land is prohibited everywhere. Neither links to a government source.

What can be confirmed is narrower. Dubai Land Department's site covers residential and commercial property, tenancy, brokers and developers, and has no content on agricultural land ownership or leasing [10]. Farmland in Dubai is therefore not something you buy through the freehold system a foreign investor uses for an apartment.

In Abu Dhabi, the Abu Dhabi Agriculture and Food Safety Authority (ADAFSA) regulates what a farm may be used for. A 2023 board resolution allowed 71 economic activities on farms, and a decision reported in September 2025 added 74 more, for 145 [11][12]. The reported text says farm owners or licensed establishments in the emirate may practise those activities. Plant activities require at least 25% of the farm area to be planted, and applications go through the TAMM platform [11]. Neither source says whether a foreign-owned establishment can lease a farm, or from whom.

So the question goes to the authority, in writing, before any deposit. In Dubai, ask Dubai Municipality and DET. In Abu Dhabi and Al Ain, ask ADAFSA through TAMM and the municipality for the area. In Sharjah, Ajman, Ras Al Khaimah, Fujairah and Umm Al Quwain, ask the emirate's municipality and economic department. Put three questions to each: whether a company with foreign shareholders can be the tenant of agricultural land, whether the lease can be registered, and whether a commercial licence can be issued at that address.

Real Talk: If a broker or a landowner tells you a foreigner "can lease a farm, no problem", ask for the authority's confirmation that a trade licence can be issued at that plot to your company. A private agreement to use someone's farm is not that confirmation. MOCCAE's subsidy rule shows how the system treats leased farms: the citizen owner loses eligibility once the farm is "leased or otherwise utilized by any third party" [2].

Published prices for farmland leases do not exist either. The per-hectare and per-year figures on consultancy pages carry no government source, and we have left them out.

Should you farm indoors in leased space or on open farmland?

For a foreign founder, an indoor farm in leased industrial or warehouse space is the route that does not depend on the unanswered farmland question. DET activity 0113005 names hydroponics, vertical farming and greenhouses, and it is licensed like any other mainland Professional activity. Open farmland suits dates, fodder and livestock, where the land answer comes first.

The two routes differ on almost every line, and the table sets them side by side from what the registers and MOCCAE publish [1][7][3].

The crop list in the indoor column is short on purpose. A 2023 report from the Anwar Gargash Diplomatic Academy's climate centre notes that vertical farming produces a narrow set of crops at commercial scale, leafy greens, herbs, microgreens, tomatoes and cucumbers, and that controlled-environment farms in the UAE "still require a vast amount of energy, especially in the summer, to cool the systems" [3]. A business plan built on indoor wheat, root vegetables or fruit trees has a licence code and no commercial precedent in that report.

The best-known Dubai example is Bustanica, a 330,000 square foot vertical farm run as a joint venture between Emirates Flight Catering and Crop One Holdings, reported to produce about 3 million pounds of leafy greens a year [13]. Its owner is also a large buyer of salad. A new entrant has to find that buyer.

Before you sign for a unit, ask the landlord and the utility three things in writing: the connected electrical load, whether the unit's permitted use covers agricultural production, and the tariff category the utility will apply. Dubai Electricity and Water Authority (DEWA) and the Abu Dhabi distribution companies publish tariffs on their own sites, which we could not reach during research, so no rate appears here. Check the current slab rates yourself and put them in your model.

Can a farming business run from a free zone?

A free zone can hold a farming company, but in the free zone activity lists we hold, none carries the crop-growing, livestock or aquaculture codes found on the mainland registers. The only farming-related match is 4773946 Green Houses & Equipment Trading, at DMCC and IFZA. A Dubai free zone licence costs AED 12,500 without a visa at Meydan Free Zone.

We checked the activity lists of 20 free zone authorities against the DET farming codes. Crop growing (the 01 codes), livestock (014) and aquaculture (0321) appear in the Dubai, Abu Dhabi, Ajman and Ras Al Khaimah mainland registers and in none of the free zone files [5]. Meydan Free Zone does market an agriculture licence page with its own activity names, such as animal production. A licence like that gives you a company. It does not give you farmland, and the zone is not agricultural land.

Where you put the company changes your cost, your tax position and whether you can sell to a household, so the comparison below uses farming facts and BusinessDubai.ae prices [34][5][14].

A free zone makes sense for three kinds of farm business. The first is a company that trades inputs or equipment and never grows anything. The second is an agtech company selling systems, software or research, for which Masdar City in Abu Dhabi is priced at AED 7,000 without a visa and AED 18,300 with one in our packages [34]; our Masdar City free zone guide covers its activity list. The third is a large grower or food producer that needs an industrial plot, for which KEZAD in Abu Dhabi is the zone to ask. KEZAD's site was not reachable during research and we hold no package price for it, so no lease rate appears here; our KEZAD free zone guide describes the zone and its food cluster.

For a grower selling fresh produce inside the UAE, the mainland is the default. Our free zone company setup page shows what the Dubai packages include, so you can compare them with the mainland on the one-visa figure and not on the licence-only headline.

Real Talk: At IFZA and Meydan Free Zone, a shareholder applying for an investor visa is now asked to show capital of at least AED 75,000 in a bank account, in the UAE or at home [34]. A founder choosing a free zone to save AED 3,350 on the one-visa price should know that before comparing.

Where in the UAE should the farm be: Dubai, Abu Dhabi, Al Ain or the north?

Most UAE farmland is outside Dubai. Abu Dhabi emirate, which includes Al Ain, held 60% of the country's farms in the federal statistics dataset for 2003 and holds about 60% of controlled-environment capacity according to Mordor Intelligence in 2026. Dubai's strengths are buyers, logistics and Food Tech Valley.

The UAE has around 38,000 farms, a figure MOCCAE gave in March 2023 [3]. The only per-emirate split we could source is old: the federal open-data series recorded 38,548 farms in 2003, with 60% in Abu Dhabi [15]. Corporate tax, VAT and the foreign ownership rules are federal, so the emirates differ on land, regulator and support, as the table shows [5][16][17][4].

If the farm will be in the capital's emirate, license it there. Our business setup in Abu Dhabi page prices the mainland route in the emirate where ADAFSA's 145 farm activities apply, and our business setup in Al Ain page covers Al Ain, which falls under the same Abu Dhabi register and the same ADAFSA rules.

Ajman earns a mention for one reason. Its mainland register carries vegetable growing, cattle, poultry, honey and fish farm activities [5], and for a founder whose company only needs a licence and one visa, ANC Free Zone in Ajman is our cheapest complete package at AED 11,600 with one visa [34]. That is a non-Dubai price for a company that trades or consults, and it cannot host a farm; our business setup in Ajman page shows what it buys.

Food Tech Valley deserves a sober reading. Its AgTech Park is planned at 200 hectares at full scale, producing more than 40 kilotons of fresh produce a year, which its backers put at up to 6% of UAE consumption [17]. The flagship project, fully built, supplies about one sixteenth of demand. Current lease terms and who may lease were not available from any source we could open, so ask Food Tech Valley's operator directly.

Is the UAE a good place to farm commercially?

It is a good market and a hard place to grow. The UAE imports up to 90% of its food and grows about 156,000 tonnes of vegetables a year, yet researchers linked to the country's own diplomatic academy describe cooling energy as an unsolved cost for controlled-environment farms. Farming here works where a buyer is secured first.

Mordor Intelligence puts the UAE agriculture market at USD 3.45 billion in 2026, rising to USD 4.28 billion by 2031, a growth rate of 4.44% a year [4]. Specialty and high-value crops made up 40.18% of the market by crop type in 2025 [4]. Domestic output is small against consumption: about 156,000 tonnes of vegetables and 200,000 tonnes of fruit, mostly dates, citrus and mango, with agriculture contributing about 1% of GDP [3]. The UAE also eats about 220,000 tonnes of fish a year and imports roughly three quarters of it, on 2020 figures [3].

Government intent is clear. The Plant the Emirates programme, announced on 6 October 2024, sets targets to 2030 that include 20% more production from farms, 25% more organic farms and 30% of farms adopting climate-smart methods [18]. Those are targets for the sector. They are not grants a new company can apply for.

The constraints are physical. Agriculture uses most of the country's fresh water, 73% on a 2006 academic estimate that is the latest we could find, and arable land fell from 8% of land area in 2002 to 5.5% in 2020 on World Bank data [3].

Real Talk: Farming in the UAE is not worth starting if your plan depends on any of three things: a subsidy that the rules reserve for citizens, a 0% tax rate while selling to households, or a crop outside the short list that indoor farms grow commercially. It is also the wrong business for a founder whose main goal is a residence visa, since a consultancy licence delivers that without a cooling bill.

Which government support is open to a foreign-owned farm?

Two programmes are open on their published terms: the Abu Dhabi Investment Office's AgTech Incentive Programme and Emirates Development Bank's AgriTech loans of up to AED 5 million. MOCCAE's half-price input subsidy and Khalifa Fund financing are for UAE citizens. No source describes a partnership route that passes a citizen's subsidy to a foreign operator.

MOCCAE's farmer subsidy covers seeds, fertiliser, pesticides and other production supplies, with the farmer paying 50% of the actual purchase price. The ministry's page sets three conditions: the farm owner must be a UAE citizen, the same person must own and manage the farm, and the farm "must not be leased or otherwise utilized by any third party" [2]. The live version of this article said non-citizens could reach the subsidy through partnerships with local landowners. That was wrong, and the third condition rules it out.

The table sets out each programme, who can use it and the catch [2][19][20][21][16][22].

ADIO's programme is the one aimed at foreign companies, and its history shows who it funds. In 2020 ADIO committed USD 100 million to four agtech companies, AeroFarms, Madar Farms, Responsive Drip Irrigation and RNZ, as part of the wider AED 2 billion programme, and a further AED 152 million to Pure Harvest Smart Farms, FreshToHome and Nanoracks [20][23]. These were technology companies with funding and track records. A first-time grower with one warehouse is not the profile.

EDB's loan suits a farm in its third year, since the bank asks for two years of operating history [21]. EDB reports cumulative financing of AED 1.12 billion to the food security sector, so the product is in use. The interest rate is not on the page; the "2% to 4%" repeated online has no source we could find.

Common Mistake: Treating a rebate or a grant as free cash in the model. An incentive paid against research spending or payroll arrives after you have spent the money, and how a grant is treated in taxable income is a question for your tax adviser before you sign the incentive agreement. We could not find Federal Tax Authority guidance specific to agricultural grants, so the model should carry the incentive as an upside case and stand without it.

How are VAT and corporate tax charged on a farm?

Food is not zero-rated in the UAE. Fresh produce, eggs, dairy, meat, fish and live animals sold in the country carry 5% VAT, and so do seeds, feed and fertiliser. Exports are zero-rated. A mainland farm company pays corporate tax at 0% on taxable income up to AED 375,000 and 9% above.

Federal Decree-Law No. 8 of 2017 lists the zero-rated and exempt supplies in Articles 45 and 46, and neither list contains food, agricultural produce or farm inputs [24]. A grower therefore charges 5% on every domestic sale once registered. Registration is mandatory when taxable supplies exceed AED 375,000 in 12 months and voluntary from AED 187,500 [25]. A farm in its build year, with large input VAT on equipment and little revenue, should look at voluntary registration, because it can only recover that VAT if registered. Our VAT registration guide covers the mechanics.

Exports follow the general export rule: the sale is zero-rated when the goods leave the UAE within 90 days and you hold official and commercial evidence of export [24]. There is no separate agricultural export relief. Imports by a registered business are accounted for under the reverse charge.

On corporate tax, a mainland farm is an ordinary taxable person. Small Business Relief lets a company with revenue up to AED 3,000,000 elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2029 [25]. Our Small Business Relief guide explains the election. Excise tax does not touch fresh produce or livestock.

Pro Tip: If you export, build the evidence file with the sale. The zero rate depends on the goods leaving within 90 days with official and commercial proof [24], so keep the customs exit document and the shipping document against each invoice. A shipment you cannot evidence is a domestic sale at 5%.

Does a free zone farm get 0% corporate tax?

Only on part of its income, and only if it meets every Qualifying Free Zone Person condition. Ministerial Decision No. 229 of 2025 excludes transactions with natural persons, so a free zone grower's sales to households, at markets or by subscription box are outside the 0% regime, and ordinary bagged produce does not count as a Qualifying Commodity.

The decision lists manufacturing and processing of goods among the Qualifying Activities, and defines processing as the preparation, treatment, transformation or conversion of goods into another form [14]. Washing, packing or freeze-drying produce fits that wording more clearly than growing a plant does. Whether cultivation itself is "manufacturing" is not settled by the text, and nor is whether using land to farm falls within the excluded activity of owning or exploiting immovable property. Take written tax advice on both points before choosing a free zone for the tax rate.

Two exclusions are clear. Article 2(2)(a) excludes "any transactions with natural persons", with exceptions for ships, fund management, wealth management and aircraft that do not help a farm [14]. Sales to supermarkets, restaurants and distributors are sales to companies and are not caught. The second point concerns the trading of Qualifying Commodities. Agriculture commodities qualify only where a Quoted Price exists, meaning a price from a recognised commodities exchange or a recognised price reporting agency, and products packaged for retail sale are excluded [14]. Bulk wheat has a quoted price. A bag of rocket for a supermarket shelf does not.

A Qualifying Free Zone Person has no AED 375,000 nil-rate band and cannot use Small Business Relief, so its non-qualifying income is taxed at 9% [14][25]. Non-qualifying revenue must also stay within the de minimis limit, the lower of 5% of total revenue or AED 5,000,000. A company that breaches it stops being a Qualifying Free Zone Person from the start of that tax period and for the next four, and is taxed at the ordinary rates, 0% up to AED 375,000 and 9% above [14]. Our Qualifying Free Zone Person guide sets out the full conditions.

Quick Math: A free zone farm with AED 2,000,000 of revenue has a de minimis limit of AED 100,000, which is 5% of revenue and lower than the AED 5,000,000 cap. If farm-stall and box sales to households reach AED 150,000, the limit is breached and the company is an ordinary taxable person for five tax periods. Compare the mainland: the same farm under AED 3,000,000 of revenue can elect Small Business Relief until 2029 and needs no audit, while every Qualifying Free Zone Person must prepare audited financial statements [26]. For a small grower, the free zone tax case is weaker than the mainland one.

Before you pick a structure on tax grounds, have the revenue split by buyer type in front of you. Model your position→

Does an individual selling farm produce pay corporate tax?

An individual is subject to corporate tax only where turnover from business activities exceeds AED 1,000,000 in a calendar year, under Cabinet Decision No. 49 of 2023. Below that, there is no corporate tax registration. The threshold is a tax rule, and it does not remove the need for a licence to sell commercially.

The decision applies to resident and non-resident natural persons and contains no farming carve-out [27]. Wages, personal investment income and real estate investment income are left out of the turnover count. Below AED 1,000,000, the decision says the person "shall not be required to register for Corporate Tax" [27]. Produce sold commercially by an individual counts as business turnover.

This matters most to citizen farm owners, who under MOCCAE's rule must own and manage the farm personally to keep the input subsidy [2]. For a foreign founder it rarely applies, because the company is the licence holder and the taxable person. VAT is separate: an individual making taxable supplies above AED 375,000 has to register whatever the corporate tax position [25].

What does a vertical or greenhouse farm cost to build and run?

No UAE authority, utility or independent study that we could source publishes capital cost per square metre for greenhouses, container farms or vertical farms. Vendors price on request. Treat every figure online as an advertisement, get three supplier quotes for the same specification before signing a lease, and test each against a break-even you calculate yourself.

Competitor pages give numbers that cannot be reconciled. One quotes vertical farm cost per hectare, another per square metre from a minimum ticket, and poultry start-up estimates differ by a factor of ten between two pages with no explanation. None cites a supplier, a tender or a utility tariff. We have left all of them out.

A break-even needs five numbers, and you can collect each from a document. Monthly fixed cost is rent, the power bill at the tariff on your connection, wages, licence and visa renewals spread over 12 months, and finance cost. Variable cost per kilogram is seed, nutrients, substrate and packaging. Selling price per kilogram is what a named buyer has put in a written offer, net of 5% VAT. Divide monthly fixed cost by the gap between selling price and variable cost per kilogram, and you have the kilograms you must sell each month. Then compare that with the yield in the supplier's quote, and ask the supplier which operating farm achieved it.

Quick Math: Bustanica gives a public ceiling for yield claims. The farm is reported at 330,000 square feet producing about 3 million pounds, roughly 1.36 million kilograms, of leafy greens a year [13]. That is about 4.1 kg per square foot of building a year, or about 44 kg per square metre. The figure uses the whole facility's floor area, so growing-area yields will be higher, but a quote that needs several times that output from your unit's footprint deserves a reference site visit before a deposit.

Water is the smaller line indoors and the larger one outdoors. The same Bustanica reporting claims 99% less water than field farming [13], which is an operator's figure. Power is the line to stress-test, at summer load.

Who has failed at vertical farming, and what does it show?

AeroFarms, one of four companies that shared a USD 100 million Abu Dhabi Investment Office commitment in 2020, filed for Chapter 11 bankruptcy protection in the United States in June 2023 and emerged later that year under new investors. Government backing and technology did not protect a vertical farm from its cost base.

Food Dive reported the filing on 12 June 2023 [28]. AgFunderNews reported on 18 September 2023 that the company had emerged from Chapter 11 with an investor group led by Grosvenor Food & AgTech and a focus on its farm in Danville, Virginia [29]. AeroFarms had been named by ADIO in April 2020 as a recipient of the Abu Dhabi tranche [20]. AGEYE Technologies, an indoor-farming technology company, wrote in November 2025 that AeroFarms closed its research facilities in New Jersey and Abu Dhabi as part of the turnaround; that is a trade blog's account, and we found no official statement on the Abu Dhabi site.

No UAE farm closure with a named, dated press source turned up in our research, and we will not invent one. The absence is partly a reporting matter: the official announcements about funded farms come from government media offices, which do not publish bad news about their own grantees.

For a founder the useful part is what the restructured company did next. On AgFunderNews's account it concentrated on a single farm and on getting that farm to profit [29]. A research partnership with a government agency had not supplied that, and the break-even arithmetic in the section above is the test your own plan has to pass first.

What labour rules apply to farm workers?

Farm employees of a private company fall under Federal Decree-Law No. 33 of 2021 on its published text, because Article 3 excludes only government employees, the armed forces, police and security, and domestic workers. An International Labour Organization brief says farm employees are excluded. Confirm with the Ministry of Human Resources and Emiratisation (MOHRE) before writing contracts.

The two sources disagree, and the gap matters for overtime, leave and end-of-service pay. Article 3 of the Decree-Law lists three excluded categories and lets the Cabinet exclude others by decision [30]. The International Labour Organization's brief on the UAE framework, updated in May 2024, states that the Labour Law does not apply to employees on farms, without citing an article [31]. We could not find a Cabinet decision excluding farm workers. Treat your workers as covered, and ask MOHRE in writing when you open the establishment file.

Workers hired by a household for a private farm or garden are a different case. They come under the domestic workers regime, where the same brief notes that wage payment through the Wage Protection System is compulsory for five professions, including private agricultural engineers [31]. A commercial farm should not hire field staff on domestic visas through an owner's household.

Outdoor work stops at midday in summer. The ban on work in direct sun runs from 12:30pm to 3:00pm, from 15 June to 15 September, under Ministerial Decree No. 401 of 2015 as cited by the ILO brief [31], and Lexis Middle East reported the same dates for 2026 [32]. Fine amounts circulate in the press without a decree number, so we have not printed one. Plan harvest and field shifts around the window. Our UAE labour law guide for employers covers contracts and working hours, and salary benchmarks for farm roles were not available from any salary guide we could open, so none appear here.

What documents and approvals does each farm type need?

Every farm company needs a DET trade licence carrying the right activity first, because MOCCAE issues its farm approvals against a valid trade licence. After that the list depends on the model: a veterinarian for livestock, an agricultural engineer and 2 dunums for a nursery, and phytosanitary and origin certificates for imported seed.

The table lists the documents and conditions MOCCAE's service pages state for each model [6][7][8][9]. DET's own document list for the company is confirmed at initial approval and depends on the shareholders.

On organic claims, MOCCAE's import page still names the Emirates Authority for Standardization and Metrology as the accepted certifier for organic production inputs, alongside European, American, Japanese and other national schemes [9]. The certification timelines repeated online range from three days to three years and none traces to an official page, so ask the certifying body for its current procedure.

If documents are being issued abroad, ask us which need attestation before you order them. Get your document checklist→

In what order do you apply, and how long does it take?

The order is fixed by what each authority asks to see: land or premises answer first, then the DET licence, then MOCCAE's approval, then imports and hiring. MOCCAE publishes 3 working days for its farm licences. DET does not publish a farming-specific timeline, and the land answer is the step with no stated duration.

1. Get the premises answer in writing. For farmland, that means the authority's confirmation that your company can be the tenant and be licensed there. For a warehouse, it means the permitted use and the electrical load. No published timeline exists for this step, and it decides everything after it.
2. Fix the activity codes and reserve the trade name with DET, then obtain initial approval. This is where DET confirms ownership and whether Professional and Commercial activities can share the licence.
3. Sign the lease and complete the licence. Supplier quotes can run in parallel from step 1, since you need them to choose the unit.
4. Apply to MOCCAE for the track that fits: animal production farm, aquaculture farm, nursery or activity practice. The ministry's stated service time is 3 working days for the agricultural activity and animal production farm licences [6][7].
5. Apply for import permits for seed or stock. Each permit is valid for 6 months, so time it to the shipment [9].
6. Open the establishment file, process visas and hire. A livestock farm needs its veterinarian in place for step 4, so that hire comes earlier.
7. Register for VAT if the build-year input tax justifies voluntary registration, and for corporate tax.

Competitor pages quote 7 to 15 business days, 10 to 15 business days and 4 to 8 weeks for the same process. The spread comes from what they count. The paperwork in steps 2 to 5 is short. The build in between is not.

What has to be renewed and filed each year?

Each year a farm company renews its trade licence, at about AED 15,000 on a BusinessDubai.ae Dubai mainland package, plus the MOCCAE lines that are annual: AED 500 per practice activity, AED 1,500 for a nursery and AED 500 for an aquaculture farm. It also files corporate tax and, once registered, VAT returns.

The corporate tax return and payment are due within nine months of the end of the tax period, and late registration carries an AED 10,000 penalty [25]. VAT returns are quarterly for businesses with turnover below AED 150,000,000, due by the 28th day after the period ends [25]. The company must keep a register of beneficial owners, meaning any individual with 25% or more, and notify changes within 15 days under Cabinet Decision No. 58 of 2020 [33]; our UBO requirements guide explains the filing.

Audited financial statements are mandatory for a company with revenue above AED 50,000,000 and for every Qualifying Free Zone Person whatever its size [26]. A small mainland farm is outside that rule, though a lender such as EDB will ask for accounts.

The licence, the MOCCAE approvals, the visas and the tax return do not share a renewal date, and a lapsed MOCCAE approval can hold an import consignment at the port. Our post-setup services team keeps the licence, visa and filing calendar for clients, so a renewal is not discovered at the border.

Can you import seeds and export produce from the UAE?

Yes. MOCCAE charges AED 100 for a permit to import a consignment of seeds, seedlings, plants, cuttings, honey bees or beneficial organisms, valid for 6 months, and AED 500 to release it on arrival. Exports of produce are zero-rated for VAT when the goods leave within 90 days with evidence.

The release needs an origin certificate, a phytosanitary certificate, the customs manifest or bill of lading and the invoice [9]. MOCCAE is also the UAE's point of contact for CITES-controlled species; its services directory lists CITES as a category, but the fee pages did not load during research, so no CITES fee is given here.

You will need a customs registration before the first shipment, which our Dubai Customs registration guide walks through. Customs duty on agricultural goods and any food-security exemptions could not be confirmed from the Federal Customs Authority or Dubai Customs during research, so get the duty rate for your tariff code from your clearing agent before pricing an import.

On exports, the VAT treatment is settled and the market is not. This research found no sourced data on export prices or volumes for UAE-grown produce, and the precise profit figures in older versions of this article were fictional.

What do farming founders get wrong in the UAE?

The costly errors happen before the licence: paying for land without the authority's written answer, budgeting a subsidy reserved for citizens, choosing a free zone for a tax rate that sales to households cannot earn, and trusting a supplier's yield figure. Each is avoidable with a document obtained in advance.

The first is the land deposit. No published rule says a foreign-owned company can lease farmland, so money paid on a broker's assurance is at risk until the licensing authority confirms it will license that address.

The second is the subsidy. MOCCAE's 50% input support needs a citizen who owns and manages the farm and has not leased it [2]. A partnership with a landowner does not transfer it.

The third is the activity. A hydroponic farm on a conventional growing code, or an aquaponics farm with no aquaculture code, means an amendment later.

The fourth is the free zone tax assumption. Sales to individuals are excluded income under Ministerial Decision No. 229 of 2025, and passing the lower of 5% of revenue or AED 5,000,000 costs the company its status for five tax periods [14].

The fifth is the crop. Indoor farms grow leafy greens, herbs, microgreens, tomatoes and cucumbers commercially [3]. A plan for anything else needs an operating reference farm, not a brochure.

The sixth is VAT. Food carries 5%, and a farm that prices to a supermarket without it gives away a twentieth of revenue on registration.

The seventh is timing the veterinarian or the agricultural engineer. MOCCAE's livestock and nursery licences require the professional to be in place [7][6], so that salary starts before the first sale.

Real Client Stories

These are composite examples built from the situations farming founders most often face. Names and details are illustrative, and the only figures used are published rules, advertised market prices and BusinessDubai.ae's package prices.

The subsidy plan that needed a citizen owner

A foreign investor agreed to run a date and fodder farm near Al Ain owned by an Emirati family, and built the budget on buying seed, fertiliser and pesticide at 50% of the purchase price through MOCCAE's farmer subsidy. The ministry's eligibility page requires the owner to be a UAE citizen who also manages the farm, and says the farm must not be leased or used by a third party. Handing operations to the investor would have ended the family's eligibility. The input budget was rebuilt at full price and the lease question went to ADAFSA through TAMM before any payment.

Lesson: read the eligibility rule before the subsidy goes into the budget.

The salad boxes that broke the free zone plan

A founder set up a Dubai free zone company at AED 21,850 with one visa, BusinessDubai.ae's Meydan Free Zone price, to grow herbs in a rented unit and sell weekly boxes to households. Ministerial Decision No. 229 of 2025 excludes transactions with natural persons, and the box sales were far above the de minimis limit of 5% of revenue. The income could never qualify for 0%. The plan moved to a Dubai mainland licence with activity 0113005 at AED 24,400 with one visa, taxed at 0% up to AED 375,000.

Lesson: choose the jurisdiction by who buys the produce.

The aquaponics licence with half the activity

A founder leased a Dubai warehouse for a system raising tilapia and lettuce together, and the licence was issued with 0113005 Advanced Growing of Vegetables, Melons, Roots & Tubers alone. The DET register has no aquaponics activity, so the fish side needed its own code, 0321004 Land Based Aquaculture, and MOCCAE's aquaculture production farm approval at AED 500 a year, which is issued against a valid trade licence showing the activity. The licence was amended before the ministry application could go in, and rent ran on the unit while the tanks stayed empty.

Lesson: one farm with two outputs needs two activities from the start.

Start your farming business the right way

Three decisions carry most of the risk in a UAE farm. Get the land or premises answer from the licensing authority in writing before you pay for anything. Put the exact activity on a mainland Professional licence, 0113005 for an indoor vegetable farm, and line up the MOCCAE track that matches your model. Then build the numbers on full-price inputs, 5% VAT, ordinary corporate tax and a break-even you worked out from three supplier quotes, and treat any incentive as an extra.

BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. For a farm we will set up the mainland company with the activity codes your model needs, price a free zone company setup where the business is trading or technology and not growing, and keep the licence, MOCCAE renewals, visas and tax filings current through our post-setup services.

Talk to a setup expert→

If your plan is closer to buying and reselling produce than growing it, our import and export business guide is the better starting point.

Frequently Asked Questions

Can foreigners own farms in Dubai?

A foreigner can own a company licensed for farming activities, but no official source we could reach says a foreigner can own or lease agricultural land. Dubai Land Department publishes nothing on farmland, which sits outside its freehold framework. Ask Dubai Municipality and DET in writing whether a licence can be issued to your company at the plot before you pay.

What licence do I need for a hydroponic farm in Dubai?

A hydroponic farm needs a Dubai mainland Professional licence carrying DET activity 0113005, Advanced Growing of Vegetables, Melons, Roots & Tubers. The official description names hydroponics, vertical farming and greenhouses. There is no licence type called an agricultural licence.

How much does a farming licence cost in Dubai?

A Dubai mainland licence through BusinessDubai.ae costs AED 18,200 in year one without a visa and AED 24,400 with one residence visa, as of October 2026. MOCCAE's farm approvals add AED 500 a year for aquaculture or a practice activity, AED 1,500 a year for a nursery, or AED 2,000 for an animal production farm. Renewal of the mainland licence is about AED 15,000.

What is the total cost to start a farming business in Dubai?

The licensing cost is about AED 25,000 to AED 27,000 in year one with one visa, including MOCCAE fees. The farm itself is the larger cost and no authority or utility publishes it per square metre. Get three supplier quotes for the same specification and add rent, power and wages before you commit.

Do I need MOCCAE approval for a hydroponic or vertical farm?

MOCCAE's agricultural activity licence page lists nurseries, consultation, pest control, extension and the import and export of seeds, bees and plants. Vegetable growing is not named on it. Ask MOCCAE and DET at initial approval whether your farm needs a ministry approval, and expect to need MOCCAE's AED 100 import permit for seed.

How long does a MOCCAE farm licence take?

MOCCAE states 3 working days for the agricultural activity licence and for the animal production farm licence, counted from a complete application. A nursery inspection can add time. The 4 to 8 weeks quoted by some websites does not appear on a MOCCAE page.

Is there a licence code for aquaponics?

No. The DET register of 2,300 activities has no aquaponics activity and the word appears in no description. An aquaponics farm takes an aquaculture code such as 0321004 Land Based Aquaculture and an advanced-growing code such as 0113005, plus MOCCAE's aquaculture farm approval at AED 500 a year.

Do I need a local partner or sponsor for a farm company?

Most mainland activities have allowed 100% foreign ownership since Federal Decree-Law No. 26 of 2020. We could not find an official page addressing agriculture specifically, so have DET confirm ownership for your activity at initial approval. The claim that a local agent must hold 51% is the old rule.

Can I get an agricultural licence in a free zone?

You can form a free zone company with agriculture-related activities, and Meydan Free Zone markets one. In the 20 free zone activity lists we checked, none carries the crop-growing, livestock or aquaculture codes on the mainland registers. A free zone licence is suited to trading inputs or selling agtech, not to operating a farm.

Are government subsidies available to foreign farmers?

MOCCAE's 50% input subsidy is not. The ministry requires a UAE-citizen owner who manages the farm personally, and the farm must not be leased or used by a third party. Foreign-owned companies can look at the Abu Dhabi Investment Office's AgTech Incentive Programme and Emirates Development Bank's AgriTech loans.

Can a foreigner access the farm subsidy by partnering with a local landowner?

No. MOCCAE's rule says the farm must not be leased or otherwise utilised by any third party, so a partnership that hands operations to a foreign investor ends the citizen owner's eligibility.

What does Emirates Development Bank lend to farms?

Emirates Development Bank's AgriTech Loans Programme offers up to AED 5 million with a tenor of up to 10 years, a grace period of up to 2.5 years and up to 90% loan-to-value. Applicants need at least two years in operation. The bank does not publish the interest rate.

Is Khalifa Fund open to foreign founders?

No. Khalifa Fund for Enterprise Development supports Emirati entrepreneurs. A 2023 initiative reported by The National offered up to USD 545,000 to Emirati entrepreneurs.

Is food zero-rated for VAT in the UAE?

No. The UAE has no zero rate or reduced rate for food. Fresh produce, eggs, dairy, meat, fish and live animals sold in the country carry 5% VAT, and so do seeds, feed and fertiliser. Only exports are zero-rated.

When does a farm have to register for VAT?

Registration is mandatory once taxable supplies exceed AED 375,000 in 12 months and voluntary from AED 187,500. A farm with heavy equipment purchases and little early revenue often benefits from registering voluntarily so that it can recover input VAT.

Does a free zone farm pay 0% corporate tax?

Only on qualifying income, and only if it meets all the Qualifying Free Zone Person conditions, including audited accounts. Sales to individuals are excluded under Ministerial Decision No. 229 of 2025. If non-qualifying revenue passes the lower of 5% of revenue or AED 5,000,000, the company is taxed at the ordinary rates, 0% to AED 375,000 and 9% above, for that period and the next four.

What corporate tax does a mainland farm pay?

A mainland farm company pays 0% on taxable income up to AED 375,000 and 9% above it. With revenue up to AED 3,000,000 it can elect Small Business Relief for tax periods ending on or before 31 December 2029.

Does an individual farmer pay corporate tax?

An individual is within corporate tax only if turnover from business activities exceeds AED 1,000,000 in a calendar year, under Cabinet Decision No. 49 of 2023. Below that there is no corporate tax registration. VAT and licensing rules apply separately.

Which crops work in a vertical farm in the UAE?

Leafy greens, herbs, microgreens, tomatoes and cucumbers, according to a 2023 report from the Anwar Gargash Diplomatic Academy's climate centre. The DET register has advanced-growing codes for grains, citrus, coffee and spices too, but a licence code is no evidence that a crop is commercially viable indoors.

How much does it cost to set up a vertical farm in the UAE?

No authority, utility or independent study we could source publishes a cost per square metre, and vendors quote on request. Figures on consultancy sites use different units and cite nothing. Get three quotes for the same specification and check each against your own break-even.

What is the electricity cost for a vertical farm in Dubai?

It depends on the tariff category and slab on your connection, which DEWA publishes on its website. We could not retrieve the page during research and have not printed a rate. Ask DEWA which category applies to agricultural production in your unit and model the summer cooling load.

Can I farm year-round in the UAE?

Indoors, yes, at the cost of cooling. The Anwar Gargash Diplomatic Academy report says controlled-environment farms need a large amount of energy in summer to cool their systems. Outdoor work in direct sun is banned from 12:30pm to 3:00pm between 15 June and 15 September.

Do I need a veterinarian for a poultry or livestock farm?

Yes. MOCCAE's licence to establish an animal production farm, at AED 2,000, requires at least one veterinarian on the establishment. It covers camel, cattle, sheep and goat, poultry and rabbit farms.

Do I need an agricultural engineer to open a farm?

For a plant nursery, yes. MOCCAE requires an agricultural engineer or technician holding an active agricultural activities licence, along with a minimum area of 2 dunums. The ministry's pages do not state the same condition for a vegetable farm.

Does the UAE Labour Law cover farm workers?

On its published text, yes for a private company's employees: Article 3 of Federal Decree-Law No. 33 of 2021 excludes only government staff, the armed forces, police and security, and domestic workers. An International Labour Organization brief from May 2024 says farm employees are excluded. Ask MOHRE to confirm in writing.

Which authority issues the farming licence, MOCCAE or DET?

Both, for different things. DET issues the trade licence for a Dubai mainland company, and the equivalent economic department does so in other emirates. MOCCAE issues the farm-specific approvals for animal production farms, aquaculture farms, nurseries and agricultural practice activities.

Can I combine hydroponic and field crops on one licence?

Both are Professional activities on the DET register, 0113005 for advanced growing and 0113001 for conventional vegetables, so they are the same licence type. Ask DET at initial approval to list both, and check that the premises on the licence match where each is grown.

Where is most farming in the UAE?

In Abu Dhabi emirate, including Al Ain. It held 60% of UAE farms in federal statistics for 2003 and about 60% of controlled-environment capacity according to Mordor Intelligence in 2026. ADAFSA's irrigation services reached more than 6,500 farms in 2024.

What is Food Tech Valley?

Food Tech Valley is an 18 million square foot site in Warsan, Dubai, launched in May 2021 with Wasl Properties. Its AgTech Park is planned to produce more than 40 kilotons of fresh produce a year at full scale, up to 6% of UAE consumption. Lease terms are not published in any source we could open.

What certificate do I need to sell produce as organic?

MOCCAE's import page names the Emirates Authority for Standardization and Metrology and listed foreign schemes as accepted certifiers for organic production inputs. The procedure and timeline for certifying a farm were not on any official page we reached, so ask the certifying body directly.

Has any vertical farm backed by the UAE failed?

AeroFarms, which shared a USD 100 million Abu Dhabi Investment Office commitment in 2020, filed for Chapter 11 protection in the United States in June 2023 and had emerged by that September under new investors. We found no named press report of a UAE farm closure.

References

[1] Dubai Department of Economy and Tourism. Business activity register: licence types, activity groups, codes and official descriptions for agricultural, livestock and aquaculture activities, as recorded in a public copy exported in July 2026 (records last updated October 2023). dubaidet.gov.ae

[2] Ministry of Climate Change and Environment. Request subsidies for farmers: 50% of purchase price, citizen owner-manager and no-lease eligibility conditions, 15-day service time (fetched 5 October 2026). moccae.gov.ae

[3] Anwar Gargash Diplomatic Academy, Centre for Climate Diplomacy. The Role of Nature-based Solutions and Innovation in Creating Resilient Food Security in the UAE (November 2023): food import share, farm count, crop and fish volumes, water use, arable land and the limits of vertical farming. agda.ac.ae

[4] Mordor Intelligence. UAE Agriculture Market Size and Share Outlook to 2031 (July 2026): market value, growth rate, crop segments and Abu Dhabi's share of controlled-environment capacity. mordorintelligence.com

[5] Activity registers of the Abu Dhabi, Ajman and Ras Al Khaimah economic departments and 20 UAE free zone authorities, compared against the DET farming codes (copies held by BusinessDubai.ae, August 2026). tamm.abudhabi

[6] Ministry of Climate Change and Environment. Issue an agricultural activity license: activities covered, AED 500 and AED 1,500 fees, nursery conditions, sample analysis fee and 3-working-day service time (fetched 5 October 2026). moccae.gov.ae

[7] Ministry of Climate Change and Environment. Issue a veterinary establishment license: AED 2,000 licence to establish an animal production farm and the veterinarian requirement (fetched 5 October 2026). moccae.gov.ae

[8] Ministry of Climate Change and Environment. Licence to establish an aquaculture production farm: AED 500 annual fee and required documents (fetched 5 October 2026). moccae.gov.ae

[9] Ministry of Climate Change and Environment. Import an agricultural consignment: AED 100 permit, AED 500 release, 6-month validity, documents and accepted organic certifiers (fetched 5 October 2026). moccae.gov.ae

[10] Dubai Land Department. Services and property registration content, checked on 5 October 2026 for agricultural land ownership or leasing rules (none published). dubailand.gov.ae

[11] Abu Dhabi Media Office. ADAFSA identifies plant and animal activities for economic activities on farms: 71 activities, the 25% planted-area rule and applications through TAMM (10 March 2024). mediaoffice.abudhabi

[12] Gulf News. Sheikh Mansour approves 74 new economic activities for farms, taking the Abu Dhabi total to 145 (12 September 2025). gulfnews.com

[13] Mordor Intelligence. Middle East Vertical Farming Market report (2026): Bustanica's size, ownership, output and reported water saving. mordorintelligence.com

[14] Ministry of Finance. Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities: manufacturing and processing, Qualifying Commodities and Quoted Price, transactions with natural persons, de minimis limit and loss of status. mof.gov.ae

[15] Federal Competitiveness and Statistics Centre. Number of farms by region, open data series 2002 to 2017 (2003 figures used as historical context). opendata.fcsc.gov.ae

[16] Abu Dhabi Media Office. ADAFSA empowering farmers to adopt sustainable practices: irrigation services to more than 6,500 farms, AD GAP certification and training (24 December 2024). mediaoffice.abudhabi

[17] Gulf Business and AGBI. Food Tech Valley launch and AgTech Park plans: 18 million sq ft site in Warsan, 200 hectares and 40 kilotons a year at full scale (May 2021 and March 2023). gulfbusiness.com

[18] The National. Sheikh Mohammed announces Plant the Emirates project to boost agriculture in UAE: programme targets to 2030 (6 October 2024). thenationalnews.com

[19] The National. New Khalifa Fund initiative to provide up to $545,000 for Emirati entrepreneurs (7 November 2023). thenationalnews.com

[20] Global AgInvesting. Abu Dhabi invests $100M in four agtech companies: ADIO's AED 2 billion AgTech Incentive Programme, rebates and the named recipients (14 April 2020). globalaginvesting.com

[21] Emirates Development Bank. AgriTech Loans Programme terms and cumulative financing to the food security sector (fetched 5 October 2026; pages carry no visible date). edb.gov.ae

[22] Abu Dhabi Registration and Licensing Authority (ADRA). Small producers' licence: eligibility and fees (fetched 5 October 2026). adra.gov.ae

[23] Abu Dhabi Media Office. Abu Dhabi's AgTech ecosystem expands across land, sea and space: AED 152 million in incentives to Pure Harvest Smart Farms, FreshToHome and Nanoracks (2020). mediaoffice.abudhabi

[24] Federal Tax Authority. Federal Decree-Law No. 8 of 2017 on Value Added Tax, Articles 45, 46 and 48: zero-rated and exempt supplies, export conditions and the reverse charge on imports. tax.gov.ae

[25] Federal Tax Authority and Ministry of Finance. Corporate tax rates, Small Business Relief to 31 December 2029 (Ministerial Decision No. 131 of 2026), VAT registration thresholds, filing deadlines and the late registration penalty. tax.gov.ae

[26] Ministry of Finance. Ministerial Decision No. 84 of 2025 on Audited Financial Statements: the AED 50,000,000 revenue test and the requirement for every Qualifying Free Zone Person (25 March 2025). mof.gov.ae

[27] UAE Cabinet. Cabinet Decision No. 49 of 2023 on natural persons subject to corporate tax: the AED 1,000,000 turnover threshold and excluded income. tax.gov.ae

[28] Food Dive. AeroFarms files for Chapter 11 bankruptcy protection (12 June 2023). fooddive.com

[29] AgFunderNews. AeroFarms emerges from Chapter 11, says it is nearing profitability (18 September 2023). agfundernews.com

[30] UAE Government. Federal Decree-Law No. 33 of 2021 on the Regulation of Employment Relationships, Article 3: scope of application and excluded categories. mohre.gov.ae

[31] International Labour Organization, FAIRWAY Project. Regulatory Framework Governing Migrant Workers: United Arab Emirates (updated May 2024): scope of the Labour Law as described by the ILO, Wage Protection System categories and the midday work ban. ilo.org

[32] Lexis Middle East. UAE: Annual midday work ban begins 15 June 2026 (4 June 2026). lexismiddleeast.com

[33] UAE Cabinet. Cabinet Decision No. 58 of 2020 on the Regulation of Beneficial Owner Procedures: the 25% test and the 15-day notification period. uaelegislation.gov.ae

[34] BusinessDubai.ae. Package prices for Dubai mainland, Meydan Free Zone, IFZA (partner price), Masdar City and ANC Free Zone as of October 2026, the investor visa capital requirement, and activity-code analysis from company registrations since 2013. businessdubai.ae