Marine fishing

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Marine fishing is categorized as an extractive activity involving the exploitation of natural resources. Under the UAE Corporate Tax framework, income from extractive activities is generally excluded from the 0% Free Zone regime to preserve Emirate-level sovereign rights over natural resources. If conducted by a Free Zone Person, it is treated as an Excluded Activity, potentially disqualifying the entity from the 0% rate on other income via the de minimis rule violation.

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Legal Reference

Article 7 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 229 of 2025, Clause 3(1)(a)

Audit Red Flag

Attempting to reclassify 'extraction of natural resources' as 'manufacturing' or 'logistics' to claim Qualifying Income status

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