Mining of iron ores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Mining of iron ores is classified as an extractive activity. Under Article 7 of Federal Decree-Law No. 47, income from extractive industries is subject to Emirate-level taxation and is typically excluded from the Qualifying Free Zone Person (QFZP) 0% rate to prevent double taxation/tax base erosion at the local government level. Ministerial Decision No. 229 of 2025 explicitly lists extraction of natural resources as an Excluded Activity.

“

Legal Reference

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

Audit Red Flag

Attempting to recharacterize 'extraction and initial crushing' as 'manufacturing of metal products' to qualify for the 0% regime.

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist