Mining of uranium and thorium ores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Article 7 of the UAE CT Law, Extractive Business is excluded from Corporate Tax scope if it is subject to Emirate-level taxation. ISIC 0721 constitutes an 'Extractive Business' involving the exploration, extraction, and primary processing of natural resources. Forensic audit must verify that the income is taxed at the local level to maintain the exclusion status.

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Legal Reference

Article 7 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to apply the 0% Free Zone rate to income derived from extractive activities which are governed by Emirate-level taxation rather than Federal Corporate Tax.

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