Mining of other non-ferrous metal ores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Mining of non-ferrous metal ores constitutes the extraction of natural resources. Under Article 7 of the Corporate Tax Law, such activities are subject to Emirate-level taxation and are explicitly listed as Excluded Activities for Qualifying Free Zone Persons to prevent double taxation and preserve sovereign rights over natural wealth.

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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 bifurcate 'processing' or 'refining' income from 'extraction' income to apply the 0% rate to the former while ignoring the integrated nature of the mining concession.

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