Other mining and quarrying n.e.c.

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0899 pertains to the extraction of natural resources. Under the UAE Corporate Tax framework, Extractive Activities are explicitly listed as Excluded Activities for Qualifying Free Zone Persons. Income derived from the exploitation of UAE natural resources is generally subject to Emirate-level taxation and is carved out from the 0% Free Zone Corporate Tax regime to ensure sovereign resource rent retention.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 (Excluded Activities)

Audit Red Flag

Attempting to recharacterize extraction income as 'Manufacturing' or 'Processing' (Qualifying Activities) to bypass the Extractive Activity exclusion.

1 licensable activity under this classification

Marine MiningExternal approval required

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