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