Mining of hard coal

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Mining of hard coal is classified as an Extractive Business. Under Article 7 of the Corporate Tax Law and Ministerial Decision No. 229 of 2025, income from extractive activities is excluded from the Qualifying Free Zone Person regime to prevent double taxation with Emirate-level royalties. Forensic focus is on the separation of extraction income from ancillary service income.

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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

Misclassification of 'Extractive Business' income as 'Distribution of Goods' to attempt to qualify for the 0% Free Zone rate.

Browse activity classes

ISIC 0510

Excluded · 9% taxable

Mining of hard coal

0 licensable activities

DZ required

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