Mining of hard coal

Mining of hard coal is classified as an Extractive Activity. Under Article 7 of the Corporate Tax Law, income from extractive activities is subject to Emirate-level taxation and is excluded from the Qualifying Free Zone Person regime to preserve sovereign resource rights. Ministerial Decision No. 229 of 2025 reinforces that any income derived from the exploitation of natural resources remains outside the scope of the 0% federal rate.

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Reclassification of extraction revenue as 'wholesale distribution' or 'commodity trading' to bypass the extractive activity exclusion.

Which UAE zones permit this activity?

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