Extraction of crude petroleum

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Extraction of crude petroleum is classified as an 'Extractive Activity' under the UAE Corporate Tax Law. Pursuant to the framework, income from extractive activities is excluded from the Qualifying Free Zone Person (QFZP) regime to preserve the fiscal sovereignty of individual Emirates over their natural resources. Such entities are typically subject to separate Emirate-level tax decrees rather than the Federal Corporate Tax rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 (Excluded Activities)

Audit Red Flag

Attempting to bifurcate 'technical support services' or 'management fees' from the extraction activity to claim 0% Qualifying Income for a Free Zone subsidiary.

Browse activity classes

ISIC 0610

Excluded · 9% taxable

Extraction of crude petroleum

0 licensable activities

DZ required

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