Extraction of natural gas

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Extraction of natural gas is classified as an 'Extractive Business' under Article 7 of the Corporate Tax Law. Under Ministerial Decision No. 229 of 2025, it is categorized as an Excluded Activity for Qualifying Free Zone Persons. This ensures that natural resource wealth remains subject to Emirate-level taxation (Sovereign Tax) rather than the Federal Corporate Tax regime. Any income derived from this activity is effectively outside the scope of Federal CT, provided the entity meets the conditions for the Extractive Business exemption.

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Legal Reference

Article 7 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to recharacterize extraction income as 'Trading of Commodities' or 'Headquarter Services' to benefit from the 0% Qualifying Free Zone Person regime.

Browse activity classes

ISIC 0620

Excluded · 9% taxable

Extraction of natural gas

0 licensable activities

DZ required

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