Mining of iron ores

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Mining of iron ores is classified as an Extractive Activity. Under Article 7 of the CT Law and Ministerial Decision No. 229 of 2025, income from extractive businesses is subject to Emirate-level taxation and is explicitly listed as an Excluded Activity for Qualifying Free Zone Persons, preventing the application of the 0% corporate tax rate on such income.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Re-characterization of extraction revenue as 'Manufacturing' or 'Trading' to bypass the Excluded Activity classification under the QFZP regime.

Browse activity classes

ISIC 0710

Excluded · 9% taxable

Mining of iron ores

0 licensable activities

DZ required

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