Mining of non-ferrous metal ores

2 activity classes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Article 7 of the Federal Decree-Law and the definitions reinforced by MD 229 of 2025, mining of non-ferrous metal ores constitutes an 'Extractive Business'. This activity is excluded from the Qualifying Free Zone Person (QFZP) 0% regime. Income is typically subject to Emirate-level taxation, and any attempt to route this through a Free Zone entity will trigger the 'Excluded Activity' clause, potentially tainting the entire entity's QFZP status if the de minimis threshold is exceeded.

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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

Artificial separation of 'processing' and 'extraction' phases to claim 0% on processing as a 'Qualifying Activity' while the primary ore source is an Excluded Extractive Business.

Browse activity classes

ISIC 0721

Excluded · 9% taxable

Mining of uranium and thorium ores

0 licensable activities

DZ required

ISIC 0729

Excluded · 9% taxable

Mining of other non-ferrous metal ores

0 licensable activities

DZ required

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