Mining of uranium and thorium ores

Under Article 7 of the UAE CT Law, Extractive Business is excluded from Corporate Tax scope if it is subject to Emirate-level taxation. ISIC 0721 constitutes an 'Extractive Business' involving the exploration, extraction, and primary processing of natural resources. Forensic audit must verify that the income is taxed at the local level to maintain the exclusion status.

Audit Red Flag

Attempting to apply the 0% Free Zone rate to income derived from extractive activities which are governed by Emirate-level taxation rather than Federal Corporate Tax.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.