ISIC 08 covers the extraction of natural resources (stone, sand, salt). Under Article 7 of Federal Decree-Law No. 47 and Ministerial Decision No. 229 of 2025, income from natural resources is excluded from Corporate Tax provided it is subject to Emirate-level taxation. For Free Zone entities, this is categorized as an 'Excluded Activity', meaning it cannot benefit from the 0% regime and may disqualify the entity if it exceeds the de minimis threshold.
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Legal Reference
Article 7 (Exemption for Natural Resources) and MD 229 of 2025
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Attempting to reclassify extraction income as 'Manufacturing' or 'Trading' to qualify for the 0% Free Zone rate.