Quarrying of stone, sand and clay

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Quarrying falls under 'Extractive Business' as defined in Article 1 of the Decree-Law. Under MD 229 of 2025, income from extractive industries is an Excluded Activity for Qualifying Free Zone Persons to ensure such income remains subject to Emirate-level taxation rather than the Federal CT 0% regime.

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Legal Reference

Article 7 of Federal Decree-Law No. 47 of 2022; MD 229 of 2025 Article 2, Clause 1

Audit Red Flag

Artificial fragmentation of the value chain where 'crushing and grading' is billed through a Free Zone entity to claim 0% while the 'extraction' remains at the site.

Browse activity classes

ISIC 0810

Excluded · 9% taxable

Quarrying of stone, sand and clay

4 licensable activities

DZ required

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