Quarrying of stone, sand and clay

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0810 pertains to the extraction of natural resources. Under Article 7 of the Corporate Tax Law, income from the extraction of natural resources is exempt from Federal CT as it is subject to Emirate-level taxation. Within the Free Zone context, 'Extraction of natural resources' is explicitly listed as an Excluded Activity, meaning any income derived from it by a QFZP is taxed at 9% unless the Article 7 exemption applies.

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Legal Reference

Article 3, Clause 1(a) of Ministerial Decision No. 229 of 2025; Article 7 of Federal Decree-Law No. 47 of 2022

Audit Red Flag

Attempting to recharacterize 'Extraction' (Excluded) as 'Manufacturing of non-metallic products' (Qualifying) to exploit the 0% Free Zone regime.

4 licensable activities under this classification

Gypsum MiningExternal approval required

Limestone QuarryingExternal approval required

Pebble QuarryingExternal approval required

Sand QuarryingExternal approval required

Which UAE zones permit this activity?

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