Mining of chemical and fertilizer minerals

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Mining of chemical and fertilizer minerals falls under the 'Extraction of Natural Resources' category. Per Article 7 of the Corporate Tax Law, this is subject to Emirate-level taxation and is explicitly listed as an Excluded Activity for Qualifying Free Zone Persons, meaning income derived from this activity cannot benefit from the 0% rate regardless of the entity's location.

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Legal Reference

Article 7 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 229 of 2025 (Excluded Activities)

Audit Red Flag

Reclassifying extraction revenue as 'Wholesale of Chemicals' to bypass the Excluded Activity status under the Free Zone regime.

1 licensable activity under this classification

Natural Manures ExtractionExternal approval required

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