Extraction of salt

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Extraction of natural resources is explicitly categorized as an Excluded Activity. Under the UAE Corporate Tax framework, income from the extraction of salt (ISIC 0893) is subject to the standard corporate tax rate or specific Emirate-level taxation, as it involves the depletion of national natural assets which are carved out from Free Zone incentives.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 (Excluded Activities)

Audit Red Flag

Attempting to recharacterize 'extraction' as 'manufacturing of chemicals' to claim Qualifying Activity status under the 0% regime.

1 licensable activity under this classification

Salt ExtractionExternal approval required

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