Other mining and quarrying n.e.c.

ISIC 0899 pertains to the extraction of natural resources. Under the UAE Corporate Tax framework, Extractive Activities are explicitly listed as Excluded Activities for Qualifying Free Zone Persons. Income derived from the exploitation of UAE natural resources is generally subject to Emirate-level taxation and is carved out from the 0% Free Zone Corporate Tax regime to ensure sovereign resource rent retention.

Audit Red Flag

Attempting to recharacterize extraction income as 'Manufacturing' or 'Processing' (Qualifying Activities) to bypass the Extractive Activity exclusion.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.