Support activities for petroleum and natural gas extraction

Under the UAE Corporate Tax framework, 'Extraction of Natural Resources' and its directly related support activities are generally classified as Excluded Activities to preserve Emirate-level taxing rights. ISIC 091 activities are typically subject to the 9% Corporate Tax rate at the federal level or specific Emirate-level taxation, as they fail the 'Qualifying Activity' test under the Natural Resource exclusion clause.

Audit Red Flag

Artificial fragmentation of contracts where 'Support Services' are billed from a Free Zone entity while the physical extraction equipment and personnel operate in a Mainland/Offshore concession area.

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