Support activities for petroleum and natural gas extraction

ISIC 0910 is intrinsically linked to the Extractive Industry. Under the UAE Corporate Tax framework, income from natural resources and their associated support activities is excluded from the Free Zone 0% regime to prevent the erosion of Emirate-level sovereign taxing rights and royalties. Forensic auditors will scrutinize service contracts to ensure they are not being used to shift profits from taxable Emirate-level entities to QFZPs.

Audit Red Flag

Attempting to reclassify drilling or field support services as 'Technical Consulting' or 'Management Services' to exploit the 0% Qualifying Income rate.

Which UAE zones permit this activity?

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