Support activities for other mining and quarrying

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0990 is intrinsically linked to the 'Extraction of Natural Resources'. Under the UAE Corporate Tax regime, income from the extraction of natural resources and related support activities is an Excluded Activity to preserve Emirate-level taxing rights. Even if performed by a Qualifying Free Zone Person, this specific income stream is taxed at the standard 9% rate.

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Legal Reference

Article 3(1)(a) of Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to reclassify drilling and boring support services as 'General Engineering' or 'Scientific Consultancy' to qualify for the 0% rate.

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