Water collection, treatment and supply

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE CT framework, the distribution of water is classified as a utility service. For Free Zone Persons, 'Distribution of natural gas and water' is explicitly listed as an Excluded Activity. Furthermore, if the entity operates under an Emirate-level concession, it may be classified as a 'Non-Extractive Natural Resource Business' under Article 8, making it exempt from Federal CT but subject to local Emirate-level taxation, provided specific conditions are met.

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Legal Reference

Article 8 of Federal Decree-Law No. 47 of 2022; Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i)

Audit Red Flag

Commingling of 'Industrial Water Treatment' (potentially qualifying) with 'Public Utility Distribution' (excluded) without distinct segmental accounting.

Browse activity classes

ISIC 3600

Excluded · 9% taxable

Water collection, treatment and supply

2 licensable activities

DZ required

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