Transport via pipeline

Under Ministerial Decision No. 229 of 2025, transport via pipeline is categorized as an Excluded Activity when it pertains to the extraction or midstream handling of natural resources. Such activities are subject to Emirate-level taxation and are expressly carved out from the Qualifying Income definition for Free Zone Persons to prevent double non-taxation or conflict with sovereign resource rights.

Audit Red Flag

Attempting to recharacterize pipeline transport of hydrocarbons as 'Distribution of Goods' to bypass the Natural Resource exclusion.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.