FAQ – Article 8 Non-Extractive Natural Resource Business
Source: https://mof.gov.ae/corporate-tax-faq/
- Will I have to pay UAE CT alongside Emirate level taxes?
Businesses engaged in the extraction of the UAE’s natural resources and in certain non-extractive activities that are subject to Emirate level taxation will be outside the scope of UAE CT, subject to meeting certain conditions.
Other businesses may be subject to both CT and Emirate level taxation. Emirate level taxes paid will not be able to be credited against or otherwise reduce the amount of CT payable.
