Hospital activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax framework, healthcare services are categorized as an Excluded Activity. This ensures that Free Zone entities providing medical services to natural persons do not gain a competitive advantage over mainland hospitals. Income from ISIC 8610 is subject to the 9% corporate tax rate if it exceeds the de minimis threshold, as it is primarily consumed by natural persons within the State.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i)

Audit Red Flag

Artificial separation of 'Consultancy Fees' from 'Clinical Services' to attempt to recharacterize excluded healthcare income as qualifying service income.

7 licensable activities under this classification

General HospitalExternal approval required

Gynecology & Obstetric HospitalExternal approval required

Ophthalmology HospitalExternal approval required

Orthopedic Surgery HospitalExternal approval required

Paediatric HospitalExternal approval required

Plastic Surgery HospitalExternal approval required

Specialty HospitalExternal approval required

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