Medical and dental practice activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Medical and dental practice activities (ISIC 8620) are not listed as Qualifying Activities under the UAE Corporate Tax framework for Free Zone Persons. Income from these activities is generally derived from services provided to natural persons or local market participants, categorizing it as Excluded Income. Even if performed within a Free Zone, the revenue is subject to the standard 9% Corporate Tax rate if it exceeds the de minimis threshold.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize patient consultation fees as 'Management Consultancy' or 'Technical Services' to qualify for the 0% regime.

34 licensable activities under this classification

Anesthesia & Pain Therapy ClinicExternal approval required

Assisted Fertilization CenterExternal approval required

Cardiac ClinicExternal approval required

Day Surgical CenterExternal approval required

Dental Surgery ClinicExternal approval required

Dermatology ClinicExternal approval required

Endocrinology ClinicExternal approval required

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