Other human health activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, health services are generally categorized as Excluded Activities to prevent tax base erosion from mainland-facing B2C services. Forensic audit focuses on the 'Natural Person' test; if the end-user is an individual, the income is disqualified from the 0% regime regardless of the Free Zone status.

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Legal Reference

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

Audit Red Flag

Reclassifying clinical diagnostic services or physiotherapy as 'Technical Consulting' to exploit the 0% Qualifying Income rate.

31 licensable activities under this classification

Acupuncture CenterExternal approval required

Air Ambulance ServicesExternal approval required

Audiology & Speech CenterExternal approval required

Ayurvedic CenterExternal approval required

Blood Bank Service CenterExternal approval required

Childbirth Support Services (Doula)External approval required

Chiropractic CenterExternal approval required

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