Residential care activities for the elderly and disabled

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Residential care activities are primarily provided to natural persons. Under the Qualifying Free Zone Person regime, services provided to natural persons are categorized as Excluded Activities. Furthermore, healthcare-related social services are subject to strict regulatory oversight, which typically triggers the exclusion clause for regulated financial and professional services unless specifically carved out.

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Legal Reference

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

Audit Red Flag

Misclassification of B2C residential service fees as B2B 'Management Services' to circumvent the exclusion of services provided to natural persons.

2 licensable activities under this classification

Geriatric Care CenterExternal approval required

Special Need CenterExternal approval required

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