Other residential care activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 8790 does not fall under the 'Qualifying Activities' list defined in Ministerial Decision No. 229 of 2025. As a service provided primarily to natural persons (B2C) or social services, it is treated as Non-Qualifying Income. If conducted by a Free Zone Person, this income will likely trigger the de minimis threshold, potentially subjecting the entire entity to the 9% standard rate if the 5% or AED 5 million limit is exceeded.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 and Article 4

Audit Red Flag

Attempting to recharacterize residential care fees as 'Management Fees' or 'Consultancy' to bypass the non-qualifying activity status.

1 licensable activity under this classification

Non-Medical Resident ServicesExternal approval required

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