Veterinary activities

ISIC 750 is primarily categorized as a professional service. Under Ministerial Decision No. 229 of 2025, professional services provided to natural persons or as a regulated local activity are deemed Excluded Activities. Even if performed within a Free Zone, the income is generally considered Non-Qualifying Income (taxed at 9%) due to the retail nature of clinical animal care and the lack of inclusion in the 'Qualifying Activities' whitelist.

Audit Red Flag

Attempting to classify veterinary diagnostic laboratory services as 'Qualifying Research and Development' to bypass the exclusion on professional services.

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