Human health and social work activities

Under the UAE Corporate Tax framework, activities involving human health and social work are generally categorized as Excluded Activities. This is primarily because these services are typically rendered to natural persons, which disqualifies the income from the 0% Qualifying Income rate for Free Zone Persons. Forensic audits will focus on the 'De Minimis' threshold to ensure non-qualifying revenue does not exceed 5% of total revenue or AED 5 million.

Audit Red Flag

Misclassification of services provided to natural persons as 'Qualifying Services' to exploit the 0% regime

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