Human health activities

3 activity groups

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax regime for Free Zones, 'Human health activities' (ISIC 86) primarily involve transactions with natural persons. Per the regulatory framework, income derived from transactions with natural persons is categorized as 'Excluded Income' (unless specifically exempted under hospitality or retail exceptions, which do not cover healthcare). Consequently, a Free Zone Person engaged in ISIC 86 will likely fail the Qualifying Income test for that revenue stream, subjecting it to the standard 9% rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(j) in conjunction with Cabinet Decision No. 55 of 2023

Audit Red Flag

Misclassification of services provided to natural persons as 'Qualifying Income' to attempt 0% rate application; health services are inherently B2C and thus excluded from QFZP benefits.

Browse activity groups

ISIC 861

Excluded · 9% taxable

Hospital activities

7 licensable activities

DZ required

ISIC 862

Excluded · 9% taxable

Medical and dental practice activities

34 licensable activities

DZ required

ISIC 869

Excluded · 9% taxable

Other human health activities

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