Hospital activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax framework, hospital activities (ISIC 861) involve services provided to natural persons. Income derived from services provided to natural persons is generally treated as Excluded Income for Free Zone Persons, as the consumption occurs at the point of physical delivery within the UAE, thus failing the 'Qualifying Income' criteria for the 0% regime.

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Legal Reference

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

Audit Red Flag

Attempting to classify 'Medical Tourism' revenue as 'Export of Services' to non-residents to claim 0% tax, when the service is physically performed in the UAE.

Browse activity classes

ISIC 8610

Excluded · 9% taxable

Hospital activities

7 licensable activities

DZ required

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