Hospital activities

Under the UAE Corporate Tax framework, healthcare services are categorized as an Excluded Activity. This ensures that Free Zone entities providing medical services to natural persons do not gain a competitive advantage over mainland hospitals. Income from ISIC 8610 is subject to the 9% corporate tax rate if it exceeds the de minimis threshold, as it is primarily consumed by natural persons within the State.

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Artificial separation of 'Consultancy Fees' from 'Clinical Services' to attempt to recharacterize excluded healthcare income as qualifying service income.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.