Medical and dental practice activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Medical and dental practice activities (ISIC 862) are not categorized as 'Qualifying Activities' under the Free Zone Corporate Tax regime. Income from these activities is treated as 'Excluded Income' under Article 3 of Ministerial Decision No. 229 of 2025. Forensic audit focus remains on the 'Natural Person' transaction exclusion, which prevents the 0% rate from applying to healthcare services provided to individuals.

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Legal Reference

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

Audit Red Flag

Breach of the de minimis threshold due to high-volume transactions with Natural Persons (B2C), disqualifying QFZP status.

Browse activity classes

ISIC 8620

Excluded · 9% taxable

Medical and dental practice activities

34 licensable activities

DZ required

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