Other human health activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 869 encompasses paramedical and allied health services. Under the UAE CT regime for Free Zone Persons, healthcare services are generally categorized as Excluded Activities as they are typically provided to end-consumers (natural persons) or do not fall under the exhaustive list of Qualifying Activities. Income derived from this activity will likely be treated as 'Taxable Income' at 9% if the de minimis threshold is exceeded or if the entity fails to meet the Qualifying Free Zone Person criteria.

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Legal Reference

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

Audit Red Flag

Misclassifying clinical paramedical services as 'Management Consultancy' or 'Headquarter Services' to bypass the Excluded Activity status of healthcare provided to natural persons.

Browse activity classes

ISIC 8690

Excluded · 9% taxable

Other human health activities

31 licensable activities

DZ required

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