Residential nursing care facilities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the UAE CT framework, healthcare services provided to natural persons are categorized as Excluded Activities. Residential nursing care (ISIC 8710) inherently involves medical and personal care for individuals, disqualifying the income from the 0% Qualifying Free Zone Person (QFZP) rate. Even if the facility is located in a Free Zone, this income is taxed at the standard 9% rate.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize nursing care fees as 'Rental Income' or 'Property Management' to exploit the 0% regime for immovable property.

1 licensable activity under this classification

Convalescence HouseExternal approval required

Which UAE zones permit this activity?

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

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