Residential care activities for mental retardation, mental health and substance abuse

Under Ministerial Decision No. 229 of 2025, healthcare and social assistance are recognized as Qualifying Activities. Forensic focus is on the 'Core Income Generating Activity' (CIGA), which requires full-time medical staff on payroll and specialized residential infrastructure. If the facility operates more as a 'wellness retreat' without clinical oversight, the FTA may reclassify income as Excluded (Hospitality).

Audit Red Flag

Commingling of 'Medical Care' revenue with 'Hospitality/Accommodation' revenue where the latter is not strictly incidental, potentially breaching the 5% de minimis threshold for non-qualifying income.

Which UAE zones permit this activity?

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