Residential care activities for the elderly and disabled

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Residential care activities (ISIC 873) are classified as services provided to natural persons. Under Ministerial Decision No. 229 of 2025, income derived from services provided to natural persons is treated as an Excluded Activity for Free Zone Persons, regardless of the location of the recipient, to ensure parity with mainland healthcare providers.

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Legal Reference

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

Audit Red Flag

Artificial bifurcation of 'facility management' and 'medical care' contracts to attempt to qualify the former as a Qualifying Activity.

Browse activity classes

ISIC 8730

Excluded · 9% taxable

Residential care activities for the elderly and disabled

2 licensable activities

DZ required

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