Other residential care activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 879 covers social assistance services provided on a residential basis. Under Ministerial Decision No. 229 of 2025, these activities are classified as 'Excluded Activities' because they constitute services provided to natural persons and are primarily domestic in nature, failing the 'Qualifying Activity' criteria for the 0% regime.

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Legal Reference

Article 3, Clause 2(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to recharacterize residential care fees as 'Management Fees' or 'Consultancy' to qualify for the 0% rate under Qualifying Activities.

Browse activity classes

ISIC 8790

Excluded · 9% taxable

Other residential care activities

1 licensable activity

DZ required

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