Other residential care activities

ISIC 8790 does not fall under the 'Qualifying Activities' list defined in Ministerial Decision No. 229 of 2025. As a service provided primarily to natural persons (B2C) or social services, it is treated as Non-Qualifying Income. If conducted by a Free Zone Person, this income will likely trigger the de minimis threshold, potentially subjecting the entire entity to the 9% standard rate if the 5% or AED 5 million limit is exceeded.

Audit Red Flag

Attempting to recharacterize residential care fees as 'Management Fees' or 'Consultancy' to bypass the non-qualifying activity status.

Which UAE zones permit this activity?

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