Social work activities without accommodation for the elderly and disabled

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax framework, social work activities provided to natural persons are categorized as Excluded Activities. Even if performed by a Qualifying Free Zone Person, income from services provided to individuals (B2C) or non-Qualifying Activities fails the 'Qualifying Income' test under Article 3 of the Ministerial Decision, triggering the 9% rate on such revenue streams.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2(g) and Cabinet Decision No. 55 of 2023

Audit Red Flag

Attempting to recharacterize B2C social service fees as 'Management Consultancy' or 'Headquarter Services' to qualify for the 0% Free Zone rate.

1 licensable activity under this classification

Adult Day Healthcare FacilityExternal approval required

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