Medical clinics in the UAE are subject to federal corporate tax (effective for many entities from 2023 onwards). Taxable income and exemptions depend on the entity type and activity. Healthcare may have specific considerations; professional advice is essential.
VAT applies to many goods and services; some healthcare services may be zero-rated or exempt depending on the nature of the service and the patient. Clinics must register for VAT if they meet the threshold and comply with filing and record-keeping requirements.
Doctors and clinic owners should plan for tax compliance from the start. We recommend consulting a qualified accountant or tax advisor for your specific situation. We can refer you to specialists and help align your clinic setup with regulatory and tax requirements.