Dubai Healthcare City (DHCC)Free zone tax status and compliance
Dubai
DHCC Authority
The Verdict
The Sovereign Health Node; Specialized Research & Clinical Hybrid.
I. Statutory Basis
As a Qualifying Free Zone Person, this jurisdiction requires strict adherence toCore Income-Generating Activities.Operates under the DHCC Authority (DHCCA). Article 18 QFZP status is strictly applied to research-based 'Qualifying Activities.' Clinical operations must monitor the 5% de-minimis threshold with mathematical precision.
Compliance Roadmap
Revenue Characterization Audit: Forensic segregation of clinical service fees (9%) from research/laboratory R&D (0%)
Laboratory CIGA Verification: Documenting that high-value diagnostic and research activities are physically performed within the DHCC perimeter
R&D Tax Credit Mapping: Aligning eligible research expenditure with the new 2026 UAE R&D tax incentives to maximize refundable credits
Audit Hotspots
Assuming all 'Medical License' fees are automatically Qualifying Income
Inadequate substance documentation for 'Tele-Health' services rendered to mainland patients
Failing to track laboratory consumables as part of the CIGA expenditure audit
Jurisdictional Connectivity
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