Dubai Healthcare City clinic accounting and corporate tax

The FTA guide states that transactions with natural persons are normally excluded activities, and excluded revenue cannot be qualifying income. For an outpatient clinic, consultation fees paid by patients are exactly that. Even when an insurer pays the bill, the service is delivered to an individual, so the clinic and its tax agent need to look carefully at how the guide treats it.

Take a dermatology clinic with AED 7 million of revenue. If AED 6.2 million is treated as income from natural persons, non-qualifying revenue is far above the de minimis cap of AED 350,000. The clinic would then be taxed like a mainland company: 0% on taxable income up to AED 375,000 and 9% above it.

Clinic cash flow runs on insurer settlements that arrive weeks later, often net of rejections. HelloBooks keeps a receivable per insurer, so the AR ageing shows how much each one owes and for how long. When a remittance advice arrives, upload it with the bank statement and the AI matches payments to claims, posting rejections to a write-off or resubmission account for the practice manager to review.

HelloBooks does not connect to clinic management systems or point-of-sale terminals. Daily patient takings are posted from the end-of-day report as a summary entry by payer type: self-pay, insurer and corporate. Card settlements are matched from the bank statement.

• One receivable account per insurer
• Daily takings split by self-pay, insurer and corporate
• Rejected claims tracked separately from paid ones

Not every DHCC licence holder treats patients. Medical equipment suppliers, research organisations and training providers sell to businesses, and their income may be assessed differently under the free zone rules. The AI tags each invoice by customer type so the split is ready when the tax agent reviews it.

VAT on healthcare has its own rules for some services and goods, so each line's treatment is set per item and reviewed by your accountant before the VAT 201 is filed. To set up insurer-specific receivables, a clinic chart of accounts or a daily takings template, book a call at /book-a-demo or email hello@hellobooks.ai.