I run a clinic — are all my medical services VAT-free, or only some of them?

Basic and therapeutic medical services — a general practitioner consultation, vaccinations, preventive screenings, medically necessary specialist care and surgery, plus medicines and equipment listed on the approved Ministry of Health list — are zero-rated. That means the clinic charges no VAT to the patient but can still recover input VAT on its own costs; that's different from a fully exempt supply, which carries no recovery right at all.

Elective or non-medically-necessary procedures, on the other hand — cosmetic surgery, Botox, fillers, elective LASIK, or medicines and supplements not on the approved list — are standard-rated at 5%, the same as any ordinary commercial service. A common mistake clinics make is applying 0% across the board just because something is medical, without separating what's necessary from what's elective. RASEEKH reviews your service list line by line and sets up billing to match.