My clinic provides medical services — is all of it VAT zero-rated?

Under Article 41 of the VAT Executive Regulation (Cabinet Decision No. 52 of 2017), a healthcare service is zero-rated when it's supplied by a licensed provider — a public or private hospital, physician, nurse, dentist, or practitioner licensed by the Ministry of Health and Prevention or the relevant local health authority — and it's preventive or basic treatment received directly by the patient, not just a step further up the supply chain. Registered and Ministry-approved medications and medical equipment get the same treatment.

The exceptions are clear-cut: cosmetic surgery and elective procedures with no treatment or preventive purpose, alternative therapies not recognized as medical treatment (like a relaxation or wellness massage), and medications or equipment lacking official registration are all standard-rated at 5%. And even a service that would otherwise qualify stays standard-rated when it's a business-to-business transaction — one provider supplying another provider rather than the patient directly. RASEEKH reviews clinic and medical-center invoicing to make sure every service is classified correctly from the outset.