Non-Taxable Supply of Dental Services

September 4, 2026

On August 17, 2026, the Ministry of Economy and Finance (“MEF”) issued Instruction No. 014 clarifying the dental services specifically medical examination, treatment, care, and repair are considered non-taxable supplies for VAT purposes. Dental service providers should classify their services correctly under the non-taxable category to avoid misapplication of VAT.

Categories of Non-Taxable Dental Services:

• Check-up and consultation
  • General dental check-up and consultation
  • Full-mouth dental treatment document package
  • Orthodontic treatment package
  • Dental X-ray examination
  • Teeth impressions

• Dental and gingival treatment
  • General dental scaling or scaling with topical herbal application
  • Surgical or non-surgical periodontal treatment, including medication
  • Treatment of all types of dental conditions
  • Gingival graft surgery
  • Dental filling/restoration

• Tooth extraction and prosthetics
  • Tooth extraction
  • Dental prosthetic treatment
  • Dental implantation
  • Oral surgery
  • Dental post placement
  • Tissue and bone grafting

• Dental maintenance and restorative care
  • Preventive dental care
  • Dental crowning and restorative treatment
  • Orthodontic treatment
  • Teeth whitening procedures
  • Application of dental sealants
  • Dental crowns
  • Dental bonding and polishing
  • Dental bridges or splinting

• Placement of appliances
  • Oral muscle training
  • Palatal expansion and skeletal growth modification
  • Chin restraint
  • Post-orthodontic retention
  • Space maintenance
  • Tooth stabilization to prevent movement or relapse
  • Placement of dental crowns using gemstones or various metals