Life insurance

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Life insurance (ISIC 6511) is classified as a regulated financial service. Under the Qualifying Free Zone Person regime, 'Insurance' is explicitly listed as an Excluded Activity. Consequently, income derived from life insurance contracts is subject to the 9% Corporate Tax rate if it exceeds the de minimis threshold, as it does not constitute a Qualifying Activity regardless of the counterparty's location.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(e)

Audit Red Flag

Attempting to bifurcate 'investment management' fees from 'life insurance' premiums to claim the 0% rate on the investment portion under Qualifying Activities.

3 licensable activities under this classification

Accidents & Civil Liabilities InsuranceExternal approval required

Credit & Saving InsuranceExternal approval required

Life InsuranceExternal approval required

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