Activities of insurance agents and brokers

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, insurance brokerage and agency activities are categorized as regulated financial services. These are explicitly listed as Excluded Activities when provided to third parties. If gross income from these activities exceeds the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the entity forfeits its Qualifying Free Zone Person status, subjecting all taxable income to the 9% corporate tax rate.

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Legal Reference

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

Audit Red Flag

Recharacterizing brokerage commissions as 'Management Consultancy' or 'Support Services' to bypass the Excluded Activity classification.

2 licensable activities under this classification

Insurance AgentExternal approval required

Insurance BrokersExternal approval required

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