Other activities auxiliary to insurance and pension funding

Under Ministerial Decision No. 229 of 2025, activities auxiliary to insurance, specifically brokerage and claims management, are categorized as Excluded Activities. Income derived from these activities is subject to the 9% Corporate Tax rate unless it falls within the De Minimis threshold (the lower of 5% of total revenue or AED 5,000,000). Forensic auditors will scrutinize the 'Core Income Generating Activities' (CIGA) to ensure no excluded brokerage functions are being masked as qualifying headquarter or treasury services.

Audit Red Flag

Mischaracterizing 'Insurance Brokerage' commissions as 'Advisory Services' to attempt qualification under the 0% regime.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.