Insurance

Under the UAE Corporate Tax regime, 'Insurance' is explicitly listed as an Excluded Activity. While 'Reinsurance' is a Qualifying Activity, direct insurance services provided to mainland or within the Free Zone are subject to the 9% rate. Forensic focus is on the 'De Minimis' threshold (5% or AED 5m) to ensure non-qualifying revenue does not disqualify the entire Free Zone Person status.

Audit Red Flag

Attempting to reclassify direct insurance premiums or insurance brokerage commissions as 'Reinsurance' or 'Headquarters Services' to access the 0% rate.

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