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

Which UAE zones permit this activity?

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

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