Administration of financial markets

Under the UAE Corporate Tax framework, the administration of financial markets is classified as a regulated financial service activity. Pursuant to the definitions of Excluded Activities for Qualifying Free Zone Persons, income derived from regulated financial services (unless specifically carved out) is subject to the standard 9% rate. Forensic focus is on the distinction between market operation and ancillary technology services.

Audit Red Flag

Attempting to recharacterize 'Excluded' financial service income as 'Qualifying' investment management or head office services.

Which UAE zones permit this activity?

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