Security and commodity contracts brokerage

ISIC 6612 pertains to regulated financial intermediation. Under Ministerial Decision No. 229, 'Banking, insurance, and finance and leasing activities' subject to regulatory oversight are explicitly listed as Excluded Activities. Brokerage of securities and commodities is a core regulated financial service, meaning income derived from this activity is subject to the 9% Corporate Tax rate regardless of the entity's Free Zone status, unless it falls under the de minimis threshold.

Audit Red Flag

Re-characterizing brokerage commission fees as 'Investment Management Services' or 'Consultancy' to bypass the Excluded Activity classification under Article 3.

Which UAE zones permit this activity?

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