Activities of insurance agents and brokers

Under Ministerial Decision No. 229 of 2025, insurance brokerage and agency activities are categorized as regulated financial services. These are explicitly listed as Excluded Activities when provided to third parties. If gross income from these activities exceeds the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the entity forfeits its Qualifying Free Zone Person status, subjecting all taxable income to the 9% corporate tax rate.

Audit Red Flag

Recharacterizing brokerage commissions as 'Management Consultancy' or 'Support Services' to bypass the Excluded Activity classification.

Which UAE zones permit this activity?

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