Most insurance in the UAE is standard-rated VAT at 5%, including motor, property, marine and general health insurance. Life insurance and life reinsurance supplied to a UAE resident are treated as an exempt financial service. Reinsurance bought from a non-resident insurer falls under the reverse charge mechanism.
Full breakdown of the FTA rules, input tax recovery for insurers, and the three-part test for fees bundled into life insurance premiums: https://qasproglobal.com/uae-vat-insurance-services-2026-life-health-motor-reinsurance/
