VAT on Fees in Life Insurance Contracts

Document overview

Distinguishes charges forming part of exempt life insurance/reinsurance from separate taxable services.

The key test is the service's connection to the policy.
An embedded fee may follow the exempt supply.
A separate service is analysed independently.

Scope and exclusions

Applies to

Necessary direct services whose charge is embedded in the premium and not separately itemised are treated with the exempt life insurance/reinsurance supply.

Limitations and exclusions

Independent or separately charged services are analysed as separate supplies and do not automatically share the exemption.

Document text

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.

This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

Publication status

Source and translation status

The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.

Legal review

Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026

Republication status

Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.

Change history

14 July 2026 — issued and published in the Official Gazette; no separate effective date is stated.
Reviewed 13 September 2026

Official primary source

Directive on Tax Transactions No. 4 of 2026

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