Dubai (UAE) captive domicile overview
2025-10-31
The Middle East's fastest-growing (re)insurance hub; since 2023 attracting redomiciliations from Guernsey and elsewhere; PCC/ICC structures permitted.
| Premium volume | DIFC insurance market GWP ~US$3.5 billion (2024, all insurance/reinsurance; over US$4.2 billion in 2025) |
| Annual licence fee | Captive licence fee approx. US$5,500 (vs US$40,000 for commercial insurers, DFSA FER rules) |
| Tax treatment | Qualifying DIFC free-zone entities enjoy 0% federal corporate tax (otherwise 9%) |
| Regulator | Dubai Financial Services Authority (DFSA) |
Data updated October 2026, compiled from regulator statistics and industry sources (Captive Review, Business Insurance, etc.). Figures refer to the most recent available year; please refer to regulator disclosures for the latest data.