Ras Al Khaimah is one of the most flexible jurisdictions in the UAE for foreign investors. Two main structures operate here: RAKEZ, a single free zone that combines the previously existing RAKIA and RAK FTZ, and RAK ICC, a platform for registering international corporate structures.

Types of companies in RAKEZ

RAKEZ is focused on companies that conduct real operational activities such as trade, manufacturing, services, and consulting. Four main types are available.

• Free Zone Establishment (FZE) is a company with a single founder, an individual or legal entity. It is suitable for those who are building the structure themselves and do not plan to have partners at the ownership level.
• Free Zone Company (FZ LLC) is a similar structure with multiple founders. The liability of the shareholders is limited to the size of their shareholding, which is standard for most international structures.
• The branch is not an independent legal entity but a representative office of the parent company. Acts on its behalf and is responsible for its obligations. It is used when the parent structure already exists and simply needs to establish a presence in the zone.
• A subsidiary is a separate legal entity with its own liability. It is convenient for isolating risks and structuring a group of companies.

RAKEZ's infrastructure is divided into several specialized zones: industrial (for manufacturing and warehouse logistics), business (for offices and consulting), academic (for educational projects), and media and commercial (for trade, IT, and digital businesses).

Types of companies in RAK ICC

RAK ICC is a platform for international structures that do not operate within the UAE. The company is registered for operations in foreign markets: international trade, asset ownership, holding structures, and group structuring.

A physical office in the UAE is not required. This structure does not provide residence visas. Direct business operations within the country are not permitted. This is a fundamental difference from RAKEZ, and it is important to understand it before registering.

What to consider when choosing a structure

• 100% foreign ownership is available in both cases—this is one of the jurisdiction's fundamental advantages.
• Corporate tax. The claim of zero taxation in the UAE is no longer universal. With the introduction of a 9% corporate tax, the situation has become more complex: the rate is applied when the taxable profit threshold is exceeded and depends on the income status. This issue should be discussed separately with a tax advisor.
• Economic substance requirements (ESR). For certain types of activities, physical presence requirements apply in the jurisdiction. This affects the choice of office format—flexi-desk, full-fledged office, or warehouse.
• Residency visas are available only through RAKEZ. If obtaining an Emirates ID and visa is part of your goals, RAK ICC is not suitable. 

The choice between RAKEZ and RAK ICC is determined by the specific needs of the business. Operational activities, physical presence, and residency are all factors that determine RAKEZ. International structuring without reference to the UAE – RAK ICC.

• Checked / Updated: 05.17.2026
• Published on: 01.22.2017
• Author: Andrey Melnichuk