{"id":4396,"date":"2026-10-30T13:41:24","date_gmt":"2026-10-30T13:41:24","guid":{"rendered":"https:\/\/tme-legal.com\/?p=4396"},"modified":"2026-10-30T13:42:05","modified_gmt":"2026-10-30T13:42:05","slug":"rak-icc-free-zone-corporate-tax-uae-2026","status":"publish","type":"post","link":"https:\/\/tme-legal.com\/en\/rak-icc-free-zone-corporate-tax-uae-2026\/","title":{"rendered":"RAK ICC Becomes a Free Zone for UAE Corporate Tax: What Changes for Holding and Wealth Structures"},"content":{"rendered":"[vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;50px&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; class=&#8221;blog-image&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221;][image_with_animation image_url=&#8221;4394&#8243; alignment=&#8221;&#8221; animation=&#8221;None&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; max_width=&#8221;125%&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;60px&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; top_padding=&#8221;60&#8243; bottom_padding=&#8221;80&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/4&#8243; tablet_width_inherit=&#8221;default&#8221; sticky_content=&#8221;true&#8221; sticky_content_functionality=&#8221;css&#8221; bg_image_animation=&#8221;none&#8221;][nectar_global_section id=&#8221;4156&#8243;][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;3\/4&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;5\/6&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221;][vc_column_text]\n<p><em>October 2026 \u2013 Tax \u2013 Corporate Tax<\/em><\/p>\n<p>The UAE Cabinet has added the RAK International Corporate Centre (RAK ICC) to the list of Free Zones for <a href=\"https:\/\/tme-legal.com\/en\/practice-areas\/tax-consulting\/corporate-tax-law\/\">corporate tax<\/a> purposes. Cabinet Resolution No. 109 of 2026 is dated 13 July 2026 and applies retroactively from 1 June 2023, the start of UAE corporate tax.<\/p>\n<p>Until now, RAK ICC was a <a href=\"https:\/\/tme-legal.com\/en\/setting-up-an-offshore-company-in-dubai-advantages-structure-and-legal-framework\/\">corporate registry<\/a> rather than a Free Zone. Its companies were therefore generally subject to the standard corporate tax rate of 9 per cent. They can now apply 0 per cent to qualifying income as a Qualifying Free Zone Person (QFZP), provided they meet the statutory conditions.<\/p>\n<p>The status is not automatic: it does not apply to every company or to all income. This article summarises what changes, which conditions apply and what owners of existing RAK ICC companies should now review.<\/p>\n<h2>What Has Changed?<\/h2>\n<ul>\n<li>RAK ICC now appears on the Free Zone list of Cabinet Resolution No. 54 of 2023.<\/li>\n<li>The recognition applies retroactively from 1 June 2023.<\/li>\n<li>RAK ICC companies can claim QFZP status and apply 0 per cent to qualifying income. Other income stays at 9 per cent.<\/li>\n<li>According to PwC, the Qualifying Activity of holding shares and other securities for investment purposes does not require a licence from a Competent Authority.<\/li>\n<\/ul>\n<p><strong>Note: <\/strong>Being added to the Free Zone list does not automatically mean 0 per cent tax. Each company must meet the conditions individually.<\/p>\n<h2>What Conditions Apply for the 0 Per Cent Rate?<\/h2>\n<p>A QFZP must meet several conditions at the same time. According to the overviews available, these include:<\/p>\n<table style=\"width:100%;border-collapse:collapse;margin:24px 0;\">\n<thead>\n<tr>\n<th style=\"background:#1a3050;color:#fff;padding:10px 12px;text-align:left;font-weight:600;\">Condition<\/th>\n<th style=\"background:#1a3050;color:#fff;padding:10px 12px;text-align:left;font-weight:600;\">Content<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Adequate substance<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">The company must demonstrate adequate <a href=\"https:\/\/tme-legal.com\/en\/dubai-llc-formation-advantages-and-requirements-of-the-limited-liability-company-in-dubai\/\">economic substance<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Qualifying income<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Only income from qualifying activities, or from transactions with other Free Zone persons, is taxed at 0 per cent<\/td>\n<\/tr>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Audited financial statements<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">The financial statements must be audited<\/td>\n<\/tr>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Transfer pricing<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Transfer pricing rules must be complied with<\/td>\n<\/tr>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">De minimis threshold<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Non-qualifying revenue must stay below the lower of 5 per cent of total revenue and AED 5 million<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Qualifying and Excluded Activities<\/h2>\n<p>Qualifying activities include, among others:<\/p>\n<ul>\n<li>Holding shares and other securities<\/li>\n<li>Wealth and investment management, and fund management<\/li>\n<li>Headquarter, treasury and financing services to related parties<\/li>\n<li>Manufacturing and processing of goods, logistics services and operating ships<\/li>\n<\/ul>\n<p>Excluded activities include, among others:<\/p>\n<ul>\n<li>Transactions with natural persons, subject to certain exceptions<\/li>\n<li>Ownership and exploitation of intellectual property<\/li>\n<li>Immovable property transactions, with exceptions for commercial property in Free Zones<\/li>\n<li>Regulated banking, insurance, finance and leasing activities<\/li>\n<\/ul>\n<p><strong>Note: <\/strong>Pure portfolio holding companies and personal investment companies in particular may struggle to meet the conditions. Some investment income falls outside 0 per cent even with QFZP status.<\/p>\n<h2>Retroactivity from 1 June 2023: What Does It Mean?<\/h2>\n<p>Because the recognition is retroactive, existing RAK ICC companies can reassess their earlier tax filings. According to the PwC analysis, this covers:<\/p>\n<ul>\n<li>Returns already filed and returns still open for tax periods from 1 June 2023<\/li>\n<li>Elections, in particular any decision under Article 19 of the Corporate Tax Law<\/li>\n<li>The option to amend returns and, where 9 per cent was paid on qualifying income, to claim refunds where applicable<\/li>\n<\/ul>\n<p>Procedure and deadlines for corrections and refunds are not fully addressed in the overviews available. They should be clarified case by case.<\/p>\n<h2>Alternative: The Family Foundation Regime under Article 17<\/h2>\n<p>For family structures, the <a href=\"https:\/\/tme-legal.com\/en\/practice-areas\/legal-consulting\/foundation-law\/\">Family Foundation regime<\/a> can be an alternative to QFZP status. Qualifying RAK ICC foundations can be treated as fiscally transparent, so that income is not taxed at foundation level. Companies owned by a foundation can therefore choose between transparency and standalone QFZP status.<\/p>\n<table style=\"width:100%;border-collapse:collapse;margin:24px 0;\">\n<thead>\n<tr>\n<th style=\"background:#1a3050;color:#fff;padding:10px 12px;text-align:left;font-weight:600;\">Feature<\/th>\n<th style=\"background:#1a3050;color:#fff;padding:10px 12px;text-align:left;font-weight:600;\">QFZP status<\/th>\n<th style=\"background:#1a3050;color:#fff;padding:10px 12px;text-align:left;font-weight:600;\">Family Foundation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Basic principle<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">0 per cent on qualifying income<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Fiscal transparency of the foundation<\/td>\n<\/tr>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Scope<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Only qualifying income and activities<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Not limited to particular income or activities<\/td>\n<\/tr>\n<tr>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Requirements<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">Substance, audited financial statements, transfer pricing, de minimis threshold<\/td>\n<td style=\"border-bottom:1px solid #e2e5ea;padding:10px 12px;vertical-align:top;\">A qualifying foundation and wholly owned, controlled entities in an unbroken chain of transparent entities<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>What Companies Should Watch Now<\/h2>\n<ul>\n<li><strong>Review earlier filings. <\/strong>Review the tax returns and elections since 1 June 2023 and collect the supporting evidence.<\/li>\n<li><strong>Test the QFZP conditions. <\/strong>For each company, check substance, audited financial statements, transfer pricing and the de minimis threshold.<\/li>\n<li><strong>Classify income. <\/strong>Establish which income is qualifying and which remains at 9 per cent.<\/li>\n<li><strong>Compare structures. <\/strong>For each company, compare QFZP status with the Family Foundation regime.<\/li>\n<li><strong>Assess amendment and refund. <\/strong>Establish whether amending earlier returns and claiming a refund is an option.<\/li>\n<li><strong>Obtain legal and tax advice. <\/strong>Have the decision reviewed by specialists before amending returns or restructuring.<\/li>\n<\/ul>\n<h2>Frequently Asked Questions<\/h2>\n<h3>Do RAK ICC companies now automatically pay 0 per cent tax?<\/h3>\n<p>No. QFZP status requires the company to meet the statutory conditions. Only qualifying income is taxed at 0 per cent; other income is taxed at 9 per cent.<\/p>\n<h3>Does the change also apply to earlier years?<\/h3>\n<p>Yes, the recognition applies retroactively from 1 June 2023. Whether and how this leads to amendments or refunds depends on the individual case and on the tax authority&#8217;s procedure.<\/p>\n<h3>Is the status suitable for pure portfolio holding companies?<\/h3>\n<p>Not always. Pure portfolio structures may struggle to meet the conditions. For some family structures, the Family Foundation regime may fit better.<\/p>\n<h3>Do I need a licence to hold investments?<\/h3>\n<p>According to PwC, the qualifying activity of holding shares and securities for investment purposes does not require a licence from a Competent Authority. Check this case by case.<\/p>\n<h3>Can RAK ICC issue a Free Zone licence?<\/h3>\n<p>Since January 2025, RAK ICC has reportedly been able to issue Free Zone commercial licences to its companies. This is separate from the tax recognition as a Free Zone.<\/p>\n<h2>How TME Legal Can Help<\/h2>\n<p>TME Legal advises companies and wealth owners on corporate structures and corporate tax in the UAE. Our services in this area include:<\/p>\n<ul>\n<li>Reviewing the QFZP conditions for existing RAK ICC companies<\/li>\n<li>Assessing earlier tax returns and possible amendments<\/li>\n<li>Comparing QFZP status and a Family Foundation structure<\/li>\n<li>Advising on substance, transfer pricing and documentation<\/li>\n<li>Supporting restructurings and <a href=\"https:\/\/tme-legal.com\/en\/practice-areas\/company-formation\/\">company formations<\/a><\/li>\n<\/ul>\n<p>If you would like your RAK ICC structure reviewed, we would be glad to help.<\/p>\n<div class=\"zh-related\">\n<h3>Related articles<\/h3>\n<ul>\n<li><a href=\"https:\/\/tme-legal.com\/en\/corporate-income-tax-in-dubai\/\">Corporate income tax in Dubai: Introduction, allowances and exemptions for companies<\/a><\/li>\n<li><a href=\"https:\/\/tme-legal.com\/en\/dubai-taxes-for-companies-and-expats\/\">Dubai taxes for companies and expats: tax rates, allowances and legal optimization options<\/a><\/li>\n<li><a href=\"https:\/\/tme-legal.com\/en\/uae-re-domiciliation-guide\/\">UAE Company Re-Domiciliation: Moving Between Free Zones and the Mainland Without Starting Over<\/a><\/li>\n<\/ul>\n<\/div>\n<p><em>This article is for general information only and does not constitute legal or tax advice. It is based on public reports as at October 2026; resolutions, guidance and administrative practice on corporate tax continue to evolve. Please contact TME Legal for advice tailored to your individual situation.<\/em><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8221;full_width_content&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221;][nectar_global_section id=&#8221;887&#8243;][\/vc_column][\/vc_row]\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Do RAK ICC companies now automatically pay 0 per cent tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. QFZP status requires the company to meet the statutory conditions. 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Cabinet Resolution No. 109 of 2026 is dated 13 July 2026 and applies retroactively from 1 June 2023, the start of UAE corporate tax.<\/p>\n","protected":false},"author":8,"featured_media":4394,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":{"0":"post-4396","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-guides"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RAK ICC Becomes a Free Zone for UAE Corporate Tax | TME Legal<\/title>\n<meta name=\"description\" content=\"RAK ICC is now a Free Zone for UAE corporate tax, retroactive to 1 June 2023. 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