RAK Offshore structuring designed for entrepreneurs who think globally and build for the long term.
Located in the northernmost emirate of the UAE, Ras Al Khaimah has emerged as a stable and
forward-looking investment destination. The Ras Al Khaimah International Corporate Centre (RAK
ICC) serves as the official registry for offshore companies, commonly known as RAK Offshore.
RAK ICC is one of the best offshore company formation jurisdictions in the UAE in 2026.
Established under the RAK ICC Business Companies Regulations, these non-resident entities are
designed for holding structures and international business activities. While they are not permitted
to operate within the UAE or lease physical office space, RAK Offshore companies may maintain a
registered address through an authorised agent, ensuring regulatory compliance and sound
corporate governance.
RAK ICC offers a range of offshore company structures, from standard international business companies
to specialised SPVs, designed to meet diverse shareholder and investor objectives.
An offshore company or international business company (IBC) is the most commonly used form of offshore company in the UAE. It is a standard company that allows the shareholders to carry out international business transactions around the world. Typical international business activities carried out by these companies include:
Shareholders in these companies are typically individuals who wish to take advantage of the freedom offered by these companies, associated tax benefits, and the bank account opening facility offered by various banks in the UAE and around the world. These companies are also used by shareholders as part of their estate planning.
SPVs are corporate vehicles established for various purposes including:
SPVs are typically incorporated as subsidiaries, project or joint venture companies and ensure that only the transaction-specific assets are exposed to liabilities related to the transaction. The key feature of any SPV is that it is a separate legal entity and any claims by the creditors cannot be extended to the assets of the shareholders or any of its sister companies of the SPV.
In a typical SPV structure, the parent company or the investor sets up the SPV. The SPV holds the relevant security asset and enters into a loan agreement and share pledge agreement with the lender. The financing is provided to the operating company and only the assets of the SPV remain open to a claim by the lender.
The intellectual property (IP) related to a business name or a system is typically the most valuable asset of a business. Businesses that intend to have a national or international identity take steps to protect the use of their name, logo, or other IP, including trademarks, patents and designs, franchises, know-how, and copyrights.
IP holding companies are usually established to obtain the following benefits:
In a typical RAK ICC IP holding offshore company structure, a parent company establishes an IP holding company and transfers all its IP assets into the name of that company. The IP holding company thus holds all the IP assets for the group. The IP holding company then enters into appropriate licence or franchise agreements with subsidiaries of the holding company or any other parties who may wish to use the IP rights. Ring-fencing of IP assets is also achieved through this method.
This type of entity is established as a family office by a wealthy family to manage its wealth. A family typically uses these entities to provide family members with certain services, including tax and estate planning. The family offices may also include philanthropic arms for supporting charitable, social, and educational interests of the families.
Typical benefits of these types of entities include:
In a typical family office offshore company structure, a family beneficiary establishes a foundation with the RAK ICC. The foundation then sets up a family office SPV with RAK ICC. The family office SPV then owns various assets, including real estate, shares in listed companies, and other operating companies.
An SPC is also sometimes referred to as a protected cell company. It segregates assets and liabilities of different classes of shares from each other as well as from the general assets of the SPC. It is a complicated structure used in sophisticated transactions. Segregated portfolio assets comprise assets representing share capital, capital reserves, retained earnings, share premiums and all other assets of the SPC.
The main benefits of SPC include:
The holding company is typically incorporated to ring-fence investments, public and private equity stakes, and other assets.
In this structure, a parent company or investor sets up a RAK ICC passive holding offshore company, which owns the following types of assets:
Main benefits of this type of entity include:

RAK Offshore functions under the administration of the RAK International Corporate Centre (RAK ICC)

100% foreign ownership is permitted, and there are no requirements for having a UAE national as a local partner

No paid-up capital requirement

RAK offshore company requires a minimum of 1 director and 1 shareholder

Not required
Specialized Services Supporting Every Aspect of the Ras Al Khaimah
International Corporate Centre (RAK ICC) Companies
Individual Shareholder(s):
Corporate Shareholder(s):
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