UAE — Ras Al Khaimah (RAK) Compliance Guide
Filing requirements, deadlines, and fees for UAE — Ras Al Khaimah (RAK) business entities.
Filing Obligations
Annual Licence Renewal (RAKEZ)
AnnualRAKEZ companies must renew their trade licence annually. The renewal package includes the licence fee, establishment card renewal, and immigration card renewal. Companies should begin the renewal process at least 30 days before the expiry date.
Anniversary of licence issuance
From AED 5,750 (approx. US$1,565) for a service licence. Fees vary by licence type, number of visas, and office/flexi-desk selection.
Late renewal surcharges: 1% per day on the outstanding licence fee. Licence may be suspended or cancelled after continued non-payment.
Online via the RAKEZ Client Portal or in person at RAKEZ offices
Annual Return (RAK ICC)
AnnualRAK ICC entities must file an annual return and pay the annual continuation fee through their registered agent. The filing confirms the company's registered agent, directors, and registered office details.
Within 30 days of the anniversary of incorporation
US$1,200 (IBC annual continuation fee); RAK DAO LLC fees vary (from US$1,700 annually)
US$300 late fee if not filed within 30 days. Company may be struck off the register after continued non-compliance.
Through a registered agent
UAE Corporate Tax Registration
AnnualAll UAE entities, including free zone companies, must register for corporate tax with the Federal Tax Authority. Free zone companies may qualify for the 0% corporate tax rate on qualifying income if they meet substance and other conditions. Non-qualifying income is taxed at 9%.
Within the timeframe specified by the Federal Tax Authority (FTA). First returns due for financial years starting on or after 1 June 2023.
No registration fee
AED 10,000 for late registration. Administrative penalties for late filing or late payment of corporate tax.
Online via the Federal Tax Authority EmaraTax portal
Economic Substance Regulations (ESR) Report
AnnualUAE entities carrying on relevant activities (banking, insurance, fund management, leasing, headquarters, shipping, holding, intellectual property, or distribution/service centre activities) must file an annual economic substance report demonstrating adequate substance in the UAE.
Within 12 months of the end of the financial year
No filing fee
AED 20,000 for failure to file the notification; AED 50,000 for failure to file the ESR report. AED 400,000 for repeated non-compliance.
Online via the Ministry of Finance ESR portal
Ultimate Beneficial Owner (UBO) Declaration
OngoingAll UAE entities must maintain and submit information about their ultimate beneficial owners to the relevant registrar. A beneficial owner is any natural person who ultimately owns or controls 25% or more of the company, or exercises effective control.
Upon incorporation; updates within 15 days of any change
No fee
Administrative penalties as prescribed by the UAE AML legislation
Through the relevant registrar (RAKEZ portal or registered agent for RAK ICC)
VAT Return (if registered)
Quarterly or MonthlyUAE entities with taxable supplies exceeding AED 375,000 must register for VAT (5%). Designated free zone companies may be treated as being outside the UAE for VAT purposes on certain transactions, but must still register and file if they exceed the threshold.
28th day following the end of the tax period (quarterly or monthly)
No filing fee
AED 1,000 for first late filing; AED 2,000 for repeat offences within 24 months. Late payment penalty of 2% immediately, plus 4% monthly (capped at 300%).
Online via the Federal Tax Authority EmaraTax portal
Key Dates
Frequently Asked Questions
What is the difference between RAKEZ and RAK ICC?
RAKEZ (RAK Economic Zone) is the free zone authority offering onshore-style licences with visa allocation, office space, and operational permits for companies physically based in RAK. RAK ICC (RAK International Corporate Centre) is the international registrar for offshore-style entities (IBCs, fixed capital companies, foundations, and DAOs) that do not require physical presence or visa allocation in RAK.
What is a RAK DAO LLC?
RAK DAO LLC is a legal wrapper for decentralised autonomous organisations, introduced by RAK ICC in 2023. It provides legal personality to DAOs, allowing them to hold assets, enter contracts, and limit member liability — while preserving decentralised governance through smart contracts.
Do RAK free zone companies pay corporate tax?
Free zone companies qualifying as 'Qualifying Free Zone Persons' pay 0% corporate tax on qualifying income (income from transactions with other free zone persons or from certain listed activities). Non-qualifying income is taxed at the standard 9% rate. All free zone companies must register with the FTA and file annual returns.
What are the RAKEZ licence costs?
RAKEZ licence fees start from approximately AED 5,750 (US$1,565) for a service/consultancy licence. Costs increase based on the licence type (trading, industrial, educational, etc.), number of visas, and choice of office (flexi-desk, shared office, or dedicated office). Additional costs include establishment card and immigration card renewals.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.