Gibraltar vs RAK ICC: which jurisdiction wins?

Gibraltar vs RAK ICC — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Gibraltar	RAK ICC
Tax headline	12.5% corporate tax	0% on qualifying income
Formation days	7	5
First-year cost	$4,000	$3,800
Treaties	Limited	140+
Substance	Substance for accrued-in-and-derived-from claim	Lighter than DIFC/ADGM; substance for tax claims
Banking	Gibraltar International Bank, EMIs	Onshore UAE bank intros possible with proper file

Talk to a partner before you incorporate.

Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.