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RAK ICC vs DIFC (Dubai): which jurisdiction wins?

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

 RAK ICCDIFC (Dubai)
Tax headline0% on qualifying income0% on qualifying income (9% otherwise)
Formation days514
First-year cost$3,800$12,000
Treaties140+140+
SubstanceLighter than DIFC/ADGM; substance for tax claimsMandatory office, directors, employees in DIFC
BankingOnshore UAE bank intros possible with proper fileDIFC-licensed banks and prime brokers

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