RAK ICC vs Gibraltar: which jurisdiction wins?

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

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

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.