UAE offshore companies: RAK ICC and JAFZA Offshore explained
What an offshore company registered at RAK ICC or JAFZA Offshore is, the entity types the registries list, why registration runs through registered agents, what an offshore company cannot do inside the UAE, and the compliance caveats a professional must review before you use one.
The short answer
A UAE offshore company is a company registered at a corporate registry such as RAK ICC (RAK International Corporate Centre) or the JAFZA Offshore section, formed through a registered agent and used for holding and structuring rather than for trading inside the UAE. RAK ICC describes itself as a "global wealth and corporate structuring centre" and lists company types from companies limited by shares to segregated portfolio and IP holding companies. JAFZA states that offshore registration "must be processed through Jafza Registered Agents only". Whether an offshore company can hold UAE residence visas is not stated on the official pages, and no offshore structure should be adopted without professional review of tax, substance and anti-money-laundering rules.
Key facts
- Registries
- RAK ICC (Ras Al Khaimah); JAFZA Offshore (Dubai)
- How you register
- Through registered agents only (JAFZA; RAK ICC's process is agent-driven)
- RAK ICC entity types
- Company limited by shares, company limited by guarantee, restricted purposes company, segregated portfolio company, unlimited company, IP holding company, holding company
- Governing law at RAK ICC
- Common-law based regulations with access to the DIFC and ADGM courts; corporate directors permitted (RAK ICC's own statement)
- Trading inside the UAE
- Not the purpose of an offshore company; a licensed mainland or free zone entity is needed for UAE business
- Residence visas
- Not stated on the official pages read
What an offshore company is, and is not
In UAE usage, "offshore company" means an entity registered at RAK ICC or JAFZA Offshore. These registries create companies for holding shares, property or intellectual property, for international structuring and for succession planning. An offshore company is not a licensed business: it does not receive a trade licence from an economic department or a free zone authority, and it is not the vehicle for running a shop, a consultancy or a trading operation inside the UAE. Read the term literally: the company is formed in the UAE but is designed to operate outside the UAE market.
An offshore company is not:
- a free zone company, even though JAFZA runs both a free zone and an offshore registry;
- a route to a UAE trade licence or to selling goods and services in the UAE;
- a stated route to residence visas. The pages we read do not say offshore companies can sponsor visas, and we do not claim they can;
- a way to avoid the substance, beneficial-ownership and anti-money-laundering rules that apply to UAE entities.
RAK ICC
RAK ICC describes itself as "a leading global wealth and corporate structuring centre" based in Ras Al Khaimah. Its company-formation pages state that a corporate director is permitted, that it operates "common law regulations with access to DIFC and ADGM courts", and that foreign entities can migrate or continue into RAK ICC. The entity types it lists are set out below.
| RAK ICC entity type | What the name means |
|---|---|
| Company limited by shares | The standard form: liability limited to the shares subscribed. |
| Company limited by guarantee | Members guarantee a fixed amount rather than holding shares; used for non-profit or membership purposes. |
| Restricted purposes company | A company whose constitution limits it to defined purposes. |
| Segregated portfolio company | A single company with legally segregated portfolios of assets and liabilities. |
| Unlimited company | Members' liability is not limited. |
| IP holding company | A company formed to hold intellectual property rights. |
| Holding company | A company formed to hold shares in other entities. |
JAFZA Offshore
JAFZA, "the flagship free zone of DP World", runs an offshore registry alongside its free zone. Its guide states that "Offshore Companies' registration must be processed through Jafza Registered Agents only" and that all interactions and document submissions with the offshore section go through a registered agent. Where the shareholder is a company, JAFZA lists a board resolution "calling for the establishment of an Offshore Company, notarised and attested by the UAE Embassy". JAFZA also lists a conversion route from offshore to free zone company for owners whose plans change.
Why registered agents
Both registries put a licensed registered agent between the applicant and the registry. The agent collects identity and beneficial-ownership documents, submits the application and remains the company's point of contact. This is a compliance design, not a convenience: the agent carries customer due diligence duties under the UAE's anti-money-laundering framework, which the UAE Government portal describes under Federal Decree-Law No. 10 of 2025 with the Ministry of Economy and Tourism supervising designated non-financial businesses. Expect to provide the same identity, address and source-of-funds evidence you would give a bank.
Compliance caveats a professional must review
- Corporate tax. The Corporate Tax Law applies to businesses and juridical persons in the UAE, and the FTA's published guidance we read addresses free zone persons. How a particular offshore company is treated depends on its residence, activities and income; do not assume it is outside scope.
- Economic substance. The UAE Government portal states that entities carrying out relevant activities must maintain adequate economic presence and file a notification and report within 12 months of the financial year end. The Ministry of Finance page lists Cabinet Resolution No. 98 of 2024 among the instruments; its effect on current filing duties is not stated on the pages we read. Check the current position before relying on any "ESR no longer applies" statement.
- Beneficial ownership. Registries and agents record beneficial owners; DMCC, as an example of UAE practice, records individuals with 25% or more ownership or control. The federal UBO instrument was not located on the pages read.
- Home-country rules. Controlled-foreign-company, residence and disclosure rules in your own country may treat the offshore company as transparent or taxable. That review sits outside this platform's scope.
- Banking. No official page states that a UAE bank will open an account for an offshore company; banks apply their own onboarding policies.
When a licensed entity fits better
If you want to run a business, hold a UAE residence visa through your company, invoice UAE customers or employ staff, you need a licensed entity: a mainland company or a free zone company. Where a free zone's activity list includes holding activities, a normal free zone licence gives the entity a trade licence and an establishment file, and it connects to the investor and partner residence routes.
Next step
Tell us what the entity needs to hold, where the owners are tax resident and whether anyone needs a UAE residence visa from it. We will say plainly whether a licensed entity does the job, and if an offshore company remains on the table, we will coordinate with a registered agent and your tax adviser rather than form one on our own account.
Frequently asked questions
Can an offshore company get UAE residence visas?
The official pages we read do not state that it can. We do not publish claims either way. If residence is part of the plan, a licensed mainland or free zone entity is the route with stated rules.
Can an offshore company trade in the UAE?
No. An offshore company holds no trade licence. UAE business requires a mainland or free zone licence, and a free zone company itself needs a distributor, branch or Dubai DET permit to reach the mainland.
Is an offshore company tax-free?
We make no such claim. The Corporate Tax Law and the economic substance rules apply according to facts a professional must review, and your home country's rules may tax the company or its owners. Treat any "tax-free offshore" claim as a red flag.
Do I need to visit the UAE to form one?
Registration runs through a registered agent, and the pages we read do not require the owner's presence. Corporate shareholders at JAFZA Offshore must provide a notarised board resolution attested by the UAE embassy.
Can I convert an offshore company into a free zone company?
JAFZA lists a conversion from offshore to free zone company among its services, and RAK ICC lists migration of foreign entities into RAK ICC. Conditions are set by each registry; ask the registered agent.
Official sources and review
The rules on this page were checked against the official pages below. We re-check every 60 days and after any announced change.
- RAK ICC (RAK International Corporate Centre)Company formationChecked 4 September 2026
- JAFZA (Jebel Ali Free Zone)New offshore company — guideChecked 4 September 2026
- UAE Government portal (u.ae)The Economic Substance RegulationsChecked 4 September 2026
- UAE Government portal (u.ae)Combatting money launderingChecked 4 September 2026
- UAE Government portal (u.ae)Running a business in a free zoneChecked 4 September 2026
- Ministry of FinanceCorporate Tax in the UAEChecked 4 September 2026
Government fees, thresholds and processing times change without notice. Where an official page does not state a figure, we say so rather than estimate. Nothing here is legal advice or a decision of any UAE authority.
Immigration UAE is a brand of Cosmos Immigration, a private immigration and business-services consultancy. It is not affiliated with the Government of the UAE, ICP, GDRFA, MOHRE or any UAE government authority.
Check whether you need an offshore company at all
Tell us what the entity must hold and whether anyone needs a residence visa from it. We will say plainly whether a licensed entity does the job and, if not, coordinate with a registered agent and your tax adviser.
No private firm can guarantee the outcome of a UAE visa, residency or licensing application. Decisions rest solely with the relevant UAE authority.