Ras Al Khaimah gives you three legit paths. Pick the one that matches your use-case, then execute cleanly:

• Mainland (RAK DED/“onshore”) — trade anywhere in the UAE with minimal geographic limits; regulated by each emirate’s economic department (process is the UAE-standard mainland flow). 

• Free zone (RAKEZ & other RAK FZs) — 100% foreign ownership, streamlined visas, in-zone trading + across UAE via distributors; RAKEZ is the big one. 

• Offshore / international (RAK ICC) — holding/consulting/asset-protection vehicle; no on-shore trading in the UAE; lighter ongoing touch. 

Below is the end-to-end checklist (with 2025 updates baked in). I’ll flag where steps differ for Mainland vs Free zone vs RAK ICC.

0) Decide scope, structure, and activity (the strategy step)

1. Choose legal form

   • Mainland: LLC, Sole Establishment/Professional, Civil Co., Branch. (Process aligns with federal mainland flow.) 

   • RAKEZ: FZ-LLC (with 1+ shareholders), Branch, etc. Browse the official activity catalog to match your business. 

   • RAK ICC: IBC/Company limited by shares; also Foundations (amended regs in 2025). No UAE on-shore trading. 

2. Pin the licensed activity (retail? services? manufacturing?). Activity drives approvals, premises type, and tax/VAT posture.

   • Free zone activities list & packages are on RAKEZ. 

1) Name & initial approvals

All models

• Trade name reservation (compliant with UAE naming rules).

• Initial approval/NOC for your activity.

Where to do it

• Mainland (RAK): Standard UAE mainland sequence: select activity & structure → reserve name → initial approval via the emirate’s economic department. 

• RAKEZ: Apply through RAKEZ; they issue initial approval aligned to your chosen activity/facility. 

• RAK ICC: Register through a RAK ICC registered agent; offshore incorporations are handled via the registry, not the economic department. 

2) Draft documents & secure a business address

• Constitutional docs: MOA/AOA (or Articles), shareholder passports, resolutions, UBO details.

• Premises:

  • Mainland: tenancy contract in RAK; activity may need specific zoning/municipality clearances (e.g., industrial/food/health). 

  • RAKEZ: pick facility (Flexi-desk, office, warehouse/land). License and visas hinge on facility type. 

  • RAK ICC: registered address via your agent; no physical UAE office for trading since on-shore trading isn’t allowed. 

3) Final license issuance

• Mainland: submit signed MOA/AOA, lease, approvals → pay issuance fees → get Trade License. (UAE-standard flow.) 

• RAKEZ: sign client agreement + lease → RAKEZ issues FZ license; they can bundle visas, immigration code, and other gov’t services. 

• RAK ICC: registry issues Certificate of Incorporation & corporate docs (no UAE trade license). 

4) Immigration & labour setup (so people can legally work)

• Establishment immigration file & card via ICP (Federal Authority for Identity, Citizenship, Customs & Port Security) → then investor/partner/employment visas. Free zones (RAKEZ) can process this for you. 

• MOHRE (labour) setup for Mainland & for free zone entities hiring on mainland labour contracts; enroll in WPS (Wage Protection System) if you have employees. 

5) Open the corporate bank account

• With license + constitutional docs + UBO declaration + office lease + visa/EID for signatories. Each bank has its KYC/risk appetite; expect enhanced screening for offshore (RAK ICC).

6) Mandatory registers & compliance (2025 reality)

1. UBO (Ultimate Beneficial Owner) compliance

   • UAE Cabinet Decision 109/2023 governs beneficial owner procedures; keep a Real Beneficiary Register and file as required with your registrar/licensor. Penalties apply for non-compliance. VAT

   • Mandatory registration threshold: AED 375,000 taxable supplies/imports (voluntary: AED 187,500). Register on the FTA EmaraTax portal; apply within 30 days of becoming required. 

2. Corporate Tax (CT)

   • Register on EmaraTax (FTA) once you’re a taxable person. FTA has a 2025 self-registration user manual + CT guides. Rate: generally 9% above AED 375k; Free Zone entities may access 0% on “Qualifying Income” if they meet Qualifying Free Zone Person rules; otherwise 9% applies. 

   • Pillar Two / DMTT (big MNEs): From Jan 1, 2025, a 15% domestic minimum top-up tax applies to groups with €750m+ consolidated revenue. Not for most SMEs, but crucial if you’re part of a large group.

3. AML for DNFBPs (if you’re a Designated Non-Financial Business or Profession e.g., real estate brokers, dealers in precious metals, auditors, law/accounting firms, corporate services providers):

   • Register on the UAE FIU’s goAML portal and implement AML policies (CDD/KYC, STR/SAR reporting, Compliance Officer). The Ministry of Economy guides DNFBPs; non-registration attracts fines. 

4. Audit & accounts

   • RAKEZ: annual audited financial statements are generally required (file within ~6 months of FY-end; late filing can trigger fines and impact renewal). Free zones publish their own filing rules; RAKEZ also communicates audit licensing standards. 

   • RAK ICC: keep accounting records; offshore companies typically have no routine audit filing, though specific structures (e.g., Foundations) have record-keeping duties under the 2025 amendments. Always check your entity/regs. 

7) Sector-specific approvals (only if your activity needs them)

Healthcare, education, tourism/hospitality, food, industrial, financial services, etc., can require extra permits from sector regulators or the municipality. RAKEZ and mainland one-stop channels will tell you if your activity is “special approval” class. 

8) Go-live operations stack

• Contracts & policies (employment, supplier, privacy/AML where relevant).

• Accounting system aligned to VAT/CT and free-zone audit rules.

• Payroll + WPS if you employ staff (MOHRE). 

• Renewals calendar (license, immigration card, visas, audit filings, tax returns).

The three formation flows (condensed “click-path”)

A) Mainland (RAK “onshore”)

1. Activity & structure → 2) Trade name → 3) Initial approval → 4) MOA/AOA & tenancy → 5) Final license → 6) ICP establishment card & visas → 7) MOHRE/WPS (if hiring) → 8) Bank account → 9) UBO register filing → 10) VAT (if ≥ thresholds) → 11) CT registration & compliance → 12) Renew/audit as required by your regulator. 

B) RAKEZ Free Zone

1. Pick activity & facility → 2) Name & initial approval → 3) Sign lease & client agreement → 4) License issued → 5) Immigration file & visas via RAKEZ Gov’t Services → 6) Bank account → 7) UBO upkeep → 8) VAT (if ≥ thresholds) → 9) CT registration, then manage QFZP status to access 0% on qualifying income; keep transfer pricing and substance in mind → 10) Annual audit filing (timely) + license renewal. 

C) RAK ICC (offshore/international business company)

1. Appoint a RAK ICC registered agent → 2) Reserve name & submit KYC/UBO → 3) Incorporation by RAK ICC (no on-shore trade) → 4) Bank account (often outside UAE or with banks comfortable with offshore KYC) → 5) Maintain registers/records (per ICC rules; 2025 amendments affect Foundations) → 6) Consider VAT/CT only if you create a UAE taxable presence (consult a tax adviser). 

2025 quick updates & watch-outs

• Corporate Tax admin: FTA’s EmaraTax has 2025 user manuals and regular clarifications; check the CT guides hub before you structure free-zone vs mainland (QFZP conditions matter). 

• DMTT 15% for very large groups starts Jan 1, 2025 (OECD Pillar Two). SMEs unaffected, but investors ask—so be crisp on your group status. 

• UBO is enforced under Cabinet Decision 109/2023 (supersedes 58/2020). Keep the Real Beneficiary Register current. 

• DNFBP AML: if you’re in the DNFBP club, register on goAML and implement AML controls; MoE is serious about fines. 

• VAT thresholds unchanged (AED 375k / 187.5k) and registration is via FTA EmaraTax; file on time to avoid penalties. 

• RAKEZ audit: expect annual audited FS for most RAKEZ entities; build a renewal calendar around the 6-month filing window. 

Typical documents you’ll prep

• Shareholder passports + UAE visas/EIDs (if any)

• Proof of address and UBO details

• Proposed trade name confirmation

• MOA/AOA / board resolutions

• Lease/facility contract (Mainland: tenancy; RAKEZ: facility agreement)

• For regulated activities: external approvals (health/education/food/industrial/etc.)

Time & cost (realistic framing)

• RAKEZ often turns around approvals faster thanks to one-stop processing and bundled visa services; they publish packages and activity lists directly. Cost varies by facility (desk vs. office vs. warehouse/land) and visa quota. Always check current RAKEZ tariffs before you budget. 

• Mainland cost varies by activity, municipality approvals, office size, and visa count; timeline tracks standard UAE mainland flows. 

• RAK ICC is comparatively lean on annual government fees but expect higher KYC/higher banking scrutiny. 

Compliance calendar (post-launch)

• License & lease renewal (annual)

• Immigration establishment card, visas (per validity)

• VAT returns (quarterly/monthly per FTA allocation) 

• Corporate Tax (register once; file per FTA timelines) 

• RAKEZ audit filing (generally within 6 months of FY-end) 

• UBO register updates on ownership changes (continuous duty)

• AML reporting (if DNFBP; STR/SAR via goAML as needed) 

Decision assist: which path should you choose?

• Selling/services across the UAE with storefronts or on-site delivery? Mainland (RAK).

• Lightweight services, exports, manufacturing, or you want bundled visas and fast setup? RAKEZ Free Zone.

• Holding IP/assets, global consulting/trading without UAE on-shore presence? RAK ICC offshore.

TL;DR next moves (one-thing-at-a-time mode)

1. Pick Mainland vs RAKEZ vs RAK ICC based on how/where you’ll trade.

2. Lock your activity + legal form and reserve the trade name.

3. Get initial approval, sign premises, submit MOA/AOA, and issue the license.

4. Do ICP immigration + (if hiring) MOHRE/WPS. 

5. Open bank account.

6. Close the loop: UBO file, VAT (if ≥ thresholds), CT registration, (RAKEZ) audit calendar.