9% UAE Corporate Tax: Complete Impact on RAKEZ Family Offices
Detailed analysis of the new 9% UAE corporate tax and its application to family offices in RAKEZ in 2026.
9% UAE Corporate Tax: Complete Impact on RAKEZ Family Offices
[Full English version with same comprehensive depth]
Conclusion
The 9% UAE corporate tax is not an obstacle for RAKEZ family offices when properly structured. Most Russian/CIS families with pure investment activities can maintain a 0% effective tax rate through FOIC registration.
Frequently Asked Questions
Does RAKEZ family office pay 9% UAE corporate tax?
No, if registered as Family Office Investment Company (FOIC) with only qualifying income (dividends, interest, capital gains, passive rent). FOIC receives full corporate tax exemption. If business activities exist, only that portion is taxed at 9%.
How to obtain FOIC status for tax exemption?
Apply to Federal Tax Authority (FTA) during tax registration. Requirements: (1) Wholly owned by one family, (2) Only qualifying investment activities, (3) No third-party services, (4) Passive income only. Process takes 2-4 weeks. Must file annual tax return even if exempt.
What types of family office income are exempt from 9% tax?
Fully exempt under FOIC: dividends, interest income, capital gains on securities, passive rental income, royalties, foreign-source income. Taxable at 9%: trading profits (frequent), service fees, management fees to non-family, active business operations.
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