22%Denmark
Nordics / EU
Stable EU economy with world-class digital administration and full access to the single market.
Read more →
19–25%United Kingdom
Europe
One of the world's most flexible incorporation regimes — a UK Ltd can be formed in 24 hours.
Read more →
~30% (effektiv)Germany
Europe / EU
Europe's largest economy with strong industrial and export structures. The GmbH is the preferred vehicle.
Read more →
19–25.8%Netherlands
Europe / EU
Classic holding jurisdiction with participation exemption and 100+ tax treaties.
Read more →
~24.9%Luxembourg
Europe / EU
Leading EU financial centre for funds, holding and asset management.
Read more →
12.5% / 15%Ireland
Europe / EU
The EU's most tax-friendly home base for trading companies, at 12.5% corporate tax.
Read more →
35% (5% effektivt)Malta
Europe / EU
EU jurisdiction with full imputation: effective tax as low as 5% after shareholder refunds.
Read more →
12.5%Cyprus
Europe / EU
EU member with 12.5% corporate tax and a wide treaty network — popular for holding and IP.
Read more →
20% (kun ved udlodning)Estonia
Europe / EU
Digital pioneer: e-Residency, online incorporation in hours and 0% tax on reinvested profits.
Read more →
12–21%Switzerland
Europe
Stable financial centre with competitive cantonal tax rates (12–21%).
Read more →
23%Austria
Europe / EU
EU member with political stability and access to the CEE market.
Read more →
20–25%Belgium
Europe / EU
Home of the EU institutions and a Western European logistics hub.
Read more →
25%France
Europe / EU
The EU's second-largest economy with strong R&D incentives.
Read more →
15–25%Spain
Europe / EU
EU member with a natural bridge to Latin America via language, culture and trade.
Read more →
21% (5% Madeira)Portugal
Europe / EU
Attractive for digital nomads and holding structures (Madeira Free Trade Zone).
Read more →
9%Hungary
Europe / EU
The EU's lowest corporate tax rate: 9% — popular for trading and holding.
Read more →
0% (10–20% bank/ejendom)Isle of Man
British Crown Dependency
0% corporate tax for most trading activities, in a UK-style legal framework.
Read more →
0% (10% finans)Jersey
British Crown Dependency
Recognised offshore jurisdiction for funds, trusts and holding — 0% corporate tax.
Read more →
0–9%Dubai (UAE)
Middle East
9% corporate tax (0% in many free zones) and 0% personal income tax.
Read more →
17%Singapore
Asia
Asia's leading financial centre with 17% corporate tax and strong legal infrastructure.
Read more →
8.25–16.5%Hong Kong
Asia
Gateway to China with territorial taxation — 0% on income earned outside Hong Kong.
Read more →
3–15%Mauritius
Africa
Gateway to India and Africa with an effective 3% tax rate for GBC companies.
Read more →
21% føderal + delstatUnited States
North America
The world's largest consumer market — a Delaware LLC is the global standard for online business.
Read more →
10%Bulgaria
Europe / EU
The EU's lowest corporate tax at 10%, combined with full single-market access.
Read more →
9–19%Poland
Europe / EU
The largest Central European EU market, 38m consumers and a growing economy.
Read more →
21%Czech Republic
Europe / EU
Central European manufacturing and IT hub with stable business climate and EU access.
Read more →
1–16%Romania
Europe / EU
Low tax (16%) and low operating costs — popular for IT outsourcing.
Read more →
15–21%Slovakia
Europe / EU
EU member in the eurozone with competitive tax rates and automotive heritage.
Read more →
19%Slovenia
Europe / EU
Small, stable eurozone economy with a well-educated workforce.
Read more →
0/20%Latvia
Europe / EU
EU/eurozone member with 0% tax on retained earnings — only distributions are taxed.
Read more →
0–15%Lithuania
Europe / EU
Fintech-friendly EU/euro jurisdiction — central bank issues EMI/PI licences quickly.
Read more →
10–18%Croatia
Europe / EU
EU/eurozone member since 2023 — Adriatic gateway with low SME tax.
Read more →
22%Greece
Europe / EU
EU member with Golden Visa and favourable shipping and non-dom regimes.
Read more →
~28%Italy
Europe / EU
G7 economy with access to 60m consumers and a strong industrial base.
Read more →
20.6%Sweden
Nordics / EU
Stable Scandinavian market with a strong tech sector and 10m consumers.
Read more →
22%Norway
Nordics / EEA
EEA member with strong oil, shipping and tech economy.
Read more →
20%Finland
Nordics / EU
EU/euro member with strong tech, gaming and cleantech sectors.
Read more →
20%Iceland
Nordics / EEA
EEA member with cheap green energy, strong fisheries and tourism.
Read more →
12.5%Liechtenstein
Europe / EEA
Private banking hub and holding jurisdiction with stable Swiss franc.
Read more →
25%Monaco
Europe
No personal income tax for residents — premium prestige jurisdiction.
Read more →
12.5%Gibraltar
Europe
British Overseas Territory with 12.5% tax — popular for iGaming and crypto.
Read more →
10%Andorra
Europe
Small Pyrenean principality with 10% tax and high quality of life.
Read more →
17%San Marino
Europe
Small republic surrounded by Italy — 17% tax and favourable holding rules.
Read more →
0%BVI (British Virgin Islands)
Caribbean / Offshore
The world's most-used offshore jurisdiction for holding and structuring.
Read more →
0%Cayman Islands
Caribbean / Offshore
Leading offshore fund centre — 0% tax and premium legal infrastructure.
Read more →
0%Bermuda
Atlantic / Offshore
Leading reinsurance hub and premium offshore jurisdiction — 0% tax.
Read more →
0%Bahamas
Caribbean / Offshore
0% tax jurisdiction with strong private banking and fund infrastructure.
Read more →
5.5–9%Barbados
Caribbean
Caribbean jurisdiction with 5.5–9% tax and strong tax treaties (notably Canada).
Read more →
0%Belize
Caribbean / Offshore
Fast and affordable IBC formation — popular for SPV and holding.
Read more →
0%Anguilla
Caribbean / Offshore
British Overseas Territory with 0% tax and fast IBC formation.
Read more →
0/25%Panama
Central America
Classic offshore jurisdiction with territorial taxation and USD economy.
Read more →
0%Seychelles
Africa / Offshore
Indian Ocean offshore jurisdiction — fast and affordable IBC formation.
Read more →
~30%Japan
Asia
World's 3rd largest economy — premium access to the Asian market.
Read more →
9–24%South Korea
Asia
High-tech Asian economy with strong IT, automotive and semiconductor industries.
Read more →
15–25%China
Asia
World's 2nd largest economy — WFOE allows full foreign control.
Read more →
20%Taiwan
Asia
High-tech democracy with global semiconductor leadership (TSMC).
Read more →
20%Thailand
Asia
Southeast Asian hub with strong tourism, manufacturing and BOI incentives.
Read more →
20%Vietnam
Asia
Fast-growing ASEAN manufacturing hub — an alternative to China.
Read more →
22%Indonesia
Asia
World's 4th most populous country — PT PMA enables foreign ownership.
Read more →
3–24%Malaysia
Asia
Southeast Asian business hub with the Labuan IBFC offshore regime.
Read more →
20–25%Philippines
Asia
English-speaking ASEAN economy with a strong BPO and services sector.
Read more →
15–25%India
Asia
World's most populous country and fastest-growing major economy.
Read more →
25–30%Australia
Oceania
Stable OECD market with English common law and Asia-Pacific access.
Read more →
28%New Zealand
Oceania
#1 in Doing Business — fastest OECD incorporation (hours).
Read more →
20%Saudi Arabia
Middle East
The Middle East's largest economy — Vision 2030 unlocks massive opportunities.
Read more →
10%Qatar
Middle East
High-income Gulf economy with 10% tax and the QFC free zone.
Read more →
0%Bahrain
Middle East
Access to GCC + 0% corporate tax (outside oil and gas).
Read more →
15%Oman
Middle East
Gulf economy with 15% tax and strong shipping and logistics infrastructure.
Read more →
15%Kuwait
Middle East
Oil-rich Gulf economy with 15% tax for foreign companies.
Read more →
25%Turkey
Europe / Middle East
Bridge between Europe and Asia — 85m consumers and customs union with the EU.
Read more →
23%Israel
Middle East
World's densest tech startup ecosystem — the 'Start-up Nation'.
Read more →0–9%Abu Dhabi
Middle East
UAE capital — ADGM free zone offers English common law and 0% tax (<AED 375k).
Read more →
27%South Africa
Africa
Africa's most developed economy and gateway to the continent.
Read more →
20–30%Nigeria
Africa
Africa's most populous country and largest economy in West Africa.
Read more →
30%Kenya
Africa
East Africa's economic hub — strong fintech (M-Pesa) and logistics.
Read more →
22.5%Egypt
Africa / Middle East
Largest Arab market and strategically located at the Suez Canal.
Read more →
20–35%Morocco
Africa
Gateway to Africa with an EU FTA and strong manufacturing.
Read more →
25%Ghana
Africa
West African democracy with English common law and stable economy.
Read more →
15–27%Canada
North America
G7 economy with strong USMCA access and a highly skilled workforce.
Read more →
30%Mexico
North America
USMCA member and manufacturing hub with access to the US and LATAM.
Read more →
34%Brazil
South America
South America's largest economy with 215m consumers.
Read more →
25–35%Argentina
South America
Latin American economy with Mercosur access and 46m consumers.
Read more →
27%Chile
South America
Latin America's most stable economy and OECD member.
Read more →
35%Colombia
South America
Latin American growth economy with strong trade and FTA network.
Read more →
20%Russia
Eurasia
20% corporate tax.
Read more →
18%Ukraine
Eastern Europe
18% corporate tax.
Read more →
20%Kazakhstan
Central Asia
20% corporate tax.
Read more →
15%Georgia
Caucasus
15% corporate tax (only on distributed profit).
Read more →
18%Armenia
Caucasus
18% corporate tax.
Read more →
20%Azerbaijan
Caucasus
20% corporate tax.
Read more →
15%Uzbekistan
Central Asia
15% corporate tax.
Read more →
25%Mongolia
Central Asia
25% corporate tax.
Read more →
20%Jordan
Middle East
20% corporate tax.
Read more →
17%Lebanon
Middle East
17% corporate tax.
Read more →
15%Tunisia
North Africa
15% corporate tax.
Read more →
26%Algeria
North Africa
26% corporate tax.
Read more →
20%Libya
North Africa
20% corporate tax.
Read more →
30%Ethiopia
East Africa
30% corporate tax.
Read more →
30%Tanzania
East Africa
30% corporate tax.
Read more →
30%Uganda
East Africa
30% corporate tax.
Read more →
30%Rwanda
East Africa
30% corporate tax.
Read more →
30%Senegal
West Africa
30% corporate tax.
Read more →
25%Ivory Coast
West Africa
25% corporate tax.
Read more →
25%Angola
Southern Africa
25% corporate tax.
Read more →
32%Mozambique
Southern Africa
32% corporate tax.
Read more →
30%Zambia
Southern Africa
30% corporate tax.
Read more →
22%Botswana
Southern Africa
22% corporate tax.
Read more →
32%Namibia
Southern Africa
32% corporate tax.
Read more →
20%Madagascar
East Africa
20% corporate tax.
Read more →
33%Cameroon
Central Africa
33% corporate tax.
Read more →
30%Costa Rica
Central America
30% corporate tax (tiered).
Read more →
25%Guatemala
Central America
25% corporate tax.
Read more →
27%Dominican Republic
Caribbean
27% corporate tax.
Read more →
37.5%Puerto Rico
Caribbean
Act 60: 4% corporate tax for export services.
Read more →
25%Jamaica
Caribbean
25% corporate tax (33⅓% for large).
Read more →
30%Trinidad and Tobago
Caribbean
30% corporate tax.
Read more →
22%Curaçao
Caribbean
22% corporate tax.
Read more →
33%St. Kitts and Nevis
Caribbean
0% tax for offshore companies.
Read more →
30%St. Lucia
Caribbean
0% tax for IBC.
Read more →
30%St. Vincent and the Grenadines
Caribbean
Low costs.
Read more →
25%Antigua and Barbuda
Caribbean
0% tax for IBC.
Read more →
29.5%Peru
South America
29.5% corporate tax.
Read more →
25%Uruguay
South America
25% corporate tax (territorial).
Read more →
10%Paraguay
South America
Only 10% corporate tax.
Read more →
25%Bolivia
South America
25% corporate tax.
Read more →
25%Ecuador
South America
25% corporate tax.
Read more →
34%Venezuela
South America
34% corporate tax.
Read more →
0%Marshall Islands
Pacific
0% tax for non-resident.
Read more →
0%Vanuatu
Pacific
0% corporate tax.
Read more →
27%Samoa
Pacific
0% tax for IC.
Read more →
20%Fiji
Pacific
20% corporate tax.
Read more →
15%Maldives
South Asia
15% corporate tax.
Read more →
29%Pakistan
South Asia
29% corporate tax.
Read more →
27.5%Bangladesh
South Asia
27.5% corporate tax.
Read more →
30%Sri Lanka
South Asia
30% corporate tax.
Read more →
25%Nepal
South Asia
25% corporate tax.
Read more →
20%Cambodia
Southeast Asia
20% corporate tax.
Read more →
12%Macau
East Asia
Only 12% corporate tax.
Read more →
18.5%Brunei
Southeast Asia
18.5% corporate tax.
Read more →
15%Serbia
Balkans
15% corporate tax.
Read more →
15%Albania
Balkans
15% corporate tax.
Read more →
9–15%Montenegro
Balkans
9–15% tiered corporate tax.
Read more →
10%Bosnia and Herzegovina
Balkans
Only 10% corporate tax.
Read more →
10%North Macedonia
Balkans
Only 10% corporate tax.
Read more →
12%Moldova
Eastern Europe
Only 12% corporate tax.
Read more →
25%Liberia
West Africa
0% tax for non-resident.
Read more →
0%Turks and Caicos
Caribbean
0% corporate tax.
Read more →
18%Faroe Islands
Nordics
18% corporate tax.
Read more →
25%Greenland
Nordics
25% corporate tax.
Read more →
20%Belarus
Eastern Europe
Access to EAEU market.
Read more →
35%Cuba
Caribbean
State joint venture is the norm.
Read more →
25%Iran
Middle East
Sanctions require careful screening.
Read more →
15%Iraq
Middle East
Major oil and reconstruction economy.
Read more →
28%Syria
Middle East
Sanctions and compliance require care.
Read more →
20%Yemen
Middle East
Political risk must be assessed.
Read more →
20%Afghanistan
Central Asia
Political conditions require updated advice.
Read more →
25%Bhutan
South Asia
Focus on sustainable development.
Read more →
20%Laos
Southeast Asia
ASEAN member.
Read more →
22%Myanmar
Southeast Asia
Assess compliance and sanctions.
Read more →
10%Timor-Leste
Southeast Asia
Growing oil and gas sector.
Read more →
18%Tajikistan
Central Asia
EAEU observer.
Read more →
8%Turkmenistan
Central Asia
Major gas industry.
Read more →
10%Kyrgyzstan
Central Asia
Low taxes and free capital movement.
Read more →
15%Palestine
Middle East
Access to MENA markets.
Read more →
30%Haiti
Caribbean
Industrial free zones.
Read more →
30%Nicaragua
Central America
Access to CAFTA-DR.
Read more →
25%Honduras
Central America
CAFTA-DR member.
Read more →
30%El Salvador
Central America
Free trade zones.
Read more →
36%Suriname
South America
Major mining and oil sector.
Read more →
25%Guyana
South America
CARICOM member.
Read more →
25%Dominica
Caribbean
OECS member.
Read more →
28%Grenada
Caribbean
E-2 treaty access to USA.
Read more →
22%Aruba
Caribbean
Part of Kingdom of the Netherlands.
Read more →
30%Sint Maarten
Caribbean
Part of Kingdom of the Netherlands.
Read more →
22%Cape Verde
West Africa
ECOWAS member.
Read more →
25%Mauritania
West Africa
Major iron and fisheries sector.
Read more →
25%Sierra Leone
West Africa
Mining and agriculture opportunities.
Read more →
27%Gambia
West Africa
ECOWAS member.
Read more →
25%Guinea
West Africa
ECOWAS member.
Read more →
25%Guinea-Bissau
West Africa
ECOWAS and UEMOA member.
Read more →
30%Benin
West Africa
UEMOA member.
Read more →
27%Togo
West Africa
UEMOA member.
Read more →
27.5%Burkina Faso
West Africa
UEMOA member.
Read more →
30%Mali
West Africa
UEMOA member.
Read more →
30%Niger
West Africa
UEMOA member.
Read more →
35%Chad
Central Africa
CEMAC member.
Read more →
35%Sudan
East Africa
Major agriculture sector.
Read more →
20%South Sudan
East Africa
Major oil sector.
Read more →
30%Eritrea
East Africa
Mineral-rich deposits.
Read more →
25%Djibouti
East Africa
Strategic Bab el-Mandeb position.
Read more →
10%Somalia
East Africa
Strategic Horn of Africa position.
Read more →
30%DR Congo
Central Africa
SADC member.
Read more →
28%Republic of Congo
Central Africa
CEMAC member.
Read more →
30%Gabon
Central Africa
CEMAC member.
Read more →
35%Equatorial Guinea
Central Africa
CEMAC member.
Read more →
30%Central African Republic
Central Africa
CEMAC member.
Read more →
30%Burundi
East Africa
Access to regional markets.
Read more →
30%Malawi
Southern Africa
Major agriculture sector.
Read more →
24.72%Zimbabwe
Southern Africa
Major mining and agriculture sector.
Read more →
25%Lesotho
Southern Africa
Textile and water sector.
Read more →
27.5%Eswatini
Southern Africa
Stable currency peg to ZAR.
Read more →
35%Comoros
East Africa
Strategic Indian Ocean.
Read more →
25%São Tomé and Príncipe
West Africa
CPLP member.
Read more →
30%Papua New Guinea
Oceania
APEC member.
Read more →
30%Solomon Islands
Oceania
Pacific Islands Forum member.
Read more →
25%Tonga
Oceania
Pacific Islands Forum member.
Read more →
20%Cook Islands
Oceania
Active asset protection jurisdiction.
Read more →