All Jurisdictions
1Browse our comprehensive directory of tax-advantaged jurisdictions worldwide
Showing 132 jurisdictions
Cayman Islands
CaribbeanThe Cayman Islands maintains a comprehensive zero-tax environment and is the world's premier domicile for investment funds, hedge funds, and holding structures — offering an established, English-law regulated ecosystem for institutional and sophisticated investors.
Income Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Hong Kong
East AsiaIncome Tax
17%
Corp. Tax
16.5%
Cap. Gains
0%
Territorial
✓ Yes
Bulgaria
Eastern EuropeIncome Tax
10%
Corp. Tax
10%
Cap. Gains
10%
Territorial
✗ No
Estonia
Northern EuropeEstonia's pioneering e-Residency programme and unique deferred corporate tax model — where retained profits incur 0% tax — have attracted over 100,000 digital entrepreneurs seeking an EU-registered business environment with minimal bureaucracy.
Income Tax
20%
Corp. Tax
0%
Cap. Gains
20%
Territorial
✗ No
Mauritius
East AfricaIncome Tax
20%
Corp. Tax
15%
Cap. Gains
0%
Territorial
✓ Yes
Georgia
CaucasusIncome Tax
20%
Corp. Tax
15%
Cap. Gains
5%
Territorial
✓ Yes
United Arab Emirates
Middle EastThe UAE offers a zero personal income tax environment with a 9% corporate rate and extensive free zone incentives, making it one of the world's most compelling jurisdictions for business owners and high earners seeking legal tax optimisation.
Income Tax
0%
Corp. Tax
9%
Cap. Gains
0%
Territorial
✗ No
Romania
Eastern EuropeIncome Tax
10%
Corp. Tax
16%
Cap. Gains
10%
Territorial
✗ No
Andorra
Southern EuropeIncome Tax
10%
Corp. Tax
10%
Cap. Gains
0%
Territorial
✗ No
Singapore
Southeast AsiaSingapore's 0% capital gains tax, globally respected regulatory environment, world-class banking infrastructure, and status as Asia's premier financial centre make it the benchmark jurisdiction for international business structuring in the Asia-Pacific region.
Income Tax
24%
Corp. Tax
17%
Cap. Gains
0%
Territorial
✓ Yes
Bahrain
Middle EastIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Bahamas
CaribbeanIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Hungary
Central EuropeIncome Tax
15%
Corp. Tax
9%
Cap. Gains
15%
Territorial
✗ No
Antigua and Barbuda
CaribbeanIncome Tax
0%
Corp. Tax
25%
Cap. Gains
0%
Territorial
✗ No
Turks and Caicos Islands
CaribbeanIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Bermuda
North AtlanticIncome Tax
0%
Corp. Tax
15%
Cap. Gains
0%
Territorial
✗ No
Monaco
Western EuropeIncome Tax
0%
Corp. Tax
25%
Cap. Gains
0%
Territorial
✗ No
British Virgin Islands
CaribbeanIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Guernsey
Northern EuropeIncome Tax
20%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Isle of Man
Northern EuropeIncome Tax
20%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Costa Rica
Central AmericaIncome Tax
25%
Corp. Tax
30%
Cap. Gains
15%
Territorial
✓ Yes
Oman
Middle EastIncome Tax
0%
Corp. Tax
15%
Cap. Gains
0%
Territorial
✗ No
Serbia
Southern EuropeIncome Tax
15%
Corp. Tax
15%
Cap. Gains
15%
Territorial
✗ No
Jersey
Northern EuropeIncome Tax
20%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Latvia
Northern EuropeIncome Tax
31%
Corp. Tax
20%
Cap. Gains
20%
Territorial
✗ No
Montenegro
Southern EuropeIncome Tax
15%
Corp. Tax
9%
Cap. Gains
9%
Territorial
✗ No
Macau
East AsiaIncome Tax
12%
Corp. Tax
12%
Cap. Gains
0%
Territorial
✓ Yes
Armenia
CaucasusIncome Tax
20%
Corp. Tax
18%
Cap. Gains
10%
Territorial
✗ No
Saudi Arabia
Middle EastIncome Tax
0%
Corp. Tax
20%
Cap. Gains
0%
Territorial
✗ No
Malaysia
Southeast AsiaIncome Tax
30%
Corp. Tax
24%
Cap. Gains
0%
Territorial
✓ Yes
Kosovo
Southern EuropeIncome Tax
10%
Corp. Tax
10%
Cap. Gains
10%
Territorial
✗ No
Slovakia
Central EuropeIncome Tax
25%
Corp. Tax
21%
Cap. Gains
7%
Territorial
✗ No
Saint Kitts and Nevis
CaribbeanIncome Tax
0%
Corp. Tax
33%
Cap. Gains
0%
Territorial
✗ No
North Macedonia
Southern EuropeIncome Tax
18%
Corp. Tax
10%
Cap. Gains
10%
Territorial
✗ No
Dominican Republic
CaribbeanIncome Tax
25%
Corp. Tax
27%
Cap. Gains
27%
Territorial
✓ Yes
Uruguay
South AmericaIncome Tax
36%
Corp. Tax
25%
Cap. Gains
12%
Territorial
✓ Yes
Canada
North AmericaIncome Tax
33%
Corp. Tax
27%
Cap. Gains
17%
Territorial
✗ No
Rwanda
East AfricaIncome Tax
30%
Corp. Tax
30%
Cap. Gains
5%
Territorial
✗ No
Liechtenstein
Central EuropeIncome Tax
17.01%
Corp. Tax
12.5%
Cap. Gains
0%
Territorial
✗ No
Gibraltar
Southern EuropeIncome Tax
25%
Corp. Tax
12.5%
Cap. Gains
0%
Territorial
✓ Yes
New Zealand
PacificIncome Tax
39%
Corp. Tax
28%
Cap. Gains
0%
Territorial
✗ No
Lithuania
Northern EuropeIncome Tax
32%
Corp. Tax
15%
Cap. Gains
15%
Territorial
✗ No
United States
North AmericaIncome Tax
37%
Corp. Tax
21%
Cap. Gains
20%
Territorial
✗ No
Czech Republic
Central EuropeIncome Tax
23%
Corp. Tax
21%
Cap. Gains
15%
Territorial
✗ No
Qatar
Middle EastIncome Tax
0%
Corp. Tax
10%
Cap. Gains
0%
Territorial
✗ No
Cyprus
Southern EuropeIncome Tax
35%
Corp. Tax
12.5%
Cap. Gains
0%
Territorial
✗ No
Kazakhstan
Central AsiaIncome Tax
10%
Corp. Tax
20%
Cap. Gains
15%
Territorial
✗ No
Jordan
Middle EastIncome Tax
30%
Corp. Tax
20%
Cap. Gains
0%
Territorial
✗ No
Kuwait
Middle EastIncome Tax
0%
Corp. Tax
15%
Cap. Gains
0%
Territorial
✗ No
Poland
Central EuropeIncome Tax
32%
Corp. Tax
19%
Cap. Gains
19%
Territorial
✗ No
Albania
Southern EuropeIncome Tax
23%
Corp. Tax
15%
Cap. Gains
15%
Territorial
✗ No
Brunei
Southeast AsiaIncome Tax
0%
Corp. Tax
19%
Cap. Gains
0%
Territorial
✓ Yes
Paraguay
South AmericaIncome Tax
10%
Corp. Tax
10%
Cap. Gains
8%
Territorial
✓ Yes
Thailand
Southeast AsiaIncome Tax
35%
Corp. Tax
20%
Cap. Gains
0%
Territorial
✓ Yes
Niue
PacificIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✓ Yes
Croatia
Southern EuropeIncome Tax
35.4%
Corp. Tax
18%
Cap. Gains
10%
Territorial
✗ No
Ireland
Western EuropeIncome Tax
40%
Corp. Tax
12.5%
Cap. Gains
33%
Territorial
✗ No
Finland
Northern EuropeIncome Tax
44%
Corp. Tax
20%
Cap. Gains
34%
Territorial
✗ No
United Kingdom
Northern EuropeIncome Tax
45%
Corp. Tax
25%
Cap. Gains
24%
Territorial
✗ No
Australia
PacificIncome Tax
47%
Corp. Tax
30%
Cap. Gains
23%
Territorial
✗ No
Taiwan
East AsiaIncome Tax
40%
Corp. Tax
20%
Cap. Gains
0%
Territorial
✗ No
Ecuador
South AmericaIncome Tax
37%
Corp. Tax
25%
Cap. Gains
10%
Territorial
✗ No
Switzerland
Central EuropeIncome Tax
45%
Corp. Tax
14.9%
Cap. Gains
0%
Territorial
✗ No
Guatemala
Central AmericaIncome Tax
7%
Corp. Tax
25%
Cap. Gains
10%
Territorial
✓ Yes
Indonesia
Southeast AsiaIncome Tax
35%
Corp. Tax
22%
Cap. Gains
0%
Territorial
✗ No
Barbados
CaribbeanIncome Tax
29%
Corp. Tax
9%
Cap. Gains
0%
Territorial
✗ No
Sweden
Northern EuropeIncome Tax
57%
Corp. Tax
21%
Cap. Gains
30%
Territorial
✗ No
Netherlands
Western EuropeIncome Tax
50%
Corp. Tax
26%
Cap. Gains
36%
Territorial
✗ No
Norway
Northern EuropeIncome Tax
47%
Corp. Tax
22%
Cap. Gains
38%
Territorial
✗ No
Denmark
Northern EuropeIncome Tax
53%
Corp. Tax
22%
Cap. Gains
42%
Territorial
✗ No
Tonga
PacificIncome Tax
20%
Corp. Tax
25%
Cap. Gains
0%
Territorial
✓ Yes
Luxembourg
Western EuropeIncome Tax
45.78%
Corp. Tax
17%
Cap. Gains
26%
Territorial
✗ No
Saint Lucia
CaribbeanIncome Tax
30%
Corp. Tax
30%
Cap. Gains
0%
Territorial
✗ No
Grenada
CaribbeanIncome Tax
30%
Corp. Tax
28%
Cap. Gains
0%
Territorial
✗ No
Portugal
Southern EuropePortugal combines a flat 20% income tax rate for qualifying IFICI regime residents, the Digital Nomad Visa D8, the Golden Visa programme, and a path to EU citizenship — all within one of Europe's most liveable countries.
Income Tax
53%
Corp. Tax
21%
Cap. Gains
28%
Territorial
✗ No
Spain
Southern EuropeIncome Tax
47%
Corp. Tax
25%
Cap. Gains
28%
Territorial
✗ No
Cambodia
Southeast AsiaIncome Tax
20%
Corp. Tax
20%
Cap. Gains
20%
Territorial
✗ No
Germany
Western EuropeIncome Tax
47%
Corp. Tax
30%
Cap. Gains
26%
Territorial
✗ No
Saint Vincent and the Grenadines
CaribbeanIncome Tax
32%
Corp. Tax
30%
Cap. Gains
0%
Territorial
✗ No
Chile
South AmericaIncome Tax
40%
Corp. Tax
27%
Cap. Gains
20%
Territorial
✗ No
Brazil
South AmericaIncome Tax
28%
Corp. Tax
34%
Cap. Gains
22%
Territorial
✗ No
Ukraine
Eastern EuropeIncome Tax
18%
Corp. Tax
18%
Cap. Gains
18%
Territorial
✗ No
Panama
Central AmericaPanama's territorial tax system exempts all foreign-source income from taxation entirely, offering digital entrepreneurs and investors a low-cost Central American base with one of Latin America's most accessible residency programmes.
Income Tax
25%
Corp. Tax
25%
Cap. Gains
10%
Territorial
✓ Yes
Maldives
South AsiaIncome Tax
0%
Corp. Tax
15%
Cap. Gains
0%
Territorial
✓ Yes
France
Western EuropeIncome Tax
49%
Corp. Tax
25%
Cap. Gains
30%
Territorial
✗ No
Greece
Southern EuropeIncome Tax
44%
Corp. Tax
22%
Cap. Gains
15%
Territorial
✗ No
Italy
Southern EuropeIncome Tax
43%
Corp. Tax
24%
Cap. Gains
26%
Territorial
✗ No
Colombia
South AmericaIncome Tax
39%
Corp. Tax
35%
Cap. Gains
15%
Territorial
✗ No
Austria
Central EuropeIncome Tax
55%
Corp. Tax
23%
Cap. Gains
28%
Territorial
✗ No
Dominica
CaribbeanIncome Tax
35%
Corp. Tax
25%
Cap. Gains
0%
Territorial
✗ No
Belgium
Western EuropeIncome Tax
50%
Corp. Tax
25%
Cap. Gains
33%
Territorial
✗ No
Bosnia and Herzegovina
Southern EuropeIncome Tax
10%
Corp. Tax
10%
Cap. Gains
5%
Territorial
✗ No
South Korea
East AsiaIncome Tax
50%
Corp. Tax
24%
Cap. Gains
25%
Territorial
✗ No
Curaçao
CaribbeanIncome Tax
47%
Corp. Tax
22%
Cap. Gains
0%
Territorial
✗ No
Iceland
Northern EuropeIncome Tax
46%
Corp. Tax
20%
Cap. Gains
22%
Territorial
✗ No
Turkey
Western AsiaIncome Tax
40%
Corp. Tax
25%
Cap. Gains
10%
Territorial
✗ No
Malta
Southern EuropeMalta's unique tax imputation system reduces the effective corporate rate to 5–6.25% for qualifying non-dom shareholders, while EU membership, a citizenship-by-naturalisation programme, and a high-quality lifestyle make it a premium European structuring jurisdiction.
Income Tax
35%
Corp. Tax
5%
Cap. Gains
0%
Territorial
✗ No
Seychelles
East AfricaIncome Tax
15%
Corp. Tax
25%
Cap. Gains
0%
Territorial
✓ Yes
Morocco
North AfricaIncome Tax
38%
Corp. Tax
20%
Cap. Gains
15%
Territorial
✗ No
Tunisia
North AfricaIncome Tax
35%
Corp. Tax
15%
Cap. Gains
10%
Territorial
✗ No
Fiji
PacificIncome Tax
20%
Corp. Tax
20%
Cap. Gains
0%
Territorial
✓ Yes
Belize
Central AmericaIncome Tax
25%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✓ Yes
Israel
Middle EastIncome Tax
50%
Corp. Tax
23%
Cap. Gains
25%
Territorial
✗ No
Bolivia
South AmericaIncome Tax
13%
Corp. Tax
25%
Cap. Gains
13%
Territorial
✗ No
Mexico
North AmericaIncome Tax
35%
Corp. Tax
30%
Cap. Gains
25%
Territorial
✗ No
Honduras
Central AmericaIncome Tax
25%
Corp. Tax
25%
Cap. Gains
10%
Territorial
✗ No
India
South AsiaIncome Tax
30%
Corp. Tax
25%
Cap. Gains
13%
Territorial
✗ No
El Salvador
Central AmericaIncome Tax
30%
Corp. Tax
30%
Cap. Gains
10%
Territorial
✗ No
Pakistan
South AsiaIncome Tax
35%
Corp. Tax
29%
Cap. Gains
15%
Territorial
✗ No
Palau
PacificIncome Tax
12%
Corp. Tax
4%
Cap. Gains
0%
Territorial
✓ Yes
Azerbaijan
CaucasusIncome Tax
25%
Corp. Tax
20%
Cap. Gains
10%
Territorial
✗ No
Nauru
PacificIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Peru
South AmericaIncome Tax
30%
Corp. Tax
30%
Cap. Gains
5%
Territorial
✗ No
Kenya
East AfricaIncome Tax
35%
Corp. Tax
30%
Cap. Gains
15%
Territorial
✗ No
Japan
East AsiaIncome Tax
56%
Corp. Tax
31%
Cap. Gains
20%
Territorial
✗ No
Marshall Islands
PacificIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Samoa
PacificIncome Tax
27%
Corp. Tax
27%
Cap. Gains
0%
Territorial
✓ Yes
Tanzania
East AfricaIncome Tax
30%
Corp. Tax
30%
Cap. Gains
10%
Territorial
✗ No
Philippines
Southeast AsiaIncome Tax
35%
Corp. Tax
25%
Cap. Gains
15%
Territorial
✗ No
Sri Lanka
South AsiaIncome Tax
36%
Corp. Tax
30%
Cap. Gains
10%
Territorial
✗ No
Egypt
North AfricaIncome Tax
28%
Corp. Tax
23%
Cap. Gains
10%
Territorial
✗ No
South Africa
Southern AfricaIncome Tax
45%
Corp. Tax
27%
Cap. Gains
18%
Territorial
✗ No
China
East AsiaIncome Tax
45%
Corp. Tax
25%
Cap. Gains
20%
Territorial
✗ No
Nicaragua
Central AmericaIncome Tax
30%
Corp. Tax
30%
Cap. Gains
15%
Territorial
✗ No
Bangladesh
South AsiaIncome Tax
25%
Corp. Tax
28%
Cap. Gains
15%
Territorial
✗ No
Vanuatu
PacificIncome Tax
0%
Corp. Tax
0%
Cap. Gains
0%
Territorial
✗ No
Nigeria
West AfricaIncome Tax
24%
Corp. Tax
30%
Cap. Gains
10%
Territorial
✗ No
Ghana
West AfricaIncome Tax
35%
Corp. Tax
25%
Cap. Gains
15%
Territorial
✗ No
Trinidad and Tobago
CaribbeanIncome Tax
30%
Corp. Tax
30%
Cap. Gains
0%
Territorial
✗ No
Cook Islands
PacificIncome Tax
30%
Corp. Tax
20%
Cap. Gains
0%
Territorial
✗ No
Vietnam
Southeast AsiaIncome Tax
35%
Corp. Tax
20%
Cap. Gains
0.1%
Territorial
✗ No
Argentina
South AmericaIncome Tax
35%
Corp. Tax
25%
Cap. Gains
15%
Territorial
✗ No