Todas las Jurisdicciones
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Mostrando 132 jurisdicciones
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.
IRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Hong Kong
East AsiaIRPF
17%
Soc.
16.5%
Ganan. Capital
0%
Territorial
✓ Yes
Bulgaria
Eastern EuropeIRPF
10%
Soc.
10%
Ganan. Capital
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.
IRPF
20%
Soc.
0%
Ganan. Capital
20%
Territorial
✗ No
Mauritius
East AfricaIRPF
20%
Soc.
15%
Ganan. Capital
0%
Territorial
✓ Yes
Georgia
CaucasusIRPF
20%
Soc.
15%
Ganan. Capital
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.
IRPF
0%
Soc.
9%
Ganan. Capital
0%
Territorial
✗ No
Romania
Eastern EuropeIRPF
10%
Soc.
16%
Ganan. Capital
10%
Territorial
✗ No
Andorra
Southern EuropeIRPF
10%
Soc.
10%
Ganan. Capital
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.
IRPF
24%
Soc.
17%
Ganan. Capital
0%
Territorial
✓ Yes
Bahrain
Middle EastIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Bahamas
CaribbeanIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Hungary
Central EuropeIRPF
15%
Soc.
9%
Ganan. Capital
15%
Territorial
✗ No
Antigua and Barbuda
CaribbeanIRPF
0%
Soc.
25%
Ganan. Capital
0%
Territorial
✗ No
Turks and Caicos Islands
CaribbeanIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Bermuda
North AtlanticIRPF
0%
Soc.
15%
Ganan. Capital
0%
Territorial
✗ No
Monaco
Western EuropeIRPF
0%
Soc.
25%
Ganan. Capital
0%
Territorial
✗ No
British Virgin Islands
CaribbeanIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Guernsey
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Isle of Man
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Costa Rica
Central AmericaIRPF
25%
Soc.
30%
Ganan. Capital
15%
Territorial
✓ Yes
Oman
Middle EastIRPF
0%
Soc.
15%
Ganan. Capital
0%
Territorial
✗ No
Serbia
Southern EuropeIRPF
15%
Soc.
15%
Ganan. Capital
15%
Territorial
✗ No
Jersey
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Latvia
Northern EuropeIRPF
31%
Soc.
20%
Ganan. Capital
20%
Territorial
✗ No
Montenegro
Southern EuropeIRPF
15%
Soc.
9%
Ganan. Capital
9%
Territorial
✗ No
Macau
East AsiaIRPF
12%
Soc.
12%
Ganan. Capital
0%
Territorial
✓ Yes
Armenia
CaucasusIRPF
20%
Soc.
18%
Ganan. Capital
10%
Territorial
✗ No
Saudi Arabia
Middle EastIRPF
0%
Soc.
20%
Ganan. Capital
0%
Territorial
✗ No
Malaysia
Southeast AsiaIRPF
30%
Soc.
24%
Ganan. Capital
0%
Territorial
✓ Yes
Kosovo
Southern EuropeIRPF
10%
Soc.
10%
Ganan. Capital
10%
Territorial
✗ No
Slovakia
Central EuropeIRPF
25%
Soc.
21%
Ganan. Capital
7%
Territorial
✗ No
Saint Kitts and Nevis
CaribbeanIRPF
0%
Soc.
33%
Ganan. Capital
0%
Territorial
✗ No
North Macedonia
Southern EuropeIRPF
18%
Soc.
10%
Ganan. Capital
10%
Territorial
✗ No
Dominican Republic
CaribbeanIRPF
25%
Soc.
27%
Ganan. Capital
27%
Territorial
✓ Yes
Uruguay
South AmericaIRPF
36%
Soc.
25%
Ganan. Capital
12%
Territorial
✓ Yes
Canada
North AmericaIRPF
33%
Soc.
27%
Ganan. Capital
17%
Territorial
✗ No
Rwanda
East AfricaIRPF
30%
Soc.
30%
Ganan. Capital
5%
Territorial
✗ No
Liechtenstein
Central EuropeIRPF
17.01%
Soc.
12.5%
Ganan. Capital
0%
Territorial
✗ No
Gibraltar
Southern EuropeIRPF
25%
Soc.
12.5%
Ganan. Capital
0%
Territorial
✓ Yes
New Zealand
PacificIRPF
39%
Soc.
28%
Ganan. Capital
0%
Territorial
✗ No
Lithuania
Northern EuropeIRPF
32%
Soc.
15%
Ganan. Capital
15%
Territorial
✗ No
United States
North AmericaIRPF
37%
Soc.
21%
Ganan. Capital
20%
Territorial
✗ No
Czech Republic
Central EuropeIRPF
23%
Soc.
21%
Ganan. Capital
15%
Territorial
✗ No
Qatar
Middle EastIRPF
0%
Soc.
10%
Ganan. Capital
0%
Territorial
✗ No
Cyprus
Southern EuropeIRPF
35%
Soc.
12.5%
Ganan. Capital
0%
Territorial
✗ No
Kazakhstan
Central AsiaIRPF
10%
Soc.
20%
Ganan. Capital
15%
Territorial
✗ No
Jordan
Middle EastIRPF
30%
Soc.
20%
Ganan. Capital
0%
Territorial
✗ No
Kuwait
Middle EastIRPF
0%
Soc.
15%
Ganan. Capital
0%
Territorial
✗ No
Poland
Central EuropeIRPF
32%
Soc.
19%
Ganan. Capital
19%
Territorial
✗ No
Albania
Southern EuropeIRPF
23%
Soc.
15%
Ganan. Capital
15%
Territorial
✗ No
Brunei
Southeast AsiaIRPF
0%
Soc.
19%
Ganan. Capital
0%
Territorial
✓ Yes
Paraguay
South AmericaIRPF
10%
Soc.
10%
Ganan. Capital
8%
Territorial
✓ Yes
Thailand
Southeast AsiaIRPF
35%
Soc.
20%
Ganan. Capital
0%
Territorial
✓ Yes
Niue
PacificIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✓ Yes
Croatia
Southern EuropeIRPF
35.4%
Soc.
18%
Ganan. Capital
10%
Territorial
✗ No
Ireland
Western EuropeIRPF
40%
Soc.
12.5%
Ganan. Capital
33%
Territorial
✗ No
Finland
Northern EuropeIRPF
44%
Soc.
20%
Ganan. Capital
34%
Territorial
✗ No
United Kingdom
Northern EuropeIRPF
45%
Soc.
25%
Ganan. Capital
24%
Territorial
✗ No
Australia
PacificIRPF
47%
Soc.
30%
Ganan. Capital
23%
Territorial
✗ No
Taiwan
East AsiaIRPF
40%
Soc.
20%
Ganan. Capital
0%
Territorial
✗ No
Ecuador
South AmericaIRPF
37%
Soc.
25%
Ganan. Capital
10%
Territorial
✗ No
Switzerland
Central EuropeIRPF
45%
Soc.
14.9%
Ganan. Capital
0%
Territorial
✗ No
Guatemala
Central AmericaIRPF
7%
Soc.
25%
Ganan. Capital
10%
Territorial
✓ Yes
Indonesia
Southeast AsiaIRPF
35%
Soc.
22%
Ganan. Capital
0%
Territorial
✗ No
Barbados
CaribbeanIRPF
29%
Soc.
9%
Ganan. Capital
0%
Territorial
✗ No
Sweden
Northern EuropeIRPF
57%
Soc.
21%
Ganan. Capital
30%
Territorial
✗ No
Netherlands
Western EuropeIRPF
50%
Soc.
26%
Ganan. Capital
36%
Territorial
✗ No
Norway
Northern EuropeIRPF
47%
Soc.
22%
Ganan. Capital
38%
Territorial
✗ No
Denmark
Northern EuropeIRPF
53%
Soc.
22%
Ganan. Capital
42%
Territorial
✗ No
Tonga
PacificIRPF
20%
Soc.
25%
Ganan. Capital
0%
Territorial
✓ Yes
Luxembourg
Western EuropeIRPF
45.78%
Soc.
17%
Ganan. Capital
26%
Territorial
✗ No
Saint Lucia
CaribbeanIRPF
30%
Soc.
30%
Ganan. Capital
0%
Territorial
✗ No
Grenada
CaribbeanIRPF
30%
Soc.
28%
Ganan. Capital
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.
IRPF
53%
Soc.
21%
Ganan. Capital
28%
Territorial
✗ No
Spain
Southern EuropeIRPF
47%
Soc.
25%
Ganan. Capital
28%
Territorial
✗ No
Cambodia
Southeast AsiaIRPF
20%
Soc.
20%
Ganan. Capital
20%
Territorial
✗ No
Germany
Western EuropeIRPF
47%
Soc.
30%
Ganan. Capital
26%
Territorial
✗ No
Saint Vincent and the Grenadines
CaribbeanIRPF
32%
Soc.
30%
Ganan. Capital
0%
Territorial
✗ No
Chile
South AmericaIRPF
40%
Soc.
27%
Ganan. Capital
20%
Territorial
✗ No
Brazil
South AmericaIRPF
28%
Soc.
34%
Ganan. Capital
22%
Territorial
✗ No
Ukraine
Eastern EuropeIRPF
18%
Soc.
18%
Ganan. Capital
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.
IRPF
25%
Soc.
25%
Ganan. Capital
10%
Territorial
✓ Yes
Maldives
South AsiaIRPF
0%
Soc.
15%
Ganan. Capital
0%
Territorial
✓ Yes
France
Western EuropeIRPF
49%
Soc.
25%
Ganan. Capital
30%
Territorial
✗ No
Greece
Southern EuropeIRPF
44%
Soc.
22%
Ganan. Capital
15%
Territorial
✗ No
Italy
Southern EuropeIRPF
43%
Soc.
24%
Ganan. Capital
26%
Territorial
✗ No
Colombia
South AmericaIRPF
39%
Soc.
35%
Ganan. Capital
15%
Territorial
✗ No
Austria
Central EuropeIRPF
55%
Soc.
23%
Ganan. Capital
28%
Territorial
✗ No
Dominica
CaribbeanIRPF
35%
Soc.
25%
Ganan. Capital
0%
Territorial
✗ No
Belgium
Western EuropeIRPF
50%
Soc.
25%
Ganan. Capital
33%
Territorial
✗ No
Bosnia and Herzegovina
Southern EuropeIRPF
10%
Soc.
10%
Ganan. Capital
5%
Territorial
✗ No
South Korea
East AsiaIRPF
50%
Soc.
24%
Ganan. Capital
25%
Territorial
✗ No
Curaçao
CaribbeanIRPF
47%
Soc.
22%
Ganan. Capital
0%
Territorial
✗ No
Iceland
Northern EuropeIRPF
46%
Soc.
20%
Ganan. Capital
22%
Territorial
✗ No
Turkey
Western AsiaIRPF
40%
Soc.
25%
Ganan. Capital
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.
IRPF
35%
Soc.
5%
Ganan. Capital
0%
Territorial
✗ No
Seychelles
East AfricaIRPF
15%
Soc.
25%
Ganan. Capital
0%
Territorial
✓ Yes
Morocco
North AfricaIRPF
38%
Soc.
20%
Ganan. Capital
15%
Territorial
✗ No
Tunisia
North AfricaIRPF
35%
Soc.
15%
Ganan. Capital
10%
Territorial
✗ No
Fiji
PacificIRPF
20%
Soc.
20%
Ganan. Capital
0%
Territorial
✓ Yes
Belize
Central AmericaIRPF
25%
Soc.
0%
Ganan. Capital
0%
Territorial
✓ Yes
Israel
Middle EastIRPF
50%
Soc.
23%
Ganan. Capital
25%
Territorial
✗ No
Bolivia
South AmericaIRPF
13%
Soc.
25%
Ganan. Capital
13%
Territorial
✗ No
Mexico
North AmericaIRPF
35%
Soc.
30%
Ganan. Capital
25%
Territorial
✗ No
Honduras
Central AmericaIRPF
25%
Soc.
25%
Ganan. Capital
10%
Territorial
✗ No
India
South AsiaIRPF
30%
Soc.
25%
Ganan. Capital
13%
Territorial
✗ No
El Salvador
Central AmericaIRPF
30%
Soc.
30%
Ganan. Capital
10%
Territorial
✗ No
Pakistan
South AsiaIRPF
35%
Soc.
29%
Ganan. Capital
15%
Territorial
✗ No
Palau
PacificIRPF
12%
Soc.
4%
Ganan. Capital
0%
Territorial
✓ Yes
Azerbaijan
CaucasusIRPF
25%
Soc.
20%
Ganan. Capital
10%
Territorial
✗ No
Nauru
PacificIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Peru
South AmericaIRPF
30%
Soc.
30%
Ganan. Capital
5%
Territorial
✗ No
Kenya
East AfricaIRPF
35%
Soc.
30%
Ganan. Capital
15%
Territorial
✗ No
Japan
East AsiaIRPF
56%
Soc.
31%
Ganan. Capital
20%
Territorial
✗ No
Marshall Islands
PacificIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Samoa
PacificIRPF
27%
Soc.
27%
Ganan. Capital
0%
Territorial
✓ Yes
Tanzania
East AfricaIRPF
30%
Soc.
30%
Ganan. Capital
10%
Territorial
✗ No
Philippines
Southeast AsiaIRPF
35%
Soc.
25%
Ganan. Capital
15%
Territorial
✗ No
Sri Lanka
South AsiaIRPF
36%
Soc.
30%
Ganan. Capital
10%
Territorial
✗ No
Egypt
North AfricaIRPF
28%
Soc.
23%
Ganan. Capital
10%
Territorial
✗ No
South Africa
Southern AfricaIRPF
45%
Soc.
27%
Ganan. Capital
18%
Territorial
✗ No
China
East AsiaIRPF
45%
Soc.
25%
Ganan. Capital
20%
Territorial
✗ No
Nicaragua
Central AmericaIRPF
30%
Soc.
30%
Ganan. Capital
15%
Territorial
✗ No
Bangladesh
South AsiaIRPF
25%
Soc.
28%
Ganan. Capital
15%
Territorial
✗ No
Vanuatu
PacificIRPF
0%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Nigeria
West AfricaIRPF
24%
Soc.
30%
Ganan. Capital
10%
Territorial
✗ No
Ghana
West AfricaIRPF
35%
Soc.
25%
Ganan. Capital
15%
Territorial
✗ No
Trinidad and Tobago
CaribbeanIRPF
30%
Soc.
30%
Ganan. Capital
0%
Territorial
✗ No
Cook Islands
PacificIRPF
30%
Soc.
20%
Ganan. Capital
0%
Territorial
✗ No
Vietnam
Southeast AsiaIRPF
35%
Soc.
20%
Ganan. Capital
0.1%
Territorial
✗ No
Argentina
South AmericaIRPF
35%
Soc.
25%
Ganan. Capital
15%
Territorial
✗ No