Browse our comprehensive directory of tax-advantaged jurisdictions worldwide
jurisdictions · sorted by Overall score
| # | Country | Region | Terr. | Setup | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 |  Bulgaria | Eastern Europe | 10% | 10% | 10% | — | 38 | — | 82 | |
| 2 |  Mauritius | East Africa | 20% | 15% | 0% | ✓ | 45 | — | 81 | |
| 3 |  Estonia | Northern Europe | 20% | 0% | 20% | — | 58 | 1d | 78 | |
| 4 |  Hungary | Central Europe | 15% | 9% | 15% | — | 48 | — | 78 | |
| 5 |  United Arab Emirates | Middle East | 0% | 9% | 0% | — | 76 | 10d | 78 | |
| 6 |  Georgia | Caucasus | 20% | 15% | 5% | ✓ | 35 | — | 78 | |
| 7 |  Cayman Islands | Caribbean | 0% | 0% | 0% | — | 95 | 3d | 78 | |
| 8 |  Romania | Eastern Europe | 10% | 16% | 10% | — | 42 | — | 77 | |
| 9 |  Andorra | Southern Europe | 10% | 10% | 0% | — | 68 | — | 76 | |
| 10 |  Bahamas | Caribbean | 0% | 0% | 0% | — | 85 | — | 76 | |
| 11 |  Bahrain | Middle East | 0% | 0% | 0% | — | 65 | — | 75 | |
| 12 |  Hong Kong SAR China | East Asia | 17% | 16.5% | 0% | ✓ | 88 | — | 74 | |
| 13 |  Antigua & Barbuda | Caribbean | 0% | 25% | 0% | — | 70 | — | 73 | |
| 14 |  Turks & Caicos Islands | Caribbean | 0% | 0% | 0% | — | 88 | — | 72 | |
| 15 |  Costa Rica | Central America | 25% | 30% | 15% | ✓ | 48 | — | 72 | |
| 16 |  Singapore | Southeast Asia | 24% | 17% | 0% | ✓ | 82 | 1d | 72 | |
| 17 |  Serbia | Southern Europe | 15% | 15% | 15% | — | 33 | — | 71 | |
| 18 |  Latvia | Northern Europe | 31% | 20% | 20% | — | 55 | — | 70 | |
| 19 |  Oman | Middle East | 0% | 15% | 0% | — | 52 | — | 70 | |
| 20 |  Bermuda | North Atlantic | 0% | 15% | 0% | — | 98 | — | 69 | |
| 21 |  Saudi Arabia | Middle East | 0% | 20% | 0% | — | 55 | — | 69 | |
| 22 |  Malaysia | Southeast Asia | 30% | 24% | 0% | ✓ | 40 | — | 68 | |
| 23 |  North Macedonia | Southern Europe | 18% | 10% | 10% | — | 28 | — | 67 | |
| 24 |  Monaco | Western Europe | 0% | 25% | 0% | — | 99 | — | 67 | |
| 25 |  Montenegro | Southern Europe | 15% | 9% | 9% | — | 40 | — | 67 | |
| 26 |  Slovakia | Central Europe | 25% | 21% | 7% | — | 50 | — | 66 | |
| 27 |  Rwanda | East Africa | 30% | 30% | 5% | — | 30 | — | 66 | |
| 28 |  Uruguay | South America | 36% | 25% | 12% | ✓ | 55 | — | 65 | |
| 29 |  Dominican Republic | Caribbean | 25% | 27% | 27% | ✓ | 40 | — | 65 | |
| 30 |  Macao SAR China | East Asia | 12% | 12% | 0% | ✓ | 72 | — | 65 | |
| 31 |  British Virgin Islands | Caribbean | 0% | 0% | 0% | — | 90 | — | 65 | |
| 32 |  Armenia | Caucasus | 20% | 18% | 10% | — | 32 | — | 65 | |
| 33 |  Jersey | Northern Europe | 20% | 0% | 0% | — | 78 | — | 65 | |
| 34 |  Guernsey | Northern Europe | 20% | 0% | 0% | — | 75 | — | 65 | |
| 35 |  St. Kitts & Nevis | Caribbean | 0% | 33% | 0% | — | 68 | — | 64 | |
| 36 |  Cyprus | Southern Europe | 35% | 12.5% | 0% | — | 60 | — | 64 | |
| 37 |  Kosovo | Southern Europe | 10% | 10% | 10% | — | 26 | — | 64 | |
| 38 |  Indonesia | Southeast Asia | 35% | 22% | 0% | — | 32 | — | 63 | |
| 39 |  Thailand | Southeast Asia | 35% | 20% | 0% | ✓ | 42 | — | 63 | |
| 40 |  Isle of Man | Northern Europe | 20% | 0% | 0% | — | 70 | — | 63 | |
| 41 |  Paraguay | South America | 10% | 10% | 8% | ✓ | 30 | — | 63 | |
| 42 |  Czechia | Central Europe | 23% | 21% | 15% | — | 55 | — | 63 | |
| 43 |  Jordan | Middle East | 30% | 20% | 0% | — | 40 | — | 62 | |
| 44 |  Lithuania | Northern Europe | 32% | 15% | 15% | — | 52 | — | 62 | |
| 45 |  Poland | Central Europe | 32% | 19% | 19% | — | 45 | — | 62 | |
| 46 |  Taiwan | East Asia | 40% | 20% | 0% | — | 48 | — | 61 | |
| 47 |  Canada | North America | 33% | 27% | 17% | — | 67 | — | 61 | |
| 48 |  Croatia | Southern Europe | 35.4% | 18% | 10% | — | 50 | — | 61 | |
| 49 |  Ecuador | South America | 37% | 25% | 10% | — | 38 | — | 61 | |
| 50 |  Guatemala | Central America | 7% | 25% | 10% | ✓ | 32 | — | 61 | |
| 51 |  Albania | Southern Europe | 23% | 15% | 15% | — | 30 | — | 60 | |
| 52 |  Brunei | Southeast Asia | 0% | 19% | 0% | ✓ | 48 | — | 60 | |
| 53 |  Gibraltar | Southern Europe | 25% | 12.5% | 0% | ✓ | 72 | — | 60 | |
| 54 |  Kazakhstan | Central Asia | 10% | 20% | 15% | — | 35 | — | 60 | |
| 55 |  Panama | Central America | 25% | 25% | 10% | ✓ | 45 | 7d | 59 | |
| 56 |  Kuwait | Middle East | 0% | 15% | 0% | — | 60 | — | 59 | |
| 57 |  Qatar | Middle East | 0% | 10% | 0% | — | 72 | — | 59 | |
| 58 |  New Zealand | Pacific | 39% | 28% | 0% | — | 74 | — | 59 | |
| 59 |  United States | North America | 37% | 21% | 20% | — | 73 | — | 59 | |
| 60 |  Liechtenstein | Central Europe | 17.01% | 12.5% | 0% | — | 96 | — | 58 | |
| 61 |  Barbados | Caribbean | 29% | 9% | 0% | — | 55 | — | 58 | |
| 62 |  Niue | Pacific | 0% | 0% | 0% | ✓ | 45 | — | 58 | |
| 63 |  Portugal | Southern Europe | 53% | 21% | 28% | — | 60 | 10d | 57 | |
| 64 |  Greece | Southern Europe | 44% | 22% | 15% | — | 52 | — | 57 | |
| 65 |  Brazil | South America | 28% | 34% | 22% | — | 35 | — | 57 | |
| 66 |  Ireland | Western Europe | 40% | 12.5% | 33% | — | 78 | — | 57 | |
| 67 |  Malta | Southern Europe | 35% | 5% | 0% | — | 62 | 14d | 56 | |
| 68 |  Spain | Southern Europe | 47% | 25% | 28% | — | 58 | — | 56 | |
| 69 |  Chile | South America | 40% | 27% | 20% | — | 48 | — | 55 | |
| 70 |  Cambodia | Southeast Asia | 20% | 20% | 20% | — | 30 | — | 55 | |
| 71 |  Colombia | South America | 39% | 35% | 15% | — | 38 | — | 55 | |
| 72 |  Switzerland | Central Europe | 45% | 14.9% | 0% | — | 95 | — | 55 | |
| 73 |  Tonga | Pacific | 20% | 25% | 0% | ✓ | 30 | — | 55 | |
| 74 |  Italy | Southern Europe | 43% | 24% | 26% | — | 63 | — | 54 | |
| 75 |  Luxembourg | Western Europe | 45.78% | 17% | 26% | — | 82 | — | 54 | |
| 76 |  Finland | Northern Europe | 44% | 20% | 34% | — | 80 | — | 54 | |
| 77 |  Australia | Pacific | 47% | 30% | 23% | — | 78 | — | 54 | |
| 78 |  Ukraine | Eastern Europe | 18% | 18% | 18% | — | 20 | — | 53 | |
| 79 |  United Kingdom | Northern Europe | 45% | 25% | 24% | — | 78 | — | 53 | |
| 80 |  Honduras | Central America | 25% | 25% | 10% | — | 30 | — | 53 | |
| 81 |  St. Lucia | Caribbean | 30% | 30% | 0% | — | 45 | — | 53 | |
| 82 |  Grenada | Caribbean | 30% | 28% | 0% | — | 42 | — | 53 | |
| 83 |  St. Vincent & Grenadines | Caribbean | 32% | 30% | 0% | — | 40 | — | 52 | |
| 84 |  Maldives | South Asia | 0% | 15% | 0% | ✓ | 55 | — | 52 | |
| 85 |  Türkiye | Western Asia | 40% | 25% | 10% | — | 35 | — | 52 | |
| 86 |  Fiji | Pacific | 20% | 20% | 0% | ✓ | 42 | — | 52 | |
| 87 |  Belize | Central America | 25% | 0% | 0% | ✓ | 45 | — | 52 | |
| 88 |  Mexico | North America | 35% | 30% | 25% | — | 40 | — | 52 | |
| 89 |  Sweden | Northern Europe | 57% | 21% | 30% | — | 83 | — | 51 | |
| 90 |  Dominica | Caribbean | 35% | 25% | 0% | — | 38 | — | 51 | |
| 91 |  South Korea | East Asia | 50% | 24% | 25% | — | 65 | — | 51 | |
| 92 |  Netherlands | Western Europe | 50% | 26% | 36% | — | 78 | — | 51 | |
| 93 |  Denmark | Northern Europe | 53% | 22% | 42% | — | 88 | — | 51 | |
| 94 |  Bosnia & Herzegovina | Southern Europe | 10% | 10% | 5% | — | 28 | — | 51 | |
| 95 |  El Salvador | Central America | 30% | 30% | 10% | — | 38 | — | 50 | |
| 96 |  Norway | Northern Europe | 47% | 22% | 38% | — | 90 | — | 50 | |
| 97 |  Germany | Western Europe | 47% | 30% | 26% | — | 72 | — | 50 | |
| 98 |  Seychelles | East Africa | 15% | 25% | 0% | ✓ | 65 | — | 50 | |
| 99 |  Morocco | North Africa | 38% | 20% | 15% | — | 33 | — | 49 | |
| 100 |  Iceland | Northern Europe | 46% | 20% | 22% | — | 89 | — | 48 | |
| 101 |  Bolivia | South America | 13% | 25% | 13% | — | 25 | — | 48 | |
| 102 |  France | Western Europe | 49% | 25% | 30% | — | 76 | — | 48 | |
| 103 |  Belgium | Western Europe | 50% | 25% | 33% | — | 75 | — | 47 | |
| 104 |  Austria | Central Europe | 55% | 23% | 28% | — | 74 | — | 47 | |
| 105 |  Tunisia | North Africa | 35% | 15% | 10% | — | 28 | — | 47 | |
| 106 |  Palau | Pacific | 12% | 4% | 0% | ✓ | 52 | — | 46 | |
| 107 |  Curaçao | Caribbean | 47% | 22% | 0% | — | 55 | — | 46 | |
| 108 |  India | South Asia | 30% | 25% | 13% | — | 25 | — | 46 | |
| 109 |  Marshall Islands | Pacific | 0% | 0% | 0% | — | 55 | — | 45 | |
| 110 |  Peru | South America | 30% | 30% | 5% | — | 35 | — | 45 | |
| 111 |  Nauru | Pacific | 0% | 0% | 0% | — | 70 | — | 45 | |
| 112 |  Philippines | Southeast Asia | 35% | 25% | 15% | — | 35 | — | 44 | |
| 113 |  Pakistan | South Asia | 35% | 29% | 15% | — | 22 | — | 44 | |
| 114 |  Egypt | North Africa | 28% | 23% | 10% | — | 25 | — | 44 | |
| 115 |  Sri Lanka | South Asia | 36% | 30% | 10% | — | 30 | — | 44 | |
| 116 |  Nicaragua | Central America | 30% | 30% | 15% | — | 28 | — | 43 | |
| 117 |  Vanuatu | Pacific | 0% | 0% | 0% | — | 58 | — | 43 | |
| 118 |  Tanzania | East Africa | 30% | 30% | 10% | — | 22 | — | 43 | |
| 119 |  Samoa | Pacific | 27% | 27% | 0% | ✓ | 35 | — | 43 | |
| 120 |  Israel | Middle East | 50% | 23% | 25% | — | 85 | — | 43 | |
| 121 |  Azerbaijan | Caucasus | 25% | 20% | 10% | — | 35 | — | 43 | |
| 122 |  Kenya | East Africa | 35% | 30% | 15% | — | 32 | — | 42 | |
| 123 |  South Africa | Southern Africa | 45% | 27% | 18% | — | 33 | — | 42 | |
| 124 |  Bangladesh | South Asia | 25% | 28% | 15% | — | 20 | — | 40 | |
| 125 |  Japan | East Asia | 56% | 31% | 20% | — | 70 | — | 40 | |
| 126 |  Nigeria | West Africa | 24% | 30% | 10% | — | 22 | — | 40 | |
| 127 |  China | East Asia | 45% | 25% | 20% | — | 47 | — | 39 | |
| 128 |  Trinidad & Tobago | Caribbean | 30% | 30% | 0% | — | 48 | — | 39 | |
| 129 |  Cook Islands | Pacific | 30% | 20% | 0% | — | 55 | — | 38 | |
| 130 |  Ghana | West Africa | 35% | 25% | 15% | — | 32 | — | 38 | |
| 131 |  Vietnam | Southeast Asia | 35% | 20% | 0.1% | — | 30 | — | 36 | |
| 132 |  Argentina | South America | 35% | 25% | 15% | — | 28 | — | 29 |
Income
20%
Corp
0%
Cap. Gains
20%
Income
10%
Corp
16%
Cap. Gains
10%
Income
10%
Corp
10%
Cap. Gains
0%
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