Rankings de Paraisolist
Mejores Paraísos Fiscales para Empresas 2025
This ranking evaluates 15 jurisdictions against criteria that matter most to founders and international entrepreneurs: corporate tax rate, ease of company formation, banking access, and international reputation. Cayman Islands tops the list with a founder score of 83/100, recognised for its combination of low corporate tax, straightforward setup, and functional banking infrastructure. The best jurisdiction for your company depends heavily on where you manage operations and where your clients are based — this ranking provides a data-driven starting point.
Mejores Jurisdicciones para Empresas
| Pos. | Jurisdicción | Puntuación Fundador | IRPF | Soc. | Territorial |
|---|---|---|---|---|---|
| 1 | Cayman IslandsCaribbean | 83 | 0% | 0% | ✗ |
| 2 | Hong KongEast Asia | 81 | 17% | 16.5% | ✓ |
| 3 | BulgariaEastern Europe | 81 | 10% | 10% | ✗ |
| 4 | EstoniaNorthern Europe | 81 | 20% | 0% | ✗ |
| 5 | MauritiusEast Africa | 80 | 20% | 15% | ✓ |
| 6 | GeorgiaCaucasus | 79 | 20% | 15% | ✓ |
| 7 | United Arab EmiratesMiddle East | 79 | 0% | 9% | ✗ |
| 8 | RomaniaEastern Europe | 78 | 10% | 16% | ✗ |
| 9 | AndorraSouthern Europe | 78 | 10% | 10% | ✗ |
| 10 | SingaporeSoutheast Asia | 78 | 24% | 17% | ✓ |
| 11 | BahrainMiddle East | 77 | 0% | 0% | ✗ |
| 12 | BahamasCaribbean | 77 | 0% | 0% | ✗ |
| 13 | HungaryCentral Europe | 77 | 15% | 9% | ✗ |
| 14 | Antigua and BarbudaCaribbean | 75 | 0% | 25% | ✗ |
| 15 | Turks and Caicos IslandsCaribbean | 75 | 0% | 0% | ✗ |
Puntuaciones calculadas por el modelo de Paraisolist. Metodología · Los tipos impositivos son orientativos. Verifique con fuentes oficiales actuales.
How we score founder jurisdictions
The founder score weights tax burden (25%) and ease of setup (25%) equally, reflecting that corporate tax rate and formation friction are the two primary concerns. Banking access (20%) is weighted heavily because practical banking is often the limiting factor for international companies. International reputation (15%) captures compliance risk — structures in high-scrutiny jurisdictions carry ongoing professional costs and counterparty friction.
Substance requirements and controlled foreign corporation rules
Low corporate tax rates are only useful if your home country doesn't override them. Many countries apply Controlled Foreign Corporation (CFC) rules that attribute a foreign company's profits to its resident owner if the company lacks real economic substance in its jurisdiction. Meeting substance requirements — local directors, employees, or genuinely managed operations — is increasingly necessary to make offshore structures work. Check CFC rules in both the jurisdiction of incorporation and the country where you live.
Frequently Asked Questions — Mejores Paraísos Fiscales para Empresas 2025
There is no universal threshold, but corporate tax rates below 15% are generally considered competitive. More important than the headline rate is the effective rate after accounting for deductions, free zone regimes, and treaty benefits. Some jurisdictions offer 0% for companies that do not trade locally.
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