Rankings de Paraisolist
Countries with Low Corporate Tax 2025 (Under 15%)
These jurisdictions have corporate tax rates at or below 15% — significantly below the global average of around 23%. Our database contains 20 such jurisdictions; Bulgaria ranks first with a score of 81/100. A favourable headline tax rate is only part of the picture — each profile also covers residency accessibility, banking quality, and international compliance standing. Tax laws change frequently; always verify current rates against official sources or a licensed tax adviser before acting.
Low Corporate Tax Jurisdictions (≤15%)
| Pos. | Jurisdicción | Founder Score | IRPF | Soc. | Territorial |
|---|---|---|---|---|---|
| 1 | BulgariaEuropa del Este | 81 | 10% | 10% | ✗ |
| 2 | Mauricioregions.east_africa | 80 | 20% | 15% | ✓ |
| 3 | Emiratos Árabes UnidosOriente Medio | 79 | 0% | 9% | ✗ |
| 4 | Islas CaimánCaribe | 83 | 0% | 0% | ✗ |
| 5 | Georgiaregions.caucasus | 79 | 20% | 15% | ✓ |
| 6 | EstoniaEuropa del Norte | 81 | 20% | 0% | ✗ |
| 7 | Hungríaregions.central_europe | 77 | 15% | 9% | ✗ |
| 8 | BahamasCaribe | 77 | 0% | 0% | ✗ |
| 9 | AndorraEuropa del Sur | 78 | 10% | 10% | ✗ |
| 10 | BaréinOriente Medio | 77 | 0% | 0% | ✗ |
| 11 | Islas Turcas y CaicosCaribe | 75 | 0% | 0% | ✗ |
| 12 | SerbiaEuropa del Sur | 71 | 15% | 15% | ✗ |
| 13 | OmánOriente Medio | 71 | 0% | 15% | ✗ |
| 14 | Bermudasregions.north_atlantic | 74 | 0% | 15% | ✗ |
| 15 | MontenegroEuropa del Sur | 69 | 15% | 9% | ✗ |
| 16 | Macedonia del NorteEuropa del Sur | 67 | 18% | 10% | ✗ |
| 17 | JerseyEuropa del Norte | 71 | 20% | 0% | ✗ |
| 18 | RAE de Macao (China)Asia Oriental | 69 | 12% | 12% | ✓ |
| 19 | GuerneseyEuropa del Norte | 71 | 20% | 0% | ✗ |
| 20 | Islas Vírgenes BritánicasCaribe | 72 | 0% | 0% | ✗ |
Puntuaciones calculadas por el modelo de Paraisolist. Metodología · Los tipos impositivos son orientativos. Verifique con fuentes oficiales actuales.
About this ranking
Tax rates are sourced from official government legislation, OECD databases, and verified practitioner knowledge. Headline rates do not always reflect the effective rate after accounting for deductions, special regimes, or treaty benefits. Our score captures more than just the headline figure — it weighs banking accessibility, residency ease, international compliance, and cost of living alongside the tax rate.
Legal notice
This ranking is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently and individual circumstances vary significantly. The thresholds used in this ranking are based on our database at time of publication. Always consult a qualified professional licensed in the relevant jurisdictions before acting on any information presented here.
Preguntas Frecuentes — Countries with Low Corporate Tax 2025 (Under 15%)
Among mainstream jurisdictions, Hungary (9%), Ireland (12.5%), Bulgaria (10%), Cyprus (12.5%), and Georgia (15%) have the lowest corporate tax rates. Free zones in the UAE and Bahrain offer 0% for qualifying activities. The global minimum tax (Pillar Two) sets a 15% floor for large multinationals but does not affect most SMEs.
The OECD Pillar Two global minimum tax (15%) applies to multinational groups with revenue over €750M. It does not affect SMEs or individuals. Low corporate tax jurisdictions remain fully relevant for most founders and small businesses below this threshold.
Headline rates do not capture deductions, R&D credits, loss carryforwards, participation exemptions, or free zone regimes. Ireland's 12.5% rate has an effective rate closer to 8–10% for many businesses due to R&D credits. The UAE's 9% rate has 0% effective for free zone qualifying companies. Always model the effective rate for your specific structure.
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