Sort by Overall score Income tax Capital gains Residency ease CFC risk
Tier 1 # Country Income tax Capital gains Corporate tax Territorial CFC risk Residency path 1 🇧🇭 Bahrain 0% 0% 0% Yes None Easy 2 🇦🇪 United Arab Emirates 0% 0% 9% Yes None Easy 3 🇻🇬 British Virgin Islands 0% 0% 0% Yes None Hard 4 🇰🇼 Kuwait 0% 0% 15% Yes Low Medium 5 🇮🇲 Isle of Man 10% / 21% 0% 0% No Low Medium 6 🇶🇦 Qatar 0% 10% 10% Yes Low Medium 7 🇭🇰 Hong Kong 2% - 17% 0% 16.5% Yes Medium Medium 8 🇲🇺 Mauritius 0%-35% N/A 15% Yes Low Medium 9 🇸🇻 El Salvador 0% - 30% 10% 25% / 30% Yes Low Medium 10 🇲🇨 Monaco 0% 0% 25% No None Hard 11 🇸🇦 Saudi Arabia 0% Depends 20% Yes Low Medium 12 🇰🇬 Kyrgyzstan 10% 10% 10% No Low Easy 13 🇬🇮 Gibraltar Up to 25% GIBS 0% 15% Yes Low Medium 14 🇴🇲 Oman 0% through 2027 N/A 15% No Low Medium 15 🇨🇾 Cyprus 0% - 35% 20% 15% No Low Medium 16 🇬🇪 Georgia 20% 20% 15% No Low Easy 17 🇲🇪 Montenegro N/A 15% 9% / 12% / 15% No Low Medium 18 🇵🇦 Panama 0-25% 10% 25% Yes Low Medium
Tier 2 # Country Income tax Capital gains Corporate tax Territorial CFC risk Residency path 1 🇧🇸 Bahamas 0% 0% 0% Yes None Medium 2 🇧🇲 Bermuda 0% 0% 0% Yes None Hard 3 🇰🇾 Cayman Islands 0% 0% 0% Yes None Hard 4 🇸🇬 Singapore 0% - 24% 0% 17% Yes None Medium 5 🇲🇾 Malaysia 0% - 30% 0% / 10% 24% Yes None Medium 6 🇹🇭 Thailand 0% to 35% 0% to 35% 20% No None Medium 7 🇯🇴 Jordan 5% - 30% 0% generally 20% Yes None Medium 8 🇵🇾 Paraguay 10% 8% 10% Yes None Easy 9 🇦🇩 Andorra 0%-10% 0%-25% 10% No Low Hard 10 🇱🇧 Lebanon 2% to 25% 0% to 15% 17% Yes None Hard 11 🇦🇿 Azerbaijan 3%-25% 0% 20% No Low Medium 12 🇱🇺 Luxembourg 0% - 42% 0% / ordinary rates 23.87% No High Medium 13 🇧🇬 Bulgaria 10% 10% 10% No Medium Easy 14 🇨🇷 Costa Rica 0% - 25% 15% 30% Yes Low Medium 15 🇲🇭 Marshall Islands 8% - 12% N/A 3% of gross revenue Yes Low Hard 16 🇨🇭 Switzerland Progressive 0% 8.5% federal + local No None Hard 17 🇻🇳 Vietnam 5% - 35% 0.1% / 20% 20% No Low Medium 18 🇹🇯 Tajikistan 12%–20% 0% 18% No Low Medium 19 🇧🇿 Belize 25% 0% No standard CIT No None Medium 20 🇰🇿 Kazakhstan 10% / 15% 10% / 15% 20% No Medium Medium 21 🇱🇮 Liechtenstein 1% - 8% N/A 12.5% No Low Hard 22 🇹🇷 Turkey 15%-40% 0% 25% No Medium Medium 23 🇨🇱 Chile 0% - 40% N/A 27% No High Medium 24 🇪🇬 Egypt 0% - 27.5% N/A 22.50% No High Medium 25 🇳🇿 New Zealand 10.5% 0% 28% No High Medium 26 🇳🇬 Nigeria 0% - 25% N/A 30% No High Medium 27 🇺🇾 Uruguay 10% - 36% 12% 25% No Low Easy 28 🇲🇹 Malta 0%-35% Up to 35% 35% No Low Medium 29 🇭🇺 Hungary 15% N/A 9% No High Medium 30 🇹🇼 Taiwan 5% - 40% N/A 20% No High Medium 31 🇺🇿 Uzbekistan 12% 12% 15% No Low Medium 32 🇦🇺 Australia 0% - 45% About 22.5% before levy 30% No High Hard 33 🇺🇦 Ukraine 18% N/A 18% No High Medium 34 🇮🇪 Ireland 20% / 40% 33% 12.5% No High Medium 35 🇨🇿 Czechia 15% / 23% N/A 21% No High Medium 36 🇪🇪 Estonia 22% 22% 22/78 No Low Easy 37 🇬🇧 United Kingdom 20% to 45% 18% 25% No High Medium 38 🇵🇰 Pakistan N/A N/A 29% No High Medium 39 🇷🇺 Russia 13%-22% 13%-22% 25% No High Hard
Tier 3 # Country Income tax Capital gains Corporate tax Territorial CFC risk Residency path 1 🇰🇭 Cambodia 0% - 20% 20% 20% No None Medium 2 🇧🇷 Brazil 0% - 27.5% 15% - 22.5% 15% No High Medium 3 🇷🇴 Romania 10% 3% 16% No High Medium 4 🇺🇸 United States 10% - 37% 0% - 20% 21% No High Hard 5 🇵🇷 Puerto Rico 0% - 33% 20% 18.5% No High Medium 6 🇮🇩 Indonesia 5% - 35% 5% - 35% PIT / 22% CIT 22% No High Medium 7 🇨🇴 Colombia 0% - 39% 15% 35% No Medium Medium 8 🇩🇪 Germany 0% - 45% 25% 15% No High Medium 9 🇮🇳 India 0% - 30% N/A 22% / 30% No High Medium 10 🇵🇭 Philippines 0% - 35% 15% of net gain 25% No Medium Medium 11 🇰🇷 South Korea 6% - 45% 20% / 25% 10% No High Hard 12 🇭🇷 Croatia 15%-33% 12% 10% / 18% No Medium Medium 13 🇦🇹 Austria 0% - 55% 30% 23% No High Medium 14 🇫🇷 France 0% - 45% 31.4% 25% No High Medium 15 🇮🇱 Israel 10% - 50% N/A 23% No High Medium 16 🇰🇪 Kenya 10% - 35% N/A 30% No High Medium 17 🇦🇷 Argentina 5%-35% 15% 25% No High Medium 18 🇬🇷 Greece 9% - 44% 15% 22% No High Medium 19 🇨🇳 China 3% - 45% N/A 25% No High Hard 20 🇵🇱 Poland 12% / 32% 19% 19% No High Medium 21 🇫🇮 Finland N/A N/A 20% No High Medium 22 🇲🇽 Mexico 1.92% - 35% Up to 35% 30% No High Medium 23 🇿🇦 South Africa 18% - 45% N/A 27% No High Medium 24 🇪🇸 Spain 19% - 54% 19% - 30% 25% No High Medium 25 🇵🇹 Portugal 12.5% - 48% 28% 19% No High Medium 26 🇯🇵 Japan 5% - 45% 20.315% 23.2% No High Hard 27 🇧🇪 Belgium 25% - 50% N/A 25% No High Medium 28 🇨🇦 Canada 14% - 54.8% 50% inclusion 23% - 30% No High Medium 29 🇮🇸 Iceland 31.49% - 46.29% N/A 20% No High Medium 30 🇮🇹 Italy 23% - 43% 26% 24% No High Medium 31 🇳🇴 Norway 22% 37.84% 22% No High Medium 32 🇩🇰 Denmark About 42% - 56% 27% / 42% 22% No High Medium 33 🇳🇱 Netherlands 35.75% - 49.50% 24.5% 25.8% No High Medium 34 🇸🇪 Sweden About 32% - 52% 30% 20.6% No High Medium
