Countries With No Corporate Tax (2026 List)

Countries with no corporate tax

A zero corporate-tax headline is rare and often sector-specific. These are the countries in this site where the current corporate-tax page shows a 0% standard company-tax position.

DefinitionCorporate tax is the tax on company profits. These pages focus on jurisdictions whose current profile shows a 0% headline corporate income tax rate for ordinary companies, even if banking, petroleum, retail, or Pillar Two top-up rules still apply.

Sector rates can still applyEconomic substance rules matterOwner CFC rules can still tax you

6 countries with no corporate tax

Bahamas

0% CIT

No general corporate income tax for ordinary companies, but business-licence fees and Pillar Two rules for large MNEs still matter.

Bahrain

0% (46% oil sector) CIT

No general corporate income tax for most Bahrain companies, though oil/gas and certain regulated activities have separate regimes.

Bermuda

0% (15% MNE CIT) CIT

No corporate income tax for ordinary Bermuda companies; economic-substance and large-MNE top-up rules still apply.

British Virgin Islands

0% CIT

No corporate income tax on ordinary BVI companies, but economic substance and economic-substance reporting are the real compliance cost.

Cayman Islands

0% CIT

No corporate income tax for ordinary Cayman companies; VASP, substance, and Pillar Two regimes can still apply to larger groups.

Isle of Man

0% CIT

Standard corporate rate is 0%, but banking, retail, land, and petroleum income can be taxed at higher sector rates.