Tax and running a company · updated October 2026
Low-tax countries for entrepreneurs
A founder is taxed twice: once on company profit and again when that profit is paid out. 10 jurisdictions keep both low, with a corporate rate of 17% or less and dividend tax of 15% or less, and are rated a good base for founders in the Tax Atlas livability data. They are ranked on the founders weighting, which blends personal and business tax with residency access, English and internet.
The table
Low-tax countries ranked for founders
| Country | Founder score | Corporate tax | Dividend tax | Top income tax | Capital gains | English /100 | A residence route | Overall rank |
|---|---|---|---|---|---|---|---|---|
| United Arab EmiratesDubai | 86.3 | 9% | 0% | 0% | 0% | 85 | Remote Work Visa (Dubai) | #1 |
| SingaporeSingapore | 77 | 17% | 0% | 24% | 0% | 98 | Employment Pass | #4 |
| Hong KongHong Kong | 75.4 | 16.5% | 0% | 17% | 0% | 80 | Top Talent Pass Scheme | #7 |
| BahrainManama | 72.4 | 0% | 0% | 0% | 0% | 80 | Golden Residency (property) | #6 |
| CyprusLimassol | 71.6 | 15% | 0-5% | 35% | 20% | 85 | Digital Nomad visa | #13 |
| GeorgiaTbilisi | 71.2 | 15% | 5% | 20% | 0% | 50 | Visa-free stay | #16 |
| Cayman IslandsGeorge Town | 70.7 | 0% | 0% | 0% | 0% | 98 | Global Citizen Concierge Program | #23 |
| BermudaHamilton | 69.7 | 0% | 0% | 0% | 0% | 98 | Work From Bermuda certificate | #24 |
| AndorraAndorra la Vella | 68.1 | 10% | Andorran dividends exempt / foreign 10% | 10% | 10% | 45 | Passive residency | #31 |
| BulgariaSofia | 66.2 | 10% | 5% | 10% | 10% | 50 | Digital nomad residence | #36 |
Tax figures are headline rates from each country profile in the Tax Atlas dataset; reduced rates, free zones and thresholds are explained on each country page. The founder score is the Live Score on the founders ranking weights. English and residency access are editorial composite ratings, not official index values. Not tax, legal or immigration advice: verify with a qualified adviser.
Before you choose
What the table does not show
- Substance decides where a company is taxed. A company managed from your home country is usually taxed there, whatever its registered address. Living where the company is run is the point of this page.
- Headline rates hide distribution systems. Estonia taxes company profit only when it is distributed, and Malta pairs a high statutory rate with shareholder refunds, so both miss the corporate-rate cut here. Their country pages show the effective position. See also the best holding company jurisdictions.
- Pillar Two is for large groups. The 15% global minimum applies to groups with revenue of €750 million or more, so it rarely touches an owner-managed company. The Pillar Two tracker shows who has adopted it.
- Leaving can cost money. Some home countries charge an exit tax on shares when a founder moves. Compare corporate rates on the low corporate tax list and dividend rates on the no dividend tax list.
Questions
Frequently asked
What are the best low-tax countries for entrepreneurs?+
On the Tax Atlas founders weighting (tax first, then residency access, English, internet and safety), the top picks are United Arab Emirates (86.3/100), Singapore (77/100) and Hong Kong (75.4/100). The full table covers 10 jurisdictions with a corporate tax rate of 17% or less and a top dividend tax rate of 15% or less that the dataset rates as a good base for founders. Scores are editorial composites, not official index values.
Which countries have no corporate tax and no dividend tax?+
Of the founder-friendly jurisdictions here, Bahrain, Cayman Islands and Bermuda show a 0% headline corporate rate and 0% dividend tax in the Tax Atlas dataset. Economic substance rules still apply, and large groups can face a top-up tax under Pillar Two, so verify with a qualified adviser.
Which low-tax founder countries have no personal income tax?+
United Arab Emirates, Bahrain, Cayman Islands and Bermuda charge no personal income tax in the Tax Atlas dataset, so a salary paid to the founder is not taxed there either. Social contributions and fees can still apply.
What are the low-tax options for founders in Europe?+
In Europe, Cyprus (15% corporate, 0-5% on dividends), Georgia (15% corporate, 5% on dividends), Andorra (10% corporate, Andorran dividends exempt / foreign 10% on dividends) and Bulgaria (10% corporate, 5% on dividends) pass both tax tests. EU membership brings single-market access and directive protection, which offshore zero-tax centres do not.
Which of these countries are easiest to move to?+
On the Tax Atlas residency access rating, the highest here are Georgia (90/100), United Arab Emirates (80/100) and Cyprus (60/100). The rating is an editorial composite of how open the main residence routes are; the table names one route for each country.
Which low-tax founder countries work best in English?+
On the Tax Atlas English rating, the highest here are Singapore (98/100), Cayman Islands (98/100) and Bermuda (98/100). English matters for banking, contracts and hiring. The rating is an editorial composite informed by the EF English Proficiency Index.
More rankings
Best places to live for…
- Overall
- Remote workers
- Retirees
- Families
- Founders
- Investors
- On a budget
- High tax, with breaks
- Digital nomad visas
- English-speaking, low tax
- Low tax, for families
- Low tax, for investors
- Warm, low tax
- Cheap, low tax
- Tax-free retirement
- Europe
- Asia-Pacific
- The Americas
- Middle East & Africa
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