Lowest Corporate Tax Countries 2026
Countries with corporate tax rates under 15%. Find the most competitive business jurisdictions for your company.
21 countries in this list
Short answer: Tax Atlas tracks 21 of 53 jurisdictions that meet this list's criteria: United Arab Emirates, Cayman Islands, Bahamas, Bermuda, British Virgin Islands, Qatar, Bahrain, Kuwait and 13 more. The key figures for each are in the table below.
How This List Works
This page is generated from the TaxAtlas dataset. Rankings use the personal and business scores plus the underlying tax data (rates, foreign income treatment, and key notes). Always verify details using the sources listed on each country page.
United Arab Emirates
Middle EastCayman Islands
CaribbeanBahamas
CaribbeanBermuda
CaribbeanBritish Virgin Islands
CaribbeanQatar
Middle EastBahrain
Middle EastKuwait
Middle EastVanuatu
OceaniaAnguilla
CaribbeanTurks and Caicos
CaribbeanParaguay
South AmericaIreland
EuropeHungary
EuropeBulgaria
EuropeSwitzerland
EuropeGibraltar
EuropeJersey
EuropeGuernsey
EuropeIsle of Man
EuropeAndorra
EuropeKey figures at a glance
The figures this list is built on, for every country in it. WHT is the standard withholding tax a company pays on outbound payments to non-residents, before any treaty reduction.
| Country | Corporate tax | WHT dividends | VAT / GST |
|---|---|---|---|
| United Arab EmiratesMiddle East | 9% | 0% | 5% |
| Cayman IslandsCaribbean | 0% | 0% | 0% |
| BahamasCaribbean | 0% | 0% | 12% |
| BermudaCaribbean | 0% | 0% | 0% |
| British Virgin IslandsCaribbean | 0% | 0% | 0% |
| QatarMiddle East | 10% | 0% | 5% |
| BahrainMiddle East | 0% | 0% | 10% |
| KuwaitMiddle East | 0% | 0% | 0% |
| VanuatuOceania | 0% | 0% | 15% |
| AnguillaCaribbean | 0% | 0% | 0% |
| Turks and CaicosCaribbean | 0% | 0% | 12% |
| ParaguaySouth America | 10% | 5% | 10% |
| IrelandEurope | 12.5% | 25% | 23% |
| HungaryEurope | 9% | 0% | 27% |
| BulgariaEurope | 10% | 5% | 20% |
| SwitzerlandEurope | 11.9-20.5% | 35% | 8.1% |
| GibraltarEurope | 12.5% | 0% | 0% |
| JerseyEurope | 0% | 0% | 0% |
| GuernseyEurope | 0% | 0% | 0% |
| Isle of ManEurope | 0% | 0% | 20% |
| AndorraEurope | 10% | 0% | 4.5% |
Figures come from each country profile in the Tax Atlas dataset; each country page lists its sources and last-updated date. Rates are headline rates for residents; special regimes, treaty rates and local taxes can change the result. Not tax advice: verify with a qualified adviser.
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FAQ
How are these lists ranked?
Lists are generated from the country dataset using the criteria described on each country page (rates, foreign income treatment, and practical notes). Always confirm details with official sources.
Are these countries “tax free” for everyone?
Not necessarily. Residency rules, source rules, and special regimes vary by person. Use these lists as a starting point and verify your situation with local professionals.
How often is this updated?
We monitor listed sources periodically and update entries when changes are confirmed. Country pages show their last-updated date and citations.
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