Territorial tax system, low corporate tax rate. Ideal for trade & holding.

• First HKD 2M profit taxed at 8.25%
• R&D super deduction up to 300%
• No VAT, no withholding tax on dividends

Zero corporate tax, no audit requirement. New 2025 compliance rules effective.

• Register of members must be filed with Registrar (non-public)
• BO reporting threshold lowered to 10%
• Fast incorporation 3-5 days

Affordable IBC with modern legislation. Economic Substance (ESR) and BO register in force.

• No minimum capital requirement
• Simple annual renewal with ESR compliance
• Confidentiality provisions

UK Ltd company, transparent and well-regarded. Tiered corporation tax.

• 19% rate for profits under GBP 50,000
• 25% main rate for profits above GBP 250,000
• Sliding scale for profits between

Delaware, Wyoming, Nevada, Texas C flexible structures and low tax options.

• Wyoming & Nevada: no state corporate income tax
• Delaware: Chancery Court, investor friendly
• Pass-through taxation for LLCs

Robust legal system, extensive tax treaty network, territorial tax.

• Max 17% corporate tax with exemptions for new companies
• No capital gains tax
• Easy incorporation for foreigner

Maximum 12% progressive tax, ideal for holding and trade with Lusophone markets.

• No VAT, no withholding tax
• CEPA benefits for Chinese trade
• Quick registration

Zero direct taxes, premier jurisdiction for investment funds and SPVs.

• Annual Economic Substance Notification (ESN) by Jan 31
• Investment funds & SPVs exempt from substance test (still must file ESN)
• Exempted company & SPC structures available

2025 IBC Amendment Act C up to 20-year tax holiday for qualifying activities.

• No income, capital gains or dividend tax on offshore income
• Economic Substance Act in force, compliance required
• Bearer shares permitted, no public register of directors