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Curated list · updated 2026

Countries with the lowest corporate tax

The lowest corporate tax rates in the world, ranked from the bottom. Click any column to sort, click any row to open the country.

197

countries ranked by lowest corporate tax

Beyond the pure zero-tax jurisdictions, plenty of countries offer genuinely low corporate tax while still being real places to run a business. Hungary sits near the bottom of the EU, Ireland's low rate built its tech hub, and the Gulf states now charge a modest rate outside their free zones. For a founder choosing where to incorporate, the headline rate is only the start: reliefs, patent boxes and territorial rules can push the effective rate lower. The countries below are ranked by corporate tax, lowest first, for 2026. Sort by any column, or jump to the low-tax countries in your region.

Europe (50)Caribbean (17)Middle East (10)Asia-Pacific (44)Americas (24)Africa (52)

Country ▾	Income tax ▾	Corporate ▾	VAT ▾	Type
Afghanistan	20%	not published	0%	Standard
Cameroon	38%	not published	19.25%	Standard
Cuba	50%	not published	0%	Standard
Djibouti	30%	not published	10%	Standard
Eritrea	30%	not published	0%	Standard
Gambia	25%	not published	15%	Standard
Guinea-Bissau	25%	not published	19%	Standard
Iran	35%	not published	10%	Standard
Jamaica	30%	not published	15%	Standard
Lesotho	30%	not published	15%	Standard
Liberia	25%	not published	10%	Standard
Malawi	40%	not published	17.5%	Standard
Papua New Guinea	42%	not published	10%	Standard
Somalia	18%	not published	0%	Standard
Sudan	20%	not published	17%	Standard
Timor-Leste	10%	not published	0%	Standard
Zimbabwe	40%	not published	15%	Standard
Puerto Rico	33%	37.5%	11.5%	Standard
Suriname	38%	36%	10%	Standard
Chad	30%	35%	18%	Standard
Malta	35%	35%	18%	Standard
Colombia	39%	35%	19%	Standard
Argentina	35%	35%	21%	Standard
Brazil	27.5%	34%	·	Standard
Venezuela	34%	34%	16%	Standard
St Kitts and Nevis	0%	33%	17%	0-tax haven
Mozambique	32%	32%	16%	Standard
Benin	30%	30%	18%	Standard
Burundi	30%	30%	18%	Standard
Central African Republic	40%	30%	19%	Standard
DR Congo	40%	30%	16%	Standard
Gabon	35%	30%	18%	Standard
Mali	37%	30%	18%	Standard
Niger	35%	30%	19%	Standard
Republic of the Congo	40%	30%	18.9%	Standard
Sierra Leone	35%	30%	15%	Standard
South Sudan	20%	30%	18%	Standard
Mexico	35%	30%	16%	Standard
Costa Rica	25%	30%	13%	Territorial
Australia	45%	30%	10%	Standard
India	39%	30%	18%	Standard
Sri Lanka	36%	30%	18%	Standard
Nicaragua	30%	30%	15%	Territorial
Namibia	37%	30%	15%	Territorial
Kenya	35%	30%	16%	Standard
El Salvador	30%	30%	13%	Territorial
Trinidad and Tobago	30%	30%	12.5%	Standard
Saint Lucia	30%	30%	12.5%	Standard
Nigeria	25%	30%	7.5%	Standard
Tanzania	30%	30%	18%	Standard
Senegal	43%	30%	18%	Standard
Zambia	37%	30%	16%	Territorial
Ethiopia	35%	30%	15%	Territorial
Uganda	40%	30%	18%	Standard
Peru	30%	29.5%	18%	Standard
Pakistan	35%	29%	18%	Standard
New Zealand	39%	28%	15%	Standard
Rwanda	30%	28%	18%	Standard
Grenada	30%	28%	15%	Territorial
Burkina Faso	25%	27.5%	18%	Standard
Bangladesh	30%	27.5%	15%	Standard
Togo	35%	27%	18%	Standard
Chile	40%	27%	19%	Temporary regime
South Africa	45%	27%	15%	Standard
Dominican Republic	25%	27%	18%	Territorial
Samoa	27%	27%	15%	Standard
Canada	53.53%	26.5%	5%	Standard
Algeria	35%	26%	19%	Standard
Netherlands	49.5%	25.8%	21%	Standard
Equatorial Guinea	25%	25%	15%	Standard
Eswatini	33%	25%	15%	Standard
Guinea	20%	25%	18%	Standard
Mauritania	40%	25%	16%	Standard
Spain	47%	25%	21%	Standard
Panama	25%	25%	7%	Territorial
Uruguay	36%	25%	22%	Territorial
Philippines	35%	25%	12%	Standard
United Kingdom	45%	25%	20%	Temporary regime
France	45%	25%	20%	Standard
Belgium	50%	25%	21%	Standard
South Korea	45%	25%	10%	Standard
Turkey	40%	25%	20%	Standard
Ecuador	37%	25%	15%	Standard
Guatemala	7%	25%	12%	Territorial
Monaco	0%	25%	20%	0-tax haven
Nepal	39%	25%	13%	Standard
Mongolia	20%	25%	10%	Standard
Honduras	25%	25%	15%	Territorial
Bolivia	13%	25%	13%	Territorial
Ghana	35%	25%	15%	Standard
Seychelles	30%	25%	15%	Territorial
Antigua and Barbuda	0%	25%	17%	0-tax haven
Belize	25%	25%	12.5%	Territorial
Guyana	35%	25%	14%	Standard
Dominica	35%	25%	15%	Standard
Tonga	25%	25%	15%	Standard
China	45%	25%	13%	Standard
Russia	22%	25%	22%	Standard
Angola	25%	25%	14%	Territorial
Ivory Coast	32%	25%	18%	Standard
Italy	43%	24%	22%	Standard
Malaysia	30%	24%	8%	Territorial
Japan	45%	23.2%	10%	Standard
Austria	55%	23%	20%	Standard
Israel	50%	23%	18%	Temporary regime
Egypt	27.5%	22.5%	14%	Standard
Myanmar	25%	22%	5%	Standard
Greece	44%	22%	24%	Standard
Estonia	22%	22%	24%	Standard
Indonesia	35%	22%	11%	Temporary regime
Denmark	55.9%	22%	25%	Standard
Norway	47.4%	22%	25%	Standard
Slovenia	50%	22%	22%	Standard
Botswana	25%	22%	14%	Territorial
Curaçao	46.5%	22%	6%	Standard
Aruba	52%	22%	7%	Standard
Bhutan	30%	22%	5%	Standard
United States	37%	21%	0%	Standard
Czech Republic	23%	21%	21%	Standard
Slovakia	35%	21%	23%	Standard
Sweden	52%	20.6%	25%	Standard
Belarus	13%	20%	20%	Standard
Libya	10%	20%	0%	Standard
Madagascar	20%	20%	20%	Standard
Thailand	35%	20%	7%	Temporary regime
Vietnam	35%	20%	10%	Standard
Morocco	37%	20%	20%	Standard
Finland	56.5%	20%	25.5%	Standard
Latvia	36%	20%	21%	Standard
Saudi Arabia	0%	20%	15%	0-tax haven
Taiwan	40%	20%	5%	Standard
Kazakhstan	15%	20%	16%	Standard
Azerbaijan	25%	20%	18%	Standard
Cambodia	20%	20%	10%	Standard
Tunisia	40%	20%	19%	Standard
Jordan	30%	20%	16%	Standard
Iceland	46.29%	20%	24%	Standard
Fiji	20%	20%	15%	Standard
Cape Verde	27.5%	20%	15%	Standard
Laos	25%	20%	10%	Standard
Portugal	48%	19%	23%	Standard
Poland	32%	19%	23%	Standard
Brunei	0%	18.5%	0%	0-tax haven
Tajikistan	12%	18%	14%	Standard
Croatia	33%	18%	25%	Standard
Armenia	20%	18%	20%	Standard
San Marino	35%	18%	0%	Standard
Ukraine	18%	18%	20%	Standard
Singapore	24%	17%	9%	Territorial
Lithuania	32%	17%	21%	Standard
Lebanon	25%	17%	11%	Territorial
Hong Kong	17%	16.5%	0%	Territorial
Romania	10%	16%	21%	Standard
Luxembourg	45.78%	16%	17%	Standard
Cyprus	35%	15%	19%	Standard
Georgia	20%	15%	18%	Standard
Montenegro	15%	15%	21%	Standard
Germany	45%	15%	19%	Standard
Mauritius	20%	15%	15%	Standard
Oman	0%	15%	5%	0-tax haven
Kuwait	0%	15%	0%	0-tax haven
Serbia	10%	15%	20%	Standard
Albania	23%	15%	20%	Standard
Gibraltar	39%	15%	0%	Territorial
Maldives	15%	15%	8%	Standard
Uzbekistan	12%	15%	12%	Standard
Iraq	15%	15%	0%	Standard
Switzerland	45%	14.6%	8.1%	Standard
Ireland	40%	12.5%	23%	Standard
Liechtenstein	22.4%	12.5%	8.1%	Standard
Macau	12%	12%	0%	Standard
Moldova	12%	12%	20%	Standard
Palau	12%	12%	10%	Standard
Andorra	10%	10%	4.5%	Standard
Bulgaria	10%	10%	20%	Standard
Paraguay	10%	10%	10%	Standard
Qatar	0%	10%	0%	0-tax haven
North Macedonia	10%	10%	18%	Standard
Bosnia and Herzegovina	10%	10%	17%	Standard
Kosovo	10%	10%	18%	Standard
Kyrgyzstan	10%	10%	12%	Standard
United Arab Emirates	0%	9%	5%	0-tax haven
Hungary	15%	9%	27%	Standard
Barbados	28.5%	9%	17.5%	Standard
Turkmenistan	10%	8%	15%	Standard
Vatican City	0%	0%	0%	0-tax haven
Bahrain	0%	0%	10%	0-tax haven
Bahamas	0%	0%	10%	0-tax haven
Cayman Islands	0%	0%	0%	0-tax haven
Jersey	20%	0%	5%	Standard
Isle of Man	21%	0%	20%	Standard
Vanuatu	0%	0%	15%	0-tax haven
Bermuda	0%	0%	0%	0-tax haven
British Virgin Islands	0%	0%	0%	0-tax haven
Turks and Caicos	0%	0%	0%	0-tax haven
Guernsey	20%	0%	0%	Standard
Anguilla	0%	0%	13%	0-tax haven

Lowest corporate tax in Europe

Europe stays within easy reach of the EU while still trimming your tax bill, which is why it draws so many nearby movers. 50 of the 197 low-corporate-tax countries on this list are in Europe:

Albania, Andorra, Austria, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Italy, Jersey, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Moldova, Monaco, Montenegro, Netherlands, North Macedonia, Norway, Poland, Portugal, Romania, Russia, San Marino, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, United Kingdom, Vatican City.

Lowest corporate tax in the Caribbean

The Caribbean is home to the classic zero-tax islands where there is no income, corporate or capital gains tax at all, sunshine included. 17 of the 197 low-corporate-tax countries on this list are in the Caribbean:

Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Curaçao, Dominica, Dominican Republic, Grenada, Jamaica, Saint Lucia, St Kitts and Nevis, Trinidad and Tobago, Turks and Caicos.

Lowest corporate tax in the Middle East

The Gulf states pair 0% personal income tax with fast residency, modern cities and direct flights to almost anywhere. 10 of the 197 low-corporate-tax countries on this list are in the Middle East:

Bahrain, Iraq, Israel, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, United Arab Emirates.

Lowest corporate tax in Asia-Pacific

Asia-Pacific blends territorial tax systems, low living costs and some of the fastest-growing economies on earth. 44 of the 197 low-corporate-tax countries on this list are in Asia-Pacific:

Afghanistan, Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Brunei, Cambodia, China, Fiji, Georgia, Hong Kong, India, Indonesia, Iran, Japan, Kazakhstan, Kyrgyzstan, Laos, Macau, Malaysia, Maldives, Mongolia, Myanmar, Nepal, New Zealand, Pakistan, Palau, Papua New Guinea, Philippines, Samoa, Singapore, South Korea, Sri Lanka, Taiwan, Tajikistan, Thailand, Timor-Leste, Tonga, Turkey, Turkmenistan, Uzbekistan, Vanuatu, Vietnam.

Lowest corporate tax in the Americas

The Americas offer territorial regimes and low-cost living within the same time zones as the United States. 24 of the 197 low-corporate-tax countries on this list are in the Americas:

Argentina, Belize, Bolivia, Brazil, Canada, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Guyana, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Puerto Rico, Suriname, United States, Uruguay, Venezuela.

Lowest corporate tax in Africa

A small group of African jurisdictions rounds out the low-tax map, usually through territorial or resource-driven regimes. 52 of the 197 low-corporate-tax countries on this list are in Africa:

Algeria, Angola, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Chad, DR Congo, Djibouti, Egypt, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Gabon, Gambia, Ghana, Guinea, Guinea-Bissau, Ivory Coast, Kenya, Lesotho, Liberia, Libya, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Republic of the Congo, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, South Sudan, Sudan, Tanzania, Togo, Tunisia, Uganda, Zambia, Zimbabwe.

Countries with the lowest corporate tax: frequently asked questions

Which country has the lowest corporate tax?

Setting aside 0% havens, Hungary at 9% is often the lowest headline rate in the EU, with Ireland, Cyprus, Bulgaria and the UAE also low. Effective rates can differ once reliefs are counted.

Why is Ireland's corporate tax so low?

Ireland used a low headline rate for decades to attract multinational headquarters, and it worked, drawing large tech and pharma firms. It has since agreed to the 15% minimum for the biggest groups.

Is a low corporate tax good for small businesses?

It helps, because more profit stays in the company to reinvest or distribute. But small firms also care about payroll taxes, VAT, admin and how owner income is taxed when it comes out.

Where should I incorporate my startup?

It depends on where you and your customers are, the tax on profits and dividends, banking access and substance rules. Low corporate tax is one factor among several, not the whole decision.

Keep exploring

Countries with no corporate tax →Countries with no dividend tax →Countries with territorial tax →Tax haven countries →

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