Offshore Company Jurisdiction Comparison Chart for LLCs
Limited liability companies are popular legal vehicles for holding assets. The following is a comprehensive offshore company jurisdiction comparison chart among countries that offer limited liability companies (LLCs). If you have questions about which jurisdiction is right for you, call the telephone number above or complete the inquiry form found on this page. Copyright 2018 General Corporate Services, Inc. All Rights Reserved.
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Abu Dhabi | 2 | 1 | Yes | No | USD 41,000 | No corporate or personal income taxes. No withholding tax. |
| Ajman | 1 | 2 | No | Yes | USD 50,000 | 0% Corporate Tax Rate. Tax basis is territorial. |
| Albania | 1 | 1 | No | No | EUR 1 | 15% Corporate Tax Rate. Tax basis is worldwide. |
| Algeria | 1 | 1 | No | Yes | USD 1,000 | 26% Corporate Tax Rate. Tax basis is territorial. |
| Andorra | 1 | 2 | No | No | EUR 3,000 | 10% Corporate Tax Rate. Tax basis is worldwide. |
| Angola | 1 | 2 | No | No | USD 1,000 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Anguilla | 1 | 1 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. Tax basis is territorial. |
| Antigua & Barbuda | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| Argentina | 2 | 2 | No | Yes | USD 300 | 35% Corporate Tax Rate. |
| Armenia | 1 | 1 | No | No | EUR 1 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| Aruba | 1 | 1 | No | No | No minimum Capital Reqmt | 25% Normal Corporate Tax Rate. Various tax exempt regimes are available. |
| Australia | 1 | 1 | Yes | Yes | AUS 1 | 30% Corporate Tax Rate |
| Austria | 1 | 1 | No | No | EUR 10,000 | 25% Corporate Tax Rate.
Taxation is on a worldwide basis. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Azerbaijan | 1 | 1 | No | No | USD 1 | 0% Corporate Tax Rate for International Companies. |
| Bahamas | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. Tax basis is territorial. |
| Bahrain | 2 | 2 | Yes | No | USD 2,660 | 0% Corporate Tax Rate. Tax basis is territorial. |
| Bangladesh | 2 | 2 | No | No | USD 1 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Barbados | 1 | 1 | No | No | No minimum Capital Reqmt | 25% Corporate Tax Rate.
Taxation is on a worldwide basis. |
| Belarus | 1 | 1 | No | No | EUR 1 | 18% Corporate Tax Rate. |
| Belgium | 1 | 1 | No | No | EUR 18, 550 | 33% Corporate Tax Rate |
| Belize | 1 | 1 | Yes | No | USD 1 | 0% Corporate Tax Rate. Tax basis is territorial. |
| Benin | 1 | 1 | Yes | Yes | USD 1 | 30% Corporate Tax Rate |
| Bermuda | 1 | 2 | Yes | Yes | USD 1 | 0% Corporate Tax Rate. Tax basis is territorial. |
| Bolivia | 1 | 2 | No | Yes | USD 1 | 25% Corporate Tax Rate.
Taxation is on a worldwide basis. |
| Bonaire | 1 | 1 | No | No | USD 0 | 5% Corporate Tax Rate. |
| Bosnia- Herzegovina | 1 | 1 | No | No | USD 1,150 | 10% Corporate Tax Rate |
| Brazil | 1 | 1 | Yes | Yes | USD 1 | 34% Corporate Tax Rate |
| British Virgin Islands | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. Tax basis is territorial. |
| Brunei | 1 | 2 | No | Yes | USD 1 | 20% Corporate Tax Rate. Tax basis is territorial. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Bulgaria | 1 | 1 | No | No | EUR 1 | 10% Corporate Tax Rate |
| Burkina Faso | 1 | 1 | No | No | USD 2,000 | 27.5% Corporate Tax Rate |
| Burundi | 1 | 1 | No | No | USD 1 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Cambodia | 1 | 1 | Yes | No | USD 1,000 | 20% Corporate Tax Rate |
| Cameroon | 1 | 1 | No | Yes | USD 1,900 | 33% Corporate Tax Rate. Tax basis is territorial. |
| Cayman Islands | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. Tax basis is territorial |
| Central African Republic | 1 | 1 | No | No | USD 1800 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Chad | 1 | 1 | No | No | USD 1650 | 40% Corporate Tax Rate. Tax basis is territorial. |
| Chile | 1 | 2 | No | Yes | USD 1 | 25% Corporate Tax Rate |
| China | 1 | 1 | No | No | USD 1 | 25% Corporate Tax Rate |
| Colombia | 1 | 2 | Yes | Yes | USD 1 | 34% Corporate Tax Rate |
| Comoros Island | 1 | 1 | Yes | Yes | USD 1,763 | 35% Corporate Tax Rate. Tax basis is territorial. |
| Congo | 1 | 1 | No | Yes | USD 1,100 | 30% Corporate Tax Rate. Tax basis is worldwide. |
| Cook Islands | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. |
| Costa Rica | 1 | 2 | No | No | USD 1 | 30% Corporate Tax Rate |
| Croatia | 1 | 1 | No | Yes | EUR 2,500 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Curacao | 1 | 1 | Yes | Yes | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| Cyprus | 1 | 1 | Yes | No | EUR 1 | 12% Corporate Tax Rate. Tax basis is worldwide. |
| Delaware | 1 | 1 | Yes | No | USD 1 | Tax transparent. Tax basis is worldwide. |
| Democratic Republic of Congo | 1 | 1 | No | No | USD 1 | 30% Corporate Tax Rate |
| Denmark | 1 | 1 | No | No | EUR 6,700 | 22% Corporate Tax Rate |
| Djibouti | 1 | 1 | No | No | No minimum Capital Reqmt | 25% Corporate Tax Rate |
| Dominica | 1 | 1 | Yes | No | USD 1 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Dominican Republic | 1 | 2 | No | No | USD 2,300 | 28% Corporate Tax Rate. Tax basis is territorial. |
| Egypt | 1 | 2 | Yes | Yes | USD 1 | 22.5% Corporate Tax Rate. |
| El Salvador | 1 | 2 | Yes | Yes | USD 1 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Ecuador | 2 | 2 | No | No | USD 800 | 25% Corporate Tax Rate. Tax basis is worldwide. |
| Equatorial Guinea | 1 | 1 | No | No | USD 2,000 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Estonia | 1 | 1 | No | No | USD 2,500 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| Ethiopia | 1 | 2 | No | No | USD 200,000 | 30% Corporate Tax Rate. Tax basis is worldwide. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Eritrea | 1 | 1 | No | No | USD 1,500 | 34% Corporate Tax Rate. Tax basis is worldwide. |
| Finland | 1 | 2 | No | Yes | EUR 2,500 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| France | 1 | 1 | No | No | EUR 1 | 33% Corporate Tax Rate |
| Gabon | 1 | 1 | No | No | USD 1,700 | 30% Corporate Tax Rate |
| Georgia | 1 | 1 | No | No | USD 1 | 15% Corporate Tax Rate. Tax basis is worldwide. |
| Germany | 1 | 1 | No | No | EUR 25,000 | 15% Corporate Tax Rate |
| Ghana | 2 | 1 | Yes | Yes | USD 50,000 | 25% Corporate Tax Rate. Tax basis is worldwide. |
| Gibraltar | 1 | 1 | Yes | No | GBP 100 | 10% Corporate Tax Rate. Tax basis is worldwide. |
| Greece | 1 | 1 | No | No | EUR 4,500 | 26% Corporate Tax Rate. Tax basis is worldwide. |
| Greenland | 1 | 1 | Yes | Yes | EUR 17,000 | 31.8% Corporate Tax Rate |
| Grenada | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| Guam | 1 | 1 | Yes | No | USD 1,000 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Guatemala | 1 | 2 | No | No | USD 260 | 25% Corporate Tax Rate. Tax basis is territorial. |
| Guernsey | 1 | 1 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt |
Taxation |
| Guinea-Bissau | 1 | 1 | No | No | EUR 1,525 | 25% Corporate Tax Rate. Tax basis is worldwide. |
| Guyana | 1 | 2 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| Haiti | 1 | 3 | No | No | USD 500 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Honduras | 1 | 2 | No | No | USD 250 | 25% Corporate Tax Rate. Tax basis is worldwide. |
| Hong Kong | 1 | 1 | No | No | USD 1 | 0% Corporate Tax Rate for International Companies. |
| Hungary | 1 | 1 | No | No | EUR 1 | 9% Corporate Tax Rate |
| Iceland | 1 | 1 | No | Yes | EUR 3,500 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| India | 2 | 2 | Yes | No | No minimum Capital Reqmt | 30% Corporate Tax Rate |
| Indonesia | 1 | 2 | Yes | No | USD 200,000 | 25% Corporate Tax Rate |
| Iraq | 1 | No minimum shareholder requirement | Yes | No | USD 850 | Corporate Tax Rate Varies Between 20 – 25% |
| Iran | 1 | 2 | No | No | EUR 1 | 25% Corporate Tax Rate |
| Ireland | 1 | 1 | No | No | EUR 1 | Corporate Tax Rate Varies Between 0 – 25% |
| Isle of Man | 1 | 1 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. Tax basis is worldwide. |
| Israel | 1 | 1 | No | No | No minimum Capital Reqmt | 24% Corporate Tax Rate |
| Italy | 1 | 1 | No | No | EUR 1 | 27.5% Corporate Tax Rate. Tax basis is worldwide. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Ivory Coast | 1 | 1 | Yes | No | USD 2,000 | 25% Corporate Tax Rate |
| Jamaica | 1 | 1 | Yes | No | USD 1 | 33% Corporate Tax Rate. Tax basis is worldwide. |
| Japan | 1 | 1 | No | No | USD 1 | 23.9% Corporate Tax Rate |
| Jebel Ali | 1 | 1 | No | No | USD 27,250 | 0 % Corporate Tax Rate |
| Jersey | 1 | 1 | Yes | No | GBP 1 | 0% Corporate Tax Rate. Tax basis is worldwide. |
| Jordan | 1 | 1 | No | Yes | USD 1 | Corporate Tax Rate Varies Between 14 – 20% |
| Kazakhstan | 1 | 1 | No | No | USD 1 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| Kenya | 1 | 2 | Yes | Yes | USD 2 | 30 % Corporate Tax Rate |
| Kosovo | 1 | 1 | No | No | EUR 1 | 10% Corporate Tax Rate. Tax basis is worldwide. |
| Kuwait | 1 | 2 | Yes | No | USD 3,300 | 15% Corporate Tax Rate |
| Kyrgyzstan | 1 | 1 | No | No | No minimum Capital Reqmt | 10% Corporate Tax Rate. Tax basis is worldwide. |
| Labuan | 1 | 1 | Yes | No | USD 1 | USD 6,000 or 3%
Corporate Tax Rate. Tax basis is worldwide. |
| Laos | 1 | 1 | No | No | USD 125,000 | 24% Corporate Tax Rate. Tax basis is worldwide. |
| Latvia | 1 | 1 | No | No | EUR 2,800 | 15% Corporate Tax Rate. Tax basis is worldwide. |
| Lebanon | 1 | 2 | No | No | USD 3,400 | 15% Corporate Tax Rate |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Lesotho | 1 | 1 | Yes | Yes | No minimum Capital Reqmt | 25% Corporate Tax Rate |
| Liberia | 1 | 1 | Yes | No | USD 1 | 0% Corporate Tax Rate. Tax basis is territorial. |
| Libya | 1 | 1 | No | Yes | USD 740,000 | 20% Corporate Tax Rate. Tax basis is territorial. |
| Liechtenstein | 1 | 1 | No | Yes | EUR 30,000 | 12.5% Corporate Tax Rate. Tax basis is worldwide. |
| Lithuania | 1 | 1 | No | No | EUR 2,500 | 15% Corporate Tax Rate. Tax basis is worldwide. |
| Luxembourg | 1 | 1 | No | No | EUR 12,400 | 19% Corporate Tax Rate |
| Macao | 1 | 1 | No | No | USD 3,125 | Corporate Tax Rate Varies Between 0 – 12% |
| Macedonia | 3 | 1 | No | No | EUR 5,000 | 10% Corporate Tax Rate. Tax basis is worldwide. |
| Madagascar | 1 | 1 | No | No | USD 1 | 20% Corporate Tax Rate. Tax basis is territorial. |
| Madeira | 1 | 1 | No | No | EUR 1 | 5% Corporate Tax Rate. Tax basis is worldwide. |
| Malawi | 1 | 1 | No | Yes | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| Malaysia | 1 | 2 | Yes | Yes | USD 1 | Corporate Tax Rate Varies Between 0 – 24% |
| Maldives | 2 | 2 | No | No | USD 130 | 5% Corporate Tax Rate |
| Mali | 1 | 1 | No | No | USD 1,700 | 30% Corporate Tax Rate. Tax basis is worldwide. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Malta | 1 | 2 | Yes | No | EUR 1,160 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Marshall Islands | 1 | 1 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate. Tax basis is territorial. |
| Massachusetts | 1 | 1 | Yes | No | USD 1 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Mauritania | 1 | 1 | No | No | USD 3,500 | 25% Corporate Tax Rate. Tax basis is territorial. |
| Mauritius | 1 | 1 | No | No | USD 1 | 0% Corporate Tax Rate |
| Mexico | 1 | 2 | Yes | Yes | USD 200 | 30% Corporate Tax Rate |
| Micronesia | 3 | 3 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate |
| Moldova | 1 | 1 | No | No | EUR 300 | 12% Corporate Tax Rate. Tax basis is worldwide. |
| Monaco | 2 | 2 | No | No | EUR 150,000 | Corporate Tax Rate Varies Between 0 – 33% |
| Mongolia | 1 | 1 | No | No | USD 100,000 | Corporate Tax Rate Varies Between 10 –
25% |
| Montenegro | 1 | 1 | No | No | EUR 1 | 9% Corporate Tax Rate. Tax basis is worldwide. |
| Montserrat | 1 | 1 | No | No | USD 10,000 | 0% Corporate Tax Rate for International Companies. |
| Morocco | 1 | 2 | No | No | USD 1,000 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Mozambique | 1 | 2 | No | No | USD 1 | 32% Corporate Tax Rate. Tax basis is worldwide. |
| Myanmar | 2 | 2 | No | No | USD 50,000 | 25% Corporate Tax Rate |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Namibia | 1 | 1 | No | No | USD 1 | 33% Corporate Tax Rate. Tax basis is territorial. |
| Nauru | 1 | 1 | Yes | Yes | No minimum Capital Reqmt | 0% Corporate Tax Rate for International and Exempt Companies. |
| Nepal | 1 | 1 | No | No | USD 1 | 25% Corporate Tax Rate. Tax basis is worldwide. |
| Netherlands | 1 | 1 | No | No | EUR 1 | Corporate Tax Rate Varies Between 20 –
25% |
| Nevada | 1 | 1 | Yes | No | No minimum Capital Reqmt | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Nevis | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| New Zealand | 1 | 1 | No | Yes | USD 1 | 28% Corporate Tax Rate |
| Nicaragua | 1 | 2 | No | No | USD 1 | 30 % Corporate Tax Rate |
| Niger | 1 | 1 | No | No | USD 2,000 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Nigeria | 1 | 2 | Yes | No | USD 60,000 | 30% Corporate Tax Rate. Tax basis is worldwide. |
| Niue | 1 | 1 | Yes | No | USD 10,000 | 0% Corporate Tax Rate for International Companies. |
| Norway | 2 | 1 | No | Yes | EUR 3,000 | 27% Corporate Tax Rate. Tax basis is worldwide. |
| Oman | 1 | 2 | No | No | USD 52,000 | 15% Corporate Tax Rate |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Pakistan | 2 | 2 | No | No | USD 1,000 | 33% Corporate Tax Rate. Tax basis is worldwide. |
| Palestinian Territory | 2 | 2 | No | No | No minimum Capital Reqmt | 16.2% Corporate Tax Rate |
| Panama | 3 | 1 | No | No | USD 1 | 25% Corporate Tax Rate. Tax basis is territorial. |
| Papua New Guinea | 1 | 1 | No | No | No minimum Capital Reqmt | 48% Corporate Tax Rate. Tax basis is worldwide. |
| Paraguay | 1 | 2 | No | Yes | No minimum Capital Reqmt | 10% Corporate Tax Rate. Tax basis is territorial. |
| Peru | 1 | 2 | No | No | USD 1 | 29.5% Corporate Tax Rate |
| Philippines | 5 | 5 | No | No | USD 200,000 | Corporate Tax Rate Varies Between 0 – 30% |
| Poland | 1 | 1 | No | No | EUR 1,200 | 19% Corporate Tax Rate. Tax basis is worldwide |
| Portugal | 1 | 1 | No | No | EUR 1 | 21% Corporate Tax Rate. Tax basis is worldwide. |
| Puerto Rico | 1 | 1 | Yes | No | No minimum Capital Reqmt | 20% Corporate Tax Rate |
| Qatar | 1 | 2 | Yes | No | USD 55, 000 | 10% Corporate Tax Rate. Tax basis is territorial. |
| Ras Al Khaimah | 1 | 1 | No | No | USD 40,850 | 0% Corporate Tax Rate. Tax basis is territorial |
| Rwanda | 1 | 1 | No | No | USD 850 | 30% Corporate Tax Rate. Tax basis is territorial. |
| Romania | 1 | 1 | No | No | EUR 50 | 16% Corporate Tax Rate. Tax basis is territorial. |
| Russia | 1 | 1 | No | Yes | USD 130 | 20% Corporate Tax Rate |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Samoa | 1 | 1 | Yes | No | USD 1,000 | 0 % Corporate Tax Rate |
| San Marino | 1 | 1 | No | No | EUR 12,750 | 17% Corporates Tax Rate. Tax basis is territorial. |
| Saudi Arabia | 1 | 2 | Yes | Yes | USD 26,665 | 20% Corporate Tax Rate. Tax basis is territorial. |
| Senegal | 1 | 1 | No | No | USD 2,000 | 30 % Corporate Tax Rate. Tax basis is worldwide. |
| Serbia | 1 | 1 | Yes | No | EUR 1 | 15% Corporate Tax Rate. Tax basis is worldwide. |
| Seychelles | 1 | 1 | Yes | No | USD 1 | 0% Corporate Tax Rate. Tax basis is territorial |
| Sharjah | 1 | 1 | No | No | USD 41,000 | 0% Corporate Tax Rate. Tax basis is territorial |
| Sierra Leone | 1 | 1 | No | No | USD 1 | 30% Corporate Tax Rate. Tax basis is worldwide. |
| Singapore | 1 | 1 | No | Yes | USD 1 | 17% Corporates Tax Rate |
| Slovakia | 1 | 1 | No | No | EUR 5,000 | 22% Corporate Tax Rate |
| Slovenia | 1 | 1 | No | No | EUR 7,500 | 17% Corporates Tax Rate. Tax basis is worldwide. |
| South Africa | 1 | 1 | No | No | USD 1 | 28% Corporate Tax Rate |
| South Korea | 1 | 1 | No | No | USD 1 | 20% Corporate Tax Rate |
| South Sudan | 1 | 1 | No | No | USD 100,000 | Corporate Tax Rate Varies Between 10 –
20% |
| Spain | 1 | 1 | No | No | EUR 3,000 | 25% Corporate Tax Rate. Tax basis is worldwide. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt |
Taxation |
| St. Lucia | 2 | 2 | Yes | No | No minimum Capital Reqmt | 0 % Corporate Tax Rate |
| St. Maarten | 1 | 1 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International Companies. |
| St. Vincent | 1 | 1 | Yes | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for the first 25 years. |
| Sri Lanka | 1 | 1 | Yes | No | No minimum Capital Reqmt | 28% Corporate Tax Rate. Tax basis is worldwide. |
| Suriname | 1 | 1 | Yes | No | USD 134 | 36% Corporate Tax Rate. Tax basis is worldwide. |
| Swaziland | 2 | 2 | No | No | USD 1,000 | 27.5% Corporate Tax Rate. Tax basis is territorial. |
| Sweden | 2 | 1 | No | Yes | EUR 5,620 | 22% Corporate Tax Rate. Tax basis is worldwide. |
| Switzerland | 1 | 1 | No | Yes | CHF20,000.00 | 12.5% Corporate Tax Rate. Tax basis is worldwide. |
| Syria | 1 | 1 | No | No | USD 2,000 | Corporate Tax Rate Varies Between 10 –
28% |
| Taiwan | 1 | 1 | No | No | USD 3,300 | 17% Corporates Tax Rate |
| Tajikistan | 1 | 1 | No | No | USD 105 | 15% Corporate Tax Rate. Tax basis is worldwide. |
| Tanzania | 2 | 2 | Yes | No | USD 1 | 30 % Corporate Tax Rate. Tax basis is worldwide. |
| Thailand | 1 | 1 | No | No | USD 60,000 | 20% Corporate Tax Rate |
| The Gambia | 1 | 1 | No | No | USD 10,000 | 0 % Corporate Tax Rate |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Togo | 1 | 1 | No | No | USD 1,800 | 29.5% Corporate Tax Rate. Tax basis is territorial. |
| Tunisia | 1 | 2 | Yes | Yes | USD 500 | 25% Corporate Tax Rate. Tax basis is territorial. |
| Turkey | 1 | 1 | No | No | EUR 3,300 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| Turkmenistan | 1 | 2 | No | No | USD 10,000 | Corporate Tax Rate Varies Between 8 – 20% |
| Turks and Caicos | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for International and Exempt Companies. |
| Tuvalu | 1 | 1 | No | No | No minimum Capital Reqmt | 0 % Corporate Tax Rate |
| Uganda | 1 | 2 | Yes | No | No minimum Capital Reqmt | 30 % Corporate Tax Rate. Tax basis is worldwide. |
| Ukraine | 1 | 1 | No | Yes | USD 1 | 18% Corporate Tax Rate. |
| United Arab Emirates | 1 | 2 | Yes | Yes | USD 50,000 | 0 % Corporate Tax Rate |
| United Kingdom | 1 | 1 | No | No | GBP 1 | 19% Corporate Tax Rate |
| Uruguay | 1 | 2 | No | No | USD 1 | 25% Corporate Tax Rate. Tax basis is territorial. |
| USA | 1 | 1 | No | No | USD 1 | 0 % Corporate Tax Rate |
| US Virgin Islands | 1 | 1 | No | No | USD 1,000 | 0 % Corporate Tax Rate |
| Uzbekistan | 1 | 1 | No | No | USD 370 | 9% Corporate Tax Rate. Tax basis is worldwide. |
| Vanuatu | 1 | 1 | No | No | No minimum Capital Reqmt | 0% Corporate Tax Rate for 20 years |
| Vietnam | 1 | 1 | No | Yes | USD 50,000 | 20% Corporate Tax Rate. Tax basis is territorial. |
| Jurisdiction | Min. Direc-tors | Min. Share- holders |
Secre-tary Reqmt | Resident Director Reqmt | Min. Capital Reqmt | Taxation |
| Yemen | 1 | 1 | No | No | USD 5,000 | 20% Corporate Tax Rate. Tax basis is worldwide. |
| Zambia | 2 | 2 | No | Yes | USD 1,000 | 35% Corporate Tax Rate. Tax basis is worldwide. |
| Zimbabwe | 1 | 1 | No | Yes | No minimum Capital Reqmt | 25% Corporate Tax Rate. Tax basis is worldwide. |
