Lowest Tax Countries for Business in 2026

Corporate tax rates can make or break your business margins. Here are the countries with the lowest corporate tax rates, ranked with setup costs and business environment data.

🇧🇭Bahrainmoderate

0% corporate tax, $225 setup cost

Growth

GDP/cap

$28,780

Score

🇦🇪UAEsafe

9% corporate tax, $6580 setup cost

Growth

3.7%

GDP/cap

$50,000

Score

🇭🇺Hungarymoderate

9% corporate tax, $600 setup cost

Growth

1.5%

GDP/cap

$20,000

Score

🇶🇦Qatarsafe

10% corporate tax, $1255 setup cost

Growth

2.5%

GDP/cap

$83,890

Score

🇧🇬Bulgariamoderate

10% corporate tax, $250 setup cost

Growth

GDP/cap

$15,020

Score

🇲🇪Montenegromoderate

12% corporate tax, $1092 setup cost

Growth

3.2%

GDP/cap

$11,850

Score

🇮🇪Irelandsafe

12.5% corporate tax, $80 setup cost

Growth

2.8%

GDP/cap

$106,210

Score

🇨🇾Cyprusmoderate

12.5% corporate tax, $6080 setup cost

Growth

2.5%

GDP/cap

$35,520

Score

🇨🇭Switzerlandsafe

14.6% corporate tax, $2100 setup cost

Growth

1.8%

GDP/cap

$93,000

Score

🇨🇦Canadasafe

15% corporate tax, $215 setup cost

Growth

1.5%

GDP/cap

$54,000

Score

🇲🇺Mauritiusmoderate

15% corporate tax, $2110 setup cost

Growth

4.5%

GDP/cap

$10,800

Score

🇬🇪Georgiamoderate

15% corporate tax, $80 setup cost

Growth

5.5%

GDP/cap

$7,620

Score

🇴🇲Omanmoderate

15% corporate tax, $3780 setup cost

Growth

2.5%

GDP/cap

$22,580

Score

🇷🇸Serbiamoderate

15% corporate tax, $185 setup cost

Growth

3.5%

GDP/cap

$10,920

Score

🇷🇴Romaniamoderate

16% corporate tax, $260 setup cost

Growth

GDP/cap

$17,500

Score

🇱🇹Lithuaniamoderate

16% corporate tax, $8330 setup cost

Growth

2.5%

GDP/cap

$27,550

Score

🇭🇰Hong Kongmoderate

16.5% corporate tax, $1190 setup cost

Growth

2.8%

GDP/cap

$51,400

Score

🇸🇬Singaporesafe

17% corporate tax, $306 setup cost

Growth

3.5%

GDP/cap

$65,000

Score

🇵🇱Polandmoderate

19% corporate tax, $275 setup cost

Growth

GDP/cap

$19,500

Score

🇰🇭Cambodiacaution

20% corporate tax, $460 setup cost

Growth

5.8%

GDP/cap

$1,900

Score

🇹🇭Thailandmoderate

20% corporate tax, $6185 setup cost

Growth

2.5%

GDP/cap

$7,300

Score

🇻🇳Vietnammoderate

20% corporate tax, $25 setup cost

Growth

6.5%

GDP/cap

$4,300

Score

🇸🇦Saudi Arabiamoderate

20% corporate tax, $1015 setup cost

Growth

3.1%

GDP/cap

$30,000

Score

🇹🇼Taiwansafe

20% corporate tax, $355 setup cost

Growth

3.3%

GDP/cap

$33,000

Score

🇪🇪Estoniasafe

20% corporate tax, $385 setup cost

Growth

2.2%

GDP/cap

$32,150

Score

🇯🇴Jordanmoderate

20% corporate tax, $565 setup cost

Growth

2.5%

GDP/cap

$4,520

Score

🇲🇦Moroccocaution

20% corporate tax, $340 setup cost

Growth

GDP/cap

$3,800

Score

🇫🇮Finlandsafe

20% corporate tax, $300 setup cost

Growth

GDP/cap

$53,980

Score

🇰🇿Kazakhstanmoderate

20% corporate tax, $200 setup cost

Growth

4.5%

GDP/cap

$13,250

Score

🇮🇸Icelandsafe

20% corporate tax, $800 setup cost

Growth

2.5%

GDP/cap

$75,420

Score

🇸🇪Swedensafe

20.6% corporate tax, $330 setup cost

Growth

1.2%

GDP/cap

$56,580

Score

🇺🇸United Statessafe

21% corporate tax, $250 setup cost

Growth

2.5%

GDP/cap

$80,000

Score

🇵🇹Portugalmoderate

21% corporate tax, $430 setup cost

Growth

2.2%

GDP/cap

$27,820

Score

🇨🇿Czech Republicsafe

21% corporate tax, $630 setup cost

Growth

1.8%

GDP/cap

$30,850

Score

🇮🇩Indonesiamoderate

22% corporate tax, $700 setup cost

Growth

GDP/cap

$4,800

Score

🇩🇰Denmarksafe

22% corporate tax, $90 setup cost

Growth

1.5%

GDP/cap

$68,920

Score

🇳🇴Norwaysafe

22% corporate tax, $800 setup cost

Growth

1.2%

GDP/cap

$89,150

Score

🇬🇷Greecemoderate

22% corporate tax, $100 setup cost

Growth

2.2%

GDP/cap

$22,840

Score

🇪🇬Egyptcaution

22.5% corporate tax, $615 setup cost

Growth

3.8%

GDP/cap

$3,600

Score

🇮🇱Israelmoderate

23% corporate tax, $660 setup cost

Growth

GDP/cap

$55,540

Score

🇦🇹Austriasafe

23% corporate tax, $1950 setup cost

Growth

0.8%

GDP/cap

$57,210

Score

🇯🇵Japansafe

23.2% corporate tax, $800 setup cost

Growth

GDP/cap

$34,000

Score

🇲🇾Malaysiamoderate

24% corporate tax, $252 setup cost

Growth

4.7%

GDP/cap

$12,300

Score

🇰🇷South Koreasafe

24% corporate tax, $300 setup cost

Growth

2.2%

GDP/cap

$33,000

Score

🇮🇹Italymoderate

24% corporate tax, $2700 setup cost

Growth

0.8%

GDP/cap

$38,160

Score

🇱🇺Luxembourgsafe

24.94% corporate tax, $2750 setup cost

Growth

1.5%

GDP/cap

$132,370

Score

🇵🇭Philippinesmoderate

25% corporate tax, $540 setup cost

Growth

5.6%

GDP/cap

$3,900

Score

🇬🇧United Kingdomsafe

25% corporate tax, $15 setup cost

Growth

0.5%

GDP/cap

$48,000

Score

🇦🇺Australiasafe

25% corporate tax, $375 setup cost

Growth

GDP/cap

$65,000

Score

🇨🇳Chinamoderate

25% corporate tax, $50 setup cost

Growth

5.2%

GDP/cap

$12,500

Score

🇫🇷Francesafe

25% corporate tax, $770 setup cost

Growth

1.1%

GDP/cap

$44,940

Score

🇪🇸Spainsafe

25% corporate tax, $727 setup cost

Growth

2.5%

GDP/cap

$33,280

Score

🇹🇷Turkeycaution

25% corporate tax, $850 setup cost

Growth

4.5%

GDP/cap

$13,000

Score

🇬🇭Ghanacaution

25% corporate tax, $435 setup cost

Growth

2.8%

GDP/cap

$2,400

Score

🇦🇷Argentinacaution

25% corporate tax, $250 setup cost

GDP/cap

$13,500

Score

🇵🇦Panamamoderate

25% corporate tax, $565 setup cost

Growth

3.5%

GDP/cap

$18,500

Score

🇺🇾Uruguaymoderate

25% corporate tax, $650 setup cost

Growth

GDP/cap

$22,000

Score

🇧🇪Belgiumsafe

25% corporate tax, $2100 setup cost

Growth

1.2%

GDP/cap

$53,680

Score

🇮🇳Indiamoderate

25.17% corporate tax, $140 setup cost

Growth

6.8%

GDP/cap

$2,600

Score

🇳🇱Netherlandssafe

25.8% corporate tax, $1555 setup cost

Growth

1.5%

GDP/cap

$62,450

Score

🇿🇦South Africacaution

27% corporate tax, $281 setup cost

Growth

0.8%

GDP/cap

$6,300

Score

🇨🇱Chilemoderate

27% corporate tax, $100 setup cost

Growth

GDP/cap

$16,800

Score

🇧🇩Bangladeshcaution

27.5% corporate tax, $455 setup cost

Growth

5.8%

GDP/cap

$2,700

Score

🇳🇿New Zealandsafe

28% corporate tax, $107 setup cost

Growth

1.2%

GDP/cap

$48,000

Score

🇵🇰Pakistancaution

29% corporate tax, $32 setup cost

Growth

2.5%

GDP/cap

$1,500

Score

🇵🇪Perucaution

29.5% corporate tax, $315 setup cost

Growth

2.5%

GDP/cap

$7,800

Score

🇩🇪Germanysafe

30% corporate tax, $1125 setup cost

Growth

0.3%

GDP/cap

$52,000

Score

🇲🇽Mexicomoderate

30% corporate tax, $1000 setup cost

Growth

3.2%

GDP/cap

$10,000

Score

🇳🇬Nigeriacaution

30% corporate tax, $315 setup cost

Growth

2.9%

GDP/cap

$2,200

Score

🇰🇪Kenyacaution

30% corporate tax, $128 setup cost

Growth

GDP/cap

$2,100

Score

🇷🇼Rwandamoderate

30% corporate tax, $90 setup cost

Growth

7.5%

GDP/cap

$960

Score

🇱🇰Sri Lankacaution

30% corporate tax, $195 setup cost

Growth

2.5%

GDP/cap

$3,800

Score

🇨🇷Costa Ricamoderate

30% corporate tax, $800 setup cost

Growth

3.8%

GDP/cap

$13,200

Score

🇸🇻El Salvadorcaution

30% corporate tax, $2425 setup cost

Growth

GDP/cap

$5,200

Score

🇧🇷Brazilmoderate

34% corporate tax, $600 setup cost

Growth

2.9%

GDP/cap

$10,100

Score

🇨🇴Colombiamoderate

35% corporate tax, $190 setup cost

Growth

1.5%

GDP/cap

$6,500

Score

Methodology

Countries ranked by standard corporate tax rate (%). Some countries offer reduced rates in special economic zones or for qualifying investments. Refer to individual business guides for zone-specific incentives.

Frequently Asked Questions

Which country has the lowest corporate tax rate?

Bahrain has the lowest corporate tax rate at 0%. Other low-tax options include UAE (9%) and Hungary (9%).

Are low-tax countries good for business?

Low corporate tax is one factor. You should also consider ease of business, political stability, infrastructure, and access to markets. Some low-tax countries have higher hidden costs in permits, labor, or compliance.

What about special economic zones?

Many countries offer 0% or reduced tax rates in SEZs and free trade zones. Our business guides detail zone-specific incentives for each country.

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