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.

JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Abu Dhabi21YesNoUSD 41,000No corporate or personal income taxes. No withholding tax.
Ajman12NoYesUSD 50,0000% Corporate Tax Rate. Tax basis is territorial.
Albania11NoNoEUR 115% Corporate Tax Rate. Tax basis is worldwide.
Algeria11NoYesUSD 1,00026% Corporate Tax Rate. Tax basis is territorial.
Andorra12NoNoEUR 3,00010% Corporate Tax Rate. Tax basis is worldwide.
Angola12NoNoUSD 1,00035% Corporate Tax Rate. Tax basis is worldwide.
Anguilla11YesNoNo minimum Capital Reqmt0% Corporate Tax Rate. Tax basis is territorial.
Antigua & Barbuda11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
Argentina22NoYesUSD 30035% Corporate Tax Rate.
Armenia11NoNoEUR 120% Corporate Tax Rate. Tax basis is worldwide.
Aruba11NoNoNo minimum Capital Reqmt25% Normal Corporate Tax Rate. Various tax exempt regimes are available.
Australia11YesYesAUS 130% Corporate Tax Rate
Austria11NoNoEUR 10,00025% Corporate Tax Rate.Taxation is on a worldwide basis.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Azerbaijan11NoNoUSD 10% Corporate Tax Rate for International Companies.
Bahamas11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate. Tax basis is territorial.
Bahrain22YesNoUSD 2,6600% Corporate Tax Rate. Tax basis is territorial.
Bangladesh22NoNoUSD 135% Corporate Tax Rate. Tax basis is worldwide.
Barbados11NoNoNo minimum Capital Reqmt25% Corporate Tax Rate.Taxation is on a worldwide basis.
Belarus11NoNoEUR 118% Corporate Tax Rate.
Belgium11NoNoEUR 18, 55033% Corporate Tax Rate
Belize11YesNoUSD 10% Corporate Tax Rate. Tax basis is territorial.
Benin11YesYesUSD 130% Corporate Tax Rate
Bermuda12YesYesUSD 10% Corporate Tax Rate. Tax basis is territorial.
Bolivia12NoYesUSD 125% Corporate Tax Rate.Taxation is on a worldwide basis.
Bonaire11NoNoUSD 05% Corporate Tax Rate.
Bosnia- Herzegovina11NoNoUSD 1,15010% Corporate Tax Rate
Brazil11YesYesUSD 134% Corporate Tax Rate
British Virgin Islands11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate. Tax basis is territorial.
Brunei12NoYesUSD 120% Corporate Tax Rate. Tax basis is territorial.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Bulgaria11NoNoEUR 110% Corporate Tax Rate
Burkina Faso11NoNoUSD 2,00027.5% Corporate Tax Rate
Burundi11NoNoUSD 130% Corporate Tax Rate. Tax basis is territorial.
Cambodia11YesNoUSD 1,00020% Corporate Tax Rate
Cameroon11NoYesUSD 1,90033% Corporate Tax Rate. Tax basis is territorial.
Cayman Islands11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate. Tax basis is territorial
Central African Republic11NoNoUSD 180030% Corporate Tax Rate. Tax basis is territorial.
Chad11NoNoUSD 165040% Corporate Tax Rate. Tax basis is territorial.
Chile12NoYesUSD 125% Corporate Tax Rate
China11NoNoUSD 125% Corporate Tax Rate
Colombia12YesYesUSD 134% Corporate Tax Rate
Comoros Island11YesYesUSD 1,76335% Corporate Tax Rate. Tax basis is territorial.
Congo11NoYesUSD 1,10030% Corporate Tax Rate. Tax basis is worldwide.
Cook Islands11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate.
Costa Rica12NoNoUSD 130% Corporate Tax Rate
Croatia11NoYesEUR 2,50020% Corporate Tax Rate. Tax basis is worldwide.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Curacao11YesYesNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
Cyprus11YesNoEUR 112% Corporate Tax Rate. Tax basis is worldwide.
Delaware11YesNoUSD 1Tax transparent. Tax basis is worldwide.
Democratic Republic of Congo11NoNoUSD 130% Corporate Tax Rate
Denmark11NoNoEUR 6,70022% Corporate Tax Rate
Djibouti11NoNoNo minimum Capital Reqmt25% Corporate Tax Rate
Dominica11YesNoUSD 130% Corporate Tax Rate. Tax basis is territorial.
Dominican Republic12NoNoUSD 2,30028% Corporate Tax Rate. Tax basis is territorial.
Egypt12YesYesUSD 122.5% Corporate Tax Rate.
El Salvador12YesYesUSD 130% Corporate Tax Rate. Tax basis is territorial.
Ecuador22NoNoUSD 80025% Corporate Tax Rate. Tax basis is worldwide.
Equatorial Guinea11NoNoUSD 2,00035% Corporate Tax Rate. Tax basis is worldwide.
Estonia11NoNoUSD 2,50020% Corporate Tax Rate. Tax basis is worldwide.
Ethiopia12NoNoUSD 200,00030% Corporate Tax Rate. Tax basis is worldwide.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Eritrea11NoNoUSD 1,50034% Corporate Tax Rate. Tax basis is worldwide.
Finland12NoYesEUR 2,50020% Corporate Tax Rate. Tax basis is worldwide.
France11NoNoEUR 133% Corporate Tax Rate
Gabon11NoNoUSD 1,70030% Corporate Tax Rate
Georgia11NoNoUSD 115% Corporate Tax Rate. Tax basis is worldwide.
Germany11NoNoEUR 25,00015% Corporate Tax Rate
Ghana21YesYesUSD 50,00025% Corporate Tax Rate. Tax basis is worldwide.
Gibraltar11YesNoGBP 10010% Corporate Tax Rate. Tax basis is worldwide.
Greece11NoNoEUR 4,50026% Corporate Tax Rate. Tax basis is worldwide.
Greenland11YesYesEUR 17,00031.8% Corporate Tax Rate
Grenada11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
Guam11YesNoUSD 1,00035% Corporate Tax Rate. Tax basis is worldwide.
Guatemala12NoNoUSD 26025% Corporate Tax Rate. Tax basis is territorial.
Guernsey11YesNoNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
JurisdictionMin. Direc-torsMin. 
Share-
holders
Secre-tary ReqmtResident Director ReqmtMin.
Capital Reqmt
Taxation
Guinea-Bissau11NoNoEUR 1,52525% Corporate Tax Rate. Tax basis is worldwide.
Guyana12YesNoNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
Haiti13NoNoUSD 50030% Corporate Tax Rate. Tax basis is territorial.
Honduras12NoNoUSD 25025% Corporate Tax Rate. Tax basis is worldwide.
Hong Kong11NoNoUSD 10% Corporate Tax Rate for International Companies.
Hungary11NoNoEUR 19% Corporate Tax Rate
Iceland11NoYesEUR 3,50020% Corporate Tax Rate. Tax basis is worldwide.
India22YesNoNo minimum Capital Reqmt30% Corporate Tax Rate
Indonesia12YesNoUSD 200,00025% Corporate Tax Rate
Iraq1No minimum shareholder requirementYesNoUSD 850Corporate Tax Rate Varies Between 20 – 25%
Iran12NoNoEUR 125% Corporate Tax Rate
Ireland11NoNoEUR 1Corporate Tax Rate Varies Between 0 – 25%
Isle of Man11YesNoNo minimum Capital Reqmt0% Corporate Tax Rate. Tax basis is worldwide.
Israel11NoNoNo minimum Capital Reqmt24% Corporate Tax Rate
Italy11NoNoEUR 127.5% Corporate Tax Rate. Tax basis is worldwide.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Ivory Coast11YesNoUSD 2,00025% Corporate Tax Rate
Jamaica11YesNoUSD 133% Corporate Tax Rate. Tax basis is worldwide.
Japan11NoNoUSD 123.9% Corporate Tax Rate
Jebel Ali11NoNoUSD 27,2500 % Corporate Tax Rate
Jersey11YesNoGBP 10% Corporate Tax Rate. Tax basis is worldwide.
Jordan11NoYesUSD 1Corporate Tax Rate Varies Between 14 – 20%
Kazakhstan11NoNoUSD 120% Corporate Tax Rate. Tax basis is worldwide.
Kenya12YesYesUSD 230 % Corporate Tax Rate
Kosovo11NoNoEUR 110% Corporate Tax Rate. Tax basis is worldwide.
Kuwait12YesNoUSD 3,30015% Corporate Tax Rate
Kyrgyzstan11NoNoNo minimum Capital Reqmt10% Corporate Tax Rate. Tax basis is worldwide.
Labuan11YesNoUSD 1USD 6,000 or 3%Corporate Tax Rate. Tax basis is worldwide.
Laos11NoNoUSD 125,00024% Corporate Tax Rate. Tax basis is worldwide.
Latvia11NoNoEUR 2,80015% Corporate Tax Rate. Tax basis is worldwide.
Lebanon12NoNoUSD 3,40015% Corporate Tax Rate
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Lesotho11YesYesNo minimum Capital Reqmt25% Corporate Tax Rate
Liberia11YesNoUSD 10% Corporate Tax Rate. Tax basis is territorial.
Libya11NoYesUSD 740,00020% Corporate Tax Rate. Tax basis is territorial.
Liechtenstein11NoYesEUR 30,00012.5% Corporate Tax Rate. Tax basis is worldwide.
Lithuania11NoNoEUR 2,50015% Corporate Tax Rate. Tax basis is worldwide.
Luxembourg11NoNoEUR 12,40019% Corporate Tax Rate
Macao11NoNoUSD 3,125Corporate Tax Rate Varies Between 0 – 12%
Macedonia31NoNoEUR 5,00010% Corporate Tax Rate. Tax basis is worldwide.
Madagascar11NoNoUSD 120% Corporate Tax Rate. Tax basis is territorial.
Madeira11NoNoEUR 15% Corporate Tax Rate. Tax basis is worldwide.
Malawi11NoYesNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
Malaysia12YesYesUSD 1Corporate Tax Rate Varies Between 0 – 24%
Maldives22NoNoUSD 1305% Corporate Tax Rate
Mali11NoNoUSD 1,70030% Corporate Tax Rate. Tax basis is worldwide.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Malta12YesNoEUR 1,16035% Corporate Tax Rate. Tax basis is worldwide.
Marshall Islands11YesNoNo minimum Capital Reqmt0% Corporate Tax Rate. Tax basis is territorial.
Massachusetts11YesNoUSD 135% Corporate Tax Rate. Tax basis is worldwide.
Mauritania11NoNoUSD 3,50025% Corporate Tax Rate. Tax basis is territorial.
Mauritius11NoNoUSD 10% Corporate Tax Rate
Mexico12YesYesUSD 20030% Corporate Tax Rate
Micronesia33NoNoNo minimum Capital Reqmt0% Corporate Tax Rate
Moldova11NoNoEUR 30012% Corporate Tax Rate. Tax basis is worldwide.
Monaco22NoNoEUR 150,000Corporate Tax Rate Varies Between 0 – 33%
Mongolia11NoNoUSD 100,000Corporate Tax Rate Varies Between 10 –25%
Montenegro11NoNoEUR 19% Corporate Tax Rate. Tax basis is worldwide.
Montserrat11NoNoUSD 10,0000% Corporate Tax Rate for International Companies.
Morocco12NoNoUSD 1,00030% Corporate Tax Rate. Tax basis is territorial.
Mozambique12NoNoUSD 132% Corporate Tax Rate. Tax basis is worldwide.
Myanmar22NoNoUSD 50,00025% Corporate Tax Rate
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Namibia11NoNoUSD 133% Corporate Tax Rate. Tax basis is territorial.
Nauru11YesYesNo minimum Capital Reqmt0% Corporate Tax Rate for International and Exempt Companies.
Nepal11NoNoUSD 125% Corporate Tax Rate. Tax basis is worldwide.
Netherlands11NoNoEUR 1Corporate Tax Rate Varies Between 20 –25%
Nevada11YesNoNo minimum Capital Reqmt35% Corporate Tax Rate. Tax basis is worldwide.
Nevis11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
New Zealand11NoYesUSD 128% Corporate Tax Rate
Nicaragua12NoNoUSD 130 % Corporate Tax Rate
Niger11NoNoUSD 2,00030% Corporate Tax Rate. Tax basis is territorial.
Nigeria12YesNoUSD 60,00030% Corporate Tax Rate. Tax basis is worldwide.
Niue11YesNoUSD 10,0000% Corporate Tax Rate for International Companies.
Norway21NoYesEUR 3,00027% Corporate Tax Rate. Tax basis is worldwide.
Oman12NoNoUSD 52,00015% Corporate Tax Rate
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Pakistan22NoNoUSD 1,00033% Corporate Tax Rate. Tax basis is worldwide.
Palestinian Territory22NoNoNo minimum Capital Reqmt16.2% Corporate Tax Rate
Panama31NoNoUSD 125% Corporate Tax Rate. Tax basis is territorial.
Papua New Guinea11NoNoNo minimum Capital Reqmt48% Corporate Tax Rate. Tax basis is worldwide.
Paraguay12NoYesNo minimum Capital Reqmt10% Corporate Tax Rate. Tax basis is territorial.
Peru12NoNoUSD 129.5% Corporate Tax Rate
Philippines55NoNoUSD 200,000Corporate Tax Rate Varies Between 0 – 30%
Poland11NoNoEUR 1,20019% Corporate Tax Rate. Tax basis is worldwide
Portugal11NoNoEUR 121% Corporate Tax Rate. Tax basis is worldwide.
Puerto Rico11YesNoNo minimum Capital Reqmt20% Corporate Tax Rate
Qatar12YesNoUSD 55, 00010% Corporate Tax Rate. Tax basis is territorial.
Ras Al Khaimah11NoNoUSD 40,8500% Corporate Tax Rate. Tax basis is territorial
Rwanda11NoNoUSD 85030% Corporate Tax Rate. Tax basis is territorial.
Romania11NoNoEUR 5016% Corporate Tax Rate. Tax basis is territorial.
Russia11NoYesUSD 13020% Corporate Tax Rate
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Samoa11YesNoUSD 1,0000 % Corporate Tax Rate
San Marino11NoNoEUR 12,75017% Corporates Tax Rate. Tax basis is territorial.
Saudi Arabia12YesYesUSD 26,66520% Corporate Tax Rate. Tax basis is territorial.
Senegal11NoNoUSD 2,00030 % Corporate Tax Rate. Tax basis is worldwide.
Serbia11YesNoEUR 115% Corporate Tax Rate. Tax basis is worldwide.
Seychelles11YesNoUSD 10% Corporate Tax Rate. Tax basis is territorial
Sharjah11NoNoUSD 41,0000% Corporate Tax Rate. Tax basis is territorial
Sierra Leone11NoNoUSD 130% Corporate Tax Rate. Tax basis is worldwide.
Singapore11NoYesUSD 117% Corporates Tax Rate
Slovakia11NoNoEUR 5,00022% Corporate Tax Rate
Slovenia11NoNoEUR 7,50017% Corporates Tax Rate. Tax basis is worldwide.
South Africa11NoNoUSD 128% Corporate Tax Rate
South Korea11NoNoUSD 120% Corporate Tax Rate
South Sudan11NoNoUSD 100,000Corporate Tax Rate Varies Between 10 –20%
Spain11NoNoEUR 3,00025% Corporate Tax Rate. Tax basis is worldwide.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. 
Capital Reqmt
Taxation
St. Lucia22YesNoNo minimum Capital Reqmt0 % Corporate Tax Rate
St. Maarten11YesNoNo minimum Capital Reqmt0% Corporate Tax Rate for International Companies.
St. Vincent11YesNoNo minimum Capital Reqmt0% Corporate Tax Rate for the first 25 years.
Sri Lanka11YesNoNo minimum Capital Reqmt28% Corporate Tax Rate. Tax basis is worldwide.
Suriname11YesNoUSD 13436% Corporate Tax Rate. Tax basis is worldwide.
Swaziland22NoNoUSD 1,00027.5% Corporate Tax Rate. Tax basis is territorial.
Sweden21NoYesEUR 5,62022% Corporate Tax Rate. Tax basis is worldwide.
Switzerland11NoYesCHF20,000.0012.5% Corporate Tax Rate. Tax basis is worldwide.
Syria11NoNoUSD 2,000Corporate Tax Rate Varies Between 10 –28%
Taiwan11NoNoUSD 3,30017% Corporates Tax Rate
Tajikistan11NoNoUSD 10515% Corporate Tax Rate. Tax basis is worldwide.
Tanzania22YesNoUSD 130 % Corporate Tax Rate. Tax basis is worldwide.
Thailand11NoNoUSD 60,00020% Corporate Tax Rate
The Gambia11NoNoUSD 10,0000 % Corporate Tax Rate
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Togo11NoNoUSD 1,80029.5% Corporate Tax Rate. Tax basis is territorial.
Tunisia12YesYesUSD 50025% Corporate Tax Rate. Tax basis is territorial.
Turkey11NoNoEUR 3,30020% Corporate Tax Rate. Tax basis is worldwide.
Turkmenistan12NoNoUSD 10,000Corporate Tax Rate Varies Between 8 – 20%
Turks and Caicos11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate for International and Exempt Companies.
Tuvalu11NoNoNo minimum Capital Reqmt0 % Corporate Tax Rate
Uganda12YesNoNo minimum Capital Reqmt30 % Corporate Tax Rate. Tax basis is worldwide.
Ukraine11NoYesUSD 118% Corporate Tax Rate.
United Arab Emirates12YesYesUSD 50,0000 % Corporate Tax Rate
United Kingdom11NoNoGBP 119% Corporate Tax Rate
Uruguay12NoNoUSD 125% Corporate Tax Rate. Tax basis is territorial.
USA11NoNoUSD 10 % Corporate Tax Rate
US Virgin Islands11NoNoUSD 1,0000 % Corporate Tax Rate
Uzbekistan11NoNoUSD 3709% Corporate Tax Rate. Tax basis is worldwide.
Vanuatu11NoNoNo minimum Capital Reqmt0% Corporate Tax Rate for 20 years
Vietnam11NoYesUSD 50,00020% Corporate Tax Rate. Tax basis is territorial.
JurisdictionMin. Direc-torsMin. Share-
holders
Secre-tary ReqmtResident Director ReqmtMin. Capital ReqmtTaxation
Yemen11NoNoUSD 5,00020% Corporate Tax Rate. Tax basis is worldwide.
Zambia22NoYesUSD 1,00035% Corporate Tax Rate. Tax basis is worldwide.
Zimbabwe11NoYesNo minimum Capital Reqmt25% Corporate Tax Rate. Tax basis is worldwide.