Where to incorporate.
What it actually takes.

Common-law-influenced incorporation under the Companies Law, Cap. 113, administered by the Department of Registrar of Companies (DRCIP). Popular EU holding and fintech base — competitive tax, IP Box, no withholding on outbound dividends.

Min. capital:

None (commonly €1,000 ≈ $1,160 nominal)

Timeline:

~5–10 working days

Corporate tax:

15% (from 1 January 2026)

Fully digital incorporation via the e-Business Register under the Commercial Code. e-Residency lets founders form and run a company remotely; corporate profits are taxed only on distribution.

Min. capital:

None (OÜ); €25,000 ≈ $29,000 (AS)

Timeline:

Usually within 1 business day (online)

Corporate tax:

22% on distributed profits (22/78); 0% retained

Incorporation under the Code de commerce via INPI's Guichet unique. Large EU market with a strong deep-tech ecosystem (La French Tech) and the Crédit d'Impôt Recherche R&D incentive.

Min. capital:

€1 ≈ $1.16 (SAS/SARL); €37,000 ≈ $42,920 (SA)

Timeline:

A few business days to ~2 weeks (Guichet unique)

Corporate tax:

25%; 15% on first €42,500 ≈ $49,300 for SMEs

Incorporation under the GmbH Act with entries in the Commercial Register (Handelsregister) maintained by local district courts. The largest EU market — well-recognised limited-liability vehicle, deep talent pool, strong industrial and tech ecosystem.

Min. capital:

€25,000 ≈ $29,000 (GmbH); UG from €1 ≈ $1.16

Timeline:

~1–3 weeks (notary + Handelsregister)

Corporate tax:

15% + 5.5% solidarity (15.825%) + trade tax; combined ~30%

Common-law, EU-member incorporation through the Companies Registration Office (CRO) under the Companies Act 2014. 12.5% trading tax rate, English-speaking common law, full EU market access.

Min. capital:

None

Timeline:

Usually 5–10 working days (online via CORE)

Corporate tax:

12.5% trading; 25% non-trading; 15% top-up for groups €750m+

An EEA member in customs and currency union with Switzerland: flat 12.5% corporate tax, AG/GmbH structures under the PGR, and the TVTG “Blockchain Act” for token-economy businesses supervised by the FMA.

Min. capital:

CHF 10,000 ≈ $12,600 (GmbH); CHF 50,000 ≈ $63,000 (AG)

Timeline:

~A few weeks

Corporate tax:

12.5% flat (minimum CHF 1,800 ≈ $2,270)

Digital, EU-passportable incorporation through the Centre of Registers under the Law on Companies. 0% corporate tax for new small companies' first two years and electronic setup in 3–5 business days.

Min. capital:

€1,000 ≈ $1,160 (UAB)

Timeline:

Usually 3–5 business days (electronic)

Corporate tax:

17% (0% new small companies' first 2 years; 7% small companies)

Incorporation under the Law of 10 August 1915 via Luxembourg Business Registers (RCS). Leading EU base for holding, fund, and fintech structures — extensive treaty network, participation exemption, and the EU's lowest VAT rate.

Min. capital:

€12,000 ≈ $13,920 (SARL); €30,000 ≈ $34,800 (SA)

Timeline:

~1–2 weeks (notarial deed + RCS)

Corporate tax:

16% (>€200,000); aggregate ~23.87% in Luxembourg City

English-language incorporation under the Companies Act (Cap. 386) via the Malta Business Registry (MBR). Popular EU base for fintech, gaming, and holding companies thanks to the full-imputation tax-refund system (~5% effective on trading income).

Min. capital:

€1,165 ≈ $1,351

Timeline:

A few business days

Corporate tax:

35% headline; ~5% effective after 6/7 refund

Flex-BV regime under Book 2 of the Dutch Civil Code, with companies registered at the KVK Business Register. Favoured EU holding/HQ base — treaty network, Innovation Box IP regime, no director residency.

Min. capital:

€0.01 ≈ $0.01 (BV); €45,000 ≈ $52,200 (NV)

Timeline:

About 2–4 weeks (notarial deed + KVK)

Corporate tax:

19% up to €200,000 ≈ $232,000; 25.8% above

A British Overseas Territory fintech and digital-asset hub: territorial 15% corporation tax, no VAT, and the world’s first statutory DLT licensing framework supervised by the GFSC.

Min. capital:

None

Timeline:

A few working days

Corporate tax:

15% (territorial; utilities/dominant 20%)

Cantonal Commercial Registers form companies under the Swiss Code of Obligations. Stable base with competitive cantonal tax rates and strong banking; setup involves a notary and a blocked capital account.

Min. capital:

CHF 20,000 ≈ $25,200 (GmbH); CHF 100,000 ≈ $126,000 (AG)

Timeline:

About 2–3 weeks

Corporate tax:

8.5% federal; ~11.9%–21% combined by canton

Centralised, mostly online incorporation under the Companies Act 2006 via Companies House. Private companies have no minimum capital and standard online filings clear within 24 hours.

Min. capital:

None (Ltd); £50,000 ≈ $65,500 (PLC)

Timeline:

Usually within 24 hours (online)

Corporate tax:

25% main rate; 19% small profits rate

Leading US state for company formation under the General Corporation Law and LLC Act. The default home for venture-backed startups — predictable corporate law, the Court of Chancery, no state income tax for out-of-state operations.

Min. capital:

None

Timeline:

Several business days (same-day expedited available)

Corporate tax:

Federal 21% (C-corp); no Delaware tax if not operating in-state

A low-cost, privacy-focused US state for LLCs and DAOs: no state income or franchise tax, members not publicly disclosed, $100 filing fee at the Secretary of State, and a pioneering DAO LLC statute.

Min. capital:

None

Timeline:

Usually 1–2 business days (online)

Corporate tax:

No state tax; federal 21% (C-corp); LLC pass-through

Quick online incorporation under the Companies Ordinance (Cap. 622), with a Business Registration Certificate issued in parallel by the IRD. 100% foreign ownership, territorial tax, and two-tier profits tax from 8.25%.

Min. capital:

None (commonly HK$1 ≈ $0.13 per share)

Timeline:

Usually within 1 business day (online)

Corporate tax:

8.25% on first HK$2m ≈ $256,000; 16.5% above

Fast online incorporation through ACRA's BizFile under the Companies Act 1967. 100% foreign ownership, a flat 17% corporate tax with start-up exemptions, and incorporation typically within a day.

Min. capital:

S$1 ≈ $0.78

Timeline:

Usually a few hours to 1–3 business days

Corporate tax:

17% (flat, one-tier)

All UAE free zones in one page: financial free zones DIFC and ADGM (English common law, financial-services regulators) and 40+ commercial free zones (DMCC, IFZA, Meydan, RAKEZ, SHAMS, etc.). 100% foreign ownership and 0% corporate tax for a Qualifying Free Zone Person on qualifying income.

Min. capital:

None for non-regulated companies (regulated set by DFSA/FSRA)

Timeline:

A few business days (budget commercial zones) to ~2–4 weeks (DIFC/ADGM)

Corporate tax:

9% (0% for Qualifying Free Zone Person on qualifying income)

The world’s first free zone dedicated to digital-asset and Web3 businesses: 100% foreign ownership, 9% federal corporate tax (0% for a Qualifying Free Zone Person), the pioneering DAO Association Regime, and a digital-first ~1-week setup. Licenses non-regulated activity only; regulated VASP activity needs VARA/ADGM/SCA.

Min. capital:

None fixed

Timeline:

~1 week

Corporate tax:

9% (0% for Qualifying Free Zone Person on qualifying income)

Two main incorporation paths: onshore Mainland under the federal Commercial Companies Law (trades UAE-wide, deals with government), and the separate Free Zones route covering DIFC, ADGM, and 40+ commercial zones. 100% foreign ownership for most activities; 9% federal corporate tax (0% Qualifying Free Zone Person in the free-zone path).

Min. capital:

None fixed for a mainland LLC (free-zone minimums vary)

Timeline:

Several days to ~2 weeks (mainland DED); see Free Zones page for DIFC/ADGM/commercial timelines

Corporate tax:

9% above AED 375,000 ≈ US$102,000 (no free-zone 0% on the mainland path)

An Africa- and India-facing international financial centre: the FSC-licensed Global Business Company (GBC) is treaty-eligible and Mauritius tax-resident, with an effective rate of about 3% on qualifying foreign-source income through the 80% partial exemption.

Min. capital:

None identified; service providers may request nominal paid-up capital for a GBC, often denominated in USD

Timeline:

A few days to ~2 weeks (incorporation + FSC licence)

Corporate tax:

15%; ~3% effective on qualifying GBC income (80% exemption)

A leading insurance/reinsurance and digital-asset centre using the exempted company under the Companies Act 1981: tax-neutral 0% for most companies, with a new 15% CIT from 2025 for in-scope MNE groups, and the DABA licensing framework for digital assets.

Min. capital:

None (commonly US$12,000 authorised)

Timeline:

~2–4 weeks (BMA consent + Registrar)

Corporate tax:

0% for most; 15% for MNE groups (€750m+) from 2025

Tax-neutral offshore centre under the BVI Business Companies Act 2004 (amended 2 Jan 2025). Zero direct taxation, formation within 1–3 days, and tightened beneficial-ownership transparency via VIRRGIN.

Min. capital:

None

Timeline:

Usually 1–3 business days

Corporate tax:

None (no income, capital gains, or withholding tax)

Tax-neutral domicile under the Companies Act (As Revised). Leading home for investment funds and a common base for fintech and digital-asset holding structures; no direct taxation, with substance + beneficial-owner regimes aligned to international standards.

Min. capital:

None

Timeline:

3–7 business days (express ~US$988, 1–2 days)

Corporate tax:

None (no income, capital gains, or withholding tax)

Crown Dependency funds, holding, and family-office centre: tax-neutral 0% standard rate (10% certain financial services / 20% utilities), GFSC-supervised finance ecosystem, and same-day incorporation through a regulated CSP.

Min. capital:

None

Timeline:

Within 24 hours (same-day fast-track available)

Corporate tax:

0% standard; 10% certain financial services; 20% utilities/property; 15% large MNE groups

A Crown Dependency and major funds and holding centre: tax-neutral 0% standard rate (10% financial services / 20% utilities), JFSC-supervised, with strong regulation and quick incorporation under the Companies (Jersey) Law 1991.

Min. capital:

None

Timeline:

Usually 1–5 working days

Corporate tax:

0% standard; 10% financial services; 20% utilities/property; 15% large MNE groups

Pacific offshore jurisdiction with a 0% non-resident regime, US/UK-modelled corporate law, no annual accounts filing, and the world’s first sovereign DAO LLC framework. Incorporation via the licensed registered agent (IRI).

Min. capital:

None

Timeline:

Usually 24–48 hours (NRDC)

Corporate tax:

0% for non-resident entities (foreign-source income)

Tax-neutral offshore centre: territorial 0% on foreign-source income for IBCs, a flat ~US$150 annual government licence fee regardless of capital, fast formation through a licensed registered agent, and no public accounts filing.

Min. capital:

None (commonly US$1)

Timeline:

Usually 24–48 hours

Corporate tax:

0% on foreign-source income (territorial)