Country guides.
Fifteen jurisdictions for your company, your residency – or both. Filter, sort, compare, nerd out.
Malta
EU, English, sunshine – and a 5% effective corporate rate for foreign shareholders.
EUEasy residency
Cyprus
15% corporate tax, a generous non-dom regime and an EU address in the sun.
EURemote setupEasy residency
Dubai (UAE)
No personal income tax, 0–9% corporate tax and a residence visa that comes with your company.
0% income taxRemote setupEasy residency
Delaware (USA)
A US LLC you can form from your sofa – tax-transparent for non-resident owners.
0% retainedRemote setup
Estonia
0% tax on retained profits, e-Residency and a company you run from your laptop.
EU0% retainedRemote setup
Liechtenstein
12.5% flat corporate tax, Swiss franc stability and centuries of private-wealth know-how.
Portugal
Quality of life, nomad-friendly visas and a special regime for skilled newcomers.
EUEasy residency
Romania
1% turnover tax for micro-companies, 10% flat income tax and low living costs – inside the EU.
EU
Georgia
1% on turnover for freelancers, 0% on retained profits and a year visa-free for many passports.
0% retainedRemote setupEasy residency
Paraguay
Territorial taxes, 10% rates and one of the easiest residence permits in the Americas.
Easy residency
United Kingdom
The bank-friendly Ltd and the transparent LLP – formed online in a day, trusted almost everywhere.
Remote setup
Switzerland
26 cantons, 26 tax systems – and some of the lowest corporate rates in Western Europe.
Spain
Sun, a digital nomad visa and the Beckham law: 24% flat for six years if you qualify.
EU
Italy
A fixed annual tax on all foreign income, 7% for pensioners in the south – and la dolce vita.
EU
Bulgaria
10% corporate tax, 10% income tax, 5% on dividends – inside the EU, Schengen and, since 2026, the eurozone.
EU
Still not sure?Singapore, Georgia, the UK, Switzerland … our partner network reaches further than our guides.
No country matches all filters. Loosen one – or ask us, we know more places than we’ve written about.
Side by side
The comparison table.
Click a column to sort. Tick up to three countries to compare them in detail.
| Jurisdiction | Personal tax | EU | Remote setup | Compare | ||||
|---|---|---|---|---|---|---|---|---|
| Malta | 35% → 5% | 35% | 0–35% | Easy | yes | – | €€€ | |
| Cyprus fact sheet | 15% | 15% | 0–35% | Easy | yes | yes | €€ | |
| Dubai (UAE) fact sheet | 9% | 9% | 0% | Easy | – | yes | €€ | |
| Delaware (USA) fact sheet | Pass-through | 0% | Owner-level | – | – | yes | € | |
| Estonia fact sheet | 22% | 0% | 22% | Available | yes | yes | € | |
| Liechtenstein fact sheet | 12.5% | 12.5% | up to ~22% | Hard | – | – | €€€ | |
| Portugal fact sheet | 19% | 19% | 13–48% | Easy | yes | – | €€ | |
| Romania fact sheet | 16% | 16% | 10% | Available | yes | – | € | |
| Georgia fact sheet | 15% | 0% | 20% (1% turnover for small business status) | Easy | – | yes | € | |
| Paraguay fact sheet | 10% | 10% | 8–10% | Easy | – | – | € | |
| United Kingdom fact sheet | 25% | 25% | 20–45% | Hard | – | yes | € | |
| Switzerland fact sheet | 12% | 12% | Progressive: up to 11.5% federal plus cantonal and communal tax | Available | – | – | €€€ | |
| Spain fact sheet | 25% | 25% | 19–47%+ (Beckham: 24%) | Available | yes | – | €€ | |
| Italy fact sheet | 27.9% | 27.9% | 23–43% + surcharges | Available | yes | – | €€ | |
| Bulgaria fact sheet | 10% | 10% | 10% | Available | yes | – | € |
Nerdy guide
How to choose the perfect country.
Step 1: Define your priorities.
Low taxes on business income? Low (or no) personal tax? Residency flexibility? Minimal bureaucracy? Access to talent? Your answers narrow the field faster than any ranking.
Step 2: Research countries with low corporate taxes.
At Nerdy.Money, we define low-tax countries as those with tax rates of 15% or lower – or at least legal ways to reduce the effective burden to 15% or lower. Use the table above and sort by corporate tax.
Step 3: Consider your residency options.
Where you live decides how your salary and dividends are taxed. Non-dom regimes (Cyprus, Malta), no personal income tax (UAE) and special regimes for newcomers (Portugal’s IFICI) can make a bigger difference than the corporate rate.
Step 4: Evaluate bureaucracy & ease of doing business.
Estonia and Delaware let you incorporate remotely in days. Malta and Liechtenstein need more paperwork – and pay you back with reputation and treaty access.
Step 5: Read the guides – and the catches.
Every guide lists pros, cons, residency programmes and the official sources behind the numbers. Draft guides are marked as fact sheets until they’ve been fully reviewed.
Step 6: Use our help & start your journey.
Consultations, company setup with trusted partners, and soon the client portal at clients.nerdy.money – where you’ll manage KYC, documents, filings and deadlines in one dashboard.
Frequently asked questions
Which country has the lowest taxes?
How up to date are these numbers?
Can I have my company in one country and live in another?
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