Lowest corporate tax countries
25 countries · 2026
The 25 lowest verified corporate tax rates in the world, ranked lowest to highest, 0% jurisdictions first. Listed here is the combined statutory corporate income tax rate, out of 201 countries with verified data — see the full ranking for the complete list. Where two countries share a displayed rate, they are still ordered by their exact unrounded figures.
| Country | Rate | As of | Source |
|---|---|---|---|
| Bahamas | 0% | 2025 | taxfoundation.org |
| Bahrain | 0% | 2025 | taxfoundation.org |
| Belize | 0% | 2025 | taxfoundation.org |
| Bermuda | 0% | 2025 | taxfoundation.org |
| British Virgin Islands | 0% | 2025 | taxfoundation.org |
| Cayman Islands | 0% | 2025 | taxfoundation.org |
| Guernsey | 0% | 2025 | taxfoundation.org |
| Isle of Man | 0% | 2025 | taxfoundation.org |
| Jersey | 0% | 2025 | taxfoundation.org |
| Vanuatu | 0% | 2025 | taxfoundation.org |
| Turkmenistan | 8% | 2025 | taxfoundation.org |
| Barbados | 9% | 2025 | taxfoundation.org |
| Hungary | 9% | 2025 | taxfoundation.org |
| United Arab Emirates | 9% | 2025 | taxfoundation.org |
| Andorra | 10% | 2025 | taxfoundation.org |
| Bosnia and Herzegovina | 10% | 2025 | taxfoundation.org |
| Bulgaria | 10% | 2025 | taxfoundation.org |
| Kosovo | 10% | 2025 | taxfoundation.org |
| Kyrgyzstan | 10% | 2025 | taxfoundation.org |
| North Macedonia | 10% | 2025 | taxfoundation.org |
| Paraguay | 10% | 2025 | taxfoundation.org |
| Qatar | 10% | 2025 | taxfoundation.org |
| Timor-Leste | 10% | 2025 | taxfoundation.org |
| Macau | 12% | 2025 | taxfoundation.org |
| Moldova | 12% | 2025 | taxfoundation.org |