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Offshore Company Jurisdiction Comparison Chart for LLCs

offshore company comparison

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. Copyright 2018 General Corporate Services, Inc. All Rights Reserved.

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Abu Dhabi 2 1 Yes No USD 41,000 No corporate or personal income taxes. No withholding tax.
Ajman 1 2 No Yes USD 50,000 0% Corporate Tax Rate. Tax basis is territorial.
Albania 1 1 No No EUR 1 15% Corporate Tax Rate. Tax basis is worldwide.
Algeria 1 1 No Yes USD 1,000 26% Corporate Tax Rate. Tax basis is territorial.
Andorra 1 2 No No EUR 3,000 10% Corporate Tax Rate. Tax basis is worldwide.
Angola 1 2 No No USD 1,000 35% Corporate Tax Rate. Tax basis is worldwide.
Anguilla 1 1 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate. Tax basis is territorial.
Antigua & Barbuda 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
Argentina 2 2 No Yes USD 300 35% Corporate Tax Rate.
Armenia 1 1 No No EUR 1 20% Corporate Tax Rate. Tax basis is worldwide.
Aruba 1 1 No No No minimum Capital Reqmt 25% Normal Corporate Tax Rate. Various tax exempt regimes are available.
Australia 1 1 Yes Yes AUS 1 30% Corporate Tax Rate
Austria 1 1 No No EUR 10,000 25% Corporate Tax Rate.

Taxation is on a worldwide basis.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Azerbaijan 1 1 No No USD 1 0% Corporate Tax Rate for International Companies.
Bahamas 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate. Tax basis is territorial.
Bahrain 2 2 Yes No USD 2,660 0% Corporate Tax Rate. Tax basis is territorial.
Bangladesh 2 2 No No USD 1 35% Corporate Tax Rate. Tax basis is worldwide.
Barbados 1 1 No No No minimum Capital Reqmt 25% Corporate Tax Rate.

Taxation is on a worldwide basis.

Belarus 1 1 No No EUR 1 18% Corporate Tax Rate.
Belgium 1 1 No No EUR 18, 550 33% Corporate Tax Rate
Belize 1 1 Yes No USD 1 0% Corporate Tax Rate. Tax basis is territorial.
Benin 1 1 Yes Yes USD 1 30% Corporate Tax Rate
Bermuda 1 2 Yes Yes USD 1 0% Corporate Tax Rate. Tax basis is territorial.
Bolivia 1 2 No Yes USD 1 25% Corporate Tax Rate.

Taxation is on a worldwide basis.

Bonaire 1 1 No No USD 0 5% Corporate Tax Rate.
Bosnia- Herzegovina 1 1 No No USD 1,150 10% Corporate Tax Rate
Brazil 1 1 Yes Yes USD 1 34% Corporate Tax Rate
British Virgin Islands 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate. Tax basis is territorial.
Brunei 1 2 No Yes USD 1 20% Corporate Tax Rate. Tax basis is territorial.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Bulgaria 1 1 No No EUR 1 10% Corporate Tax Rate
Burkina Faso 1 1 No No USD 2,000 27.5% Corporate Tax Rate
Burundi 1 1 No No USD 1 30% Corporate Tax Rate. Tax basis is territorial.
Cambodia 1 1 Yes No USD 1,000 20% Corporate Tax Rate
Cameroon 1 1 No Yes USD 1,900 33% Corporate Tax Rate. Tax basis is territorial.
Cayman Islands 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate. Tax basis is territorial
Central African Republic 1 1 No No USD 1800 30% Corporate Tax Rate. Tax basis is territorial.
Chad 1 1 No No USD 1650 40% Corporate Tax Rate. Tax basis is territorial.
Chile 1 2 No Yes USD 1 25% Corporate Tax Rate
China 1 1 No No USD 1 25% Corporate Tax Rate
Colombia 1 2 Yes Yes USD 1 34% Corporate Tax Rate
Comoros Island 1 1 Yes Yes USD 1,763 35% Corporate Tax Rate. Tax basis is territorial.
Congo 1 1 No Yes USD 1,100 30% Corporate Tax Rate. Tax basis is worldwide.
Cook Islands 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate.
Costa Rica 1 2 No No USD 1 30% Corporate Tax Rate
Croatia 1 1 No Yes EUR 2,500 20% Corporate Tax Rate. Tax basis is worldwide.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Curacao 1 1 Yes Yes No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
Cyprus 1 1 Yes No EUR 1 12% Corporate Tax Rate. Tax basis is worldwide.
Delaware 1 1 Yes No USD 1 Tax transparent. Tax basis is worldwide.
Democratic Republic of Congo 1 1 No No USD 1 30% Corporate Tax Rate
Denmark 1 1 No No EUR 6,700 22% Corporate Tax Rate
Djibouti 1 1 No No No minimum Capital Reqmt 25% Corporate Tax Rate
Dominica 1 1 Yes No USD 1 30% Corporate Tax Rate. Tax basis is territorial.
Dominican Republic 1 2 No No USD 2,300 28% Corporate Tax Rate. Tax basis is territorial.
Egypt 1 2 Yes Yes USD 1 22.5% Corporate Tax Rate.
El Salvador 1 2 Yes Yes USD 1 30% Corporate Tax Rate. Tax basis is territorial.
Ecuador 2 2 No No USD 800 25% Corporate Tax Rate. Tax basis is worldwide.
Equatorial Guinea 1 1 No No USD 2,000 35% Corporate Tax Rate. Tax basis is worldwide.
Estonia 1 1 No No USD 2,500 20% Corporate Tax Rate. Tax basis is worldwide.
Ethiopia 1 2 No No USD 200,000 30% Corporate Tax Rate. Tax basis is worldwide.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Eritrea 1 1 No No USD 1,500 34% Corporate Tax Rate. Tax basis is worldwide.
Finland 1 2 No Yes EUR 2,500 20% Corporate Tax Rate. Tax basis is worldwide.
France 1 1 No No EUR 1 33% Corporate Tax Rate
Gabon 1 1 No No USD 1,700 30% Corporate Tax Rate
Georgia 1 1 No No USD 1 15% Corporate Tax Rate. Tax basis is worldwide.
Germany 1 1 No No EUR 25,000 15% Corporate Tax Rate
Ghana 2 1 Yes Yes USD 50,000 25% Corporate Tax Rate. Tax basis is worldwide.
Gibraltar 1 1 Yes No GBP 100 10% Corporate Tax Rate. Tax basis is worldwide.
Greece 1 1 No No EUR 4,500 26% Corporate Tax Rate. Tax basis is worldwide.
Greenland 1 1 Yes Yes EUR 17,000 31.8% Corporate Tax Rate
Grenada 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
Guam 1 1 Yes No USD 1,000 35% Corporate Tax Rate. Tax basis is worldwide.
Guatemala 1 2 No No USD 260 25% Corporate Tax Rate. Tax basis is territorial.
Guernsey 1 1 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.

 

 

Jurisdiction Min. Direc-tors Min.
Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min.
Capital Reqmt
Taxation
Guinea-Bissau 1 1 No No EUR 1,525 25% Corporate Tax Rate. Tax basis is worldwide.
Guyana 1 2 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
Haiti 1 3 No No USD 500 30% Corporate Tax Rate. Tax basis is territorial.
Honduras 1 2 No No USD 250 25% Corporate Tax Rate. Tax basis is worldwide.
Hong Kong 1 1 No No USD 1 0% Corporate Tax Rate for International Companies.
Hungary 1 1 No No EUR 1 9% Corporate Tax Rate
Iceland 1 1 No Yes EUR 3,500 20% Corporate Tax Rate. Tax basis is worldwide.
India 2 2 Yes No No minimum Capital Reqmt 30% Corporate Tax Rate
Indonesia 1 2 Yes No USD 200,000 25% Corporate Tax Rate
Iraq 1 No minimum shareholder requirement Yes No USD 850 Corporate Tax Rate Varies Between 20 – 25%
Iran 1 2 No No EUR 1 25% Corporate Tax Rate
Ireland 1 1 No No EUR 1 Corporate Tax Rate Varies Between 0 – 25%
Isle of Man 1 1 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate. Tax basis is worldwide.
Israel 1 1 No No No minimum Capital Reqmt 24% Corporate Tax Rate
Italy 1 1 No No EUR 1 27.5% Corporate Tax Rate. Tax basis is worldwide.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Ivory Coast 1 1 Yes No USD 2,000 25% Corporate Tax Rate
Jamaica 1 1 Yes No USD 1 33% Corporate Tax Rate. Tax basis is worldwide.
Japan 1 1 No No USD 1 23.9% Corporate Tax Rate
Jebel Ali 1 1 No No USD 27,250 0 % Corporate Tax Rate
Jersey 1 1 Yes No GBP 1 0% Corporate Tax Rate. Tax basis is worldwide.
Jordan 1 1 No Yes USD 1 Corporate Tax Rate Varies Between 14 – 20%
Kazakhstan 1 1 No No USD 1 20% Corporate Tax Rate. Tax basis is worldwide.
Kenya 1 2 Yes Yes USD 2 30 % Corporate Tax Rate
Kosovo 1 1 No No EUR 1 10% Corporate Tax Rate. Tax basis is worldwide.
Kuwait 1 2 Yes No USD 3,300 15% Corporate Tax Rate
Kyrgyzstan 1 1 No No No minimum Capital Reqmt 10% Corporate Tax Rate. Tax basis is worldwide.
Labuan 1 1 Yes No USD 1 USD 6,000 or 3%

Corporate Tax Rate. Tax basis is worldwide.

Laos 1 1 No No USD 125,000 24% Corporate Tax Rate. Tax basis is worldwide.
Latvia 1 1 No No EUR 2,800 15% Corporate Tax Rate. Tax basis is worldwide.
Lebanon 1 2 No No USD 3,400 15% Corporate Tax Rate

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Lesotho 1 1 Yes Yes No minimum Capital Reqmt 25% Corporate Tax Rate
Liberia 1 1 Yes No USD 1 0% Corporate Tax Rate. Tax basis is territorial.
Libya 1 1 No Yes USD 740,000 20% Corporate Tax Rate. Tax basis is territorial.
Liechtenstein 1 1 No Yes EUR 30,000 12.5% Corporate Tax Rate. Tax basis is worldwide.
Lithuania 1 1 No No EUR 2,500 15% Corporate Tax Rate. Tax basis is worldwide.
Luxembourg 1 1 No No EUR 12,400 19% Corporate Tax Rate
Macao 1 1 No No USD 3,125 Corporate Tax Rate Varies Between 0 – 12%
Macedonia 3 1 No No EUR 5,000 10% Corporate Tax Rate. Tax basis is worldwide.
Madagascar 1 1 No No USD 1 20% Corporate Tax Rate. Tax basis is territorial.
Madeira 1 1 No No EUR 1 5% Corporate Tax Rate. Tax basis is worldwide.
Malawi 1 1 No Yes No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
Malaysia 1 2 Yes Yes USD 1 Corporate Tax Rate Varies Between 0 – 24%
Maldives 2 2 No No USD 130 5% Corporate Tax Rate
Mali 1 1 No No USD 1,700 30% Corporate Tax Rate. Tax basis is worldwide.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Malta 1 2 Yes No EUR 1,160 35% Corporate Tax Rate. Tax basis is worldwide.
Marshall Islands 1 1 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate. Tax basis is territorial.
Massachusetts 1 1 Yes No USD 1 35% Corporate Tax Rate. Tax basis is worldwide.
Mauritania 1 1 No No USD 3,500 25% Corporate Tax Rate. Tax basis is territorial.
Mauritius 1 1 No No USD 1 0% Corporate Tax Rate
Mexico 1 2 Yes Yes USD 200 30% Corporate Tax Rate
Micronesia 3 3 No No No minimum Capital Reqmt 0% Corporate Tax Rate
Moldova 1 1 No No EUR 300 12% Corporate Tax Rate. Tax basis is worldwide.
Monaco 2 2 No No EUR 150,000 Corporate Tax Rate Varies Between 0 – 33%
Mongolia 1 1 No No USD 100,000 Corporate Tax Rate Varies Between 10 –

25%

Montenegro 1 1 No No EUR 1 9% Corporate Tax Rate. Tax basis is worldwide.
Montserrat 1 1 No No USD 10,000 0% Corporate Tax Rate for International Companies.
Morocco 1 2 No No USD 1,000 30% Corporate Tax Rate. Tax basis is territorial.
Mozambique 1 2 No No USD 1 32% Corporate Tax Rate. Tax basis is worldwide.
Myanmar 2 2 No No USD 50,000 25% Corporate Tax Rate

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Namibia 1 1 No No USD 1 33% Corporate Tax Rate. Tax basis is territorial.
Nauru 1 1 Yes Yes No minimum Capital Reqmt 0% Corporate Tax Rate for International and Exempt Companies.
Nepal 1 1 No No USD 1 25% Corporate Tax Rate. Tax basis is worldwide.
Netherlands 1 1 No No EUR 1 Corporate Tax Rate Varies Between 20 –

25%

Nevada 1 1 Yes No No minimum Capital Reqmt 35% Corporate Tax Rate. Tax basis is worldwide.
Nevis 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
New Zealand 1 1 No Yes USD 1 28% Corporate Tax Rate
Nicaragua 1 2 No No USD 1 30 % Corporate Tax Rate
Niger 1 1 No No USD 2,000 30% Corporate Tax Rate. Tax basis is territorial.
Nigeria 1 2 Yes No USD 60,000 30% Corporate Tax Rate. Tax basis is worldwide.
Niue 1 1 Yes No USD 10,000 0% Corporate Tax Rate for International Companies.
Norway 2 1 No Yes EUR 3,000 27% Corporate Tax Rate. Tax basis is worldwide.
Oman 1 2 No No USD 52,000 15% Corporate Tax Rate

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Pakistan 2 2 No No USD 1,000 33% Corporate Tax Rate. Tax basis is worldwide.
Palestinian Territory 2 2 No No No minimum Capital Reqmt 16.2% Corporate Tax Rate
Panama 3 1 No No USD 1 25% Corporate Tax Rate. Tax basis is territorial.
Papua New Guinea 1 1 No No No minimum Capital Reqmt 48% Corporate Tax Rate. Tax basis is worldwide.
Paraguay 1 2 No Yes No minimum Capital Reqmt 10% Corporate Tax Rate. Tax basis is territorial.
Peru 1 2 No No USD 1 29.5% Corporate Tax Rate
Philippines 5 5 No No USD 200,000 Corporate Tax Rate Varies Between 0 – 30%
Poland 1 1 No No EUR 1,200 19% Corporate Tax Rate. Tax basis is worldwide
Portugal 1 1 No No EUR 1 21% Corporate Tax Rate. Tax basis is worldwide.
Puerto Rico 1 1 Yes No No minimum Capital Reqmt 20% Corporate Tax Rate
Qatar 1 2 Yes No USD 55, 000 10% Corporate Tax Rate. Tax basis is territorial.
Ras Al Khaimah 1 1 No No USD 40,850 0% Corporate Tax Rate. Tax basis is territorial
Rwanda 1 1 No No USD 850 30% Corporate Tax Rate. Tax basis is territorial.
Romania 1 1 No No EUR 50 16% Corporate Tax Rate. Tax basis is territorial.
Russia 1 1 No Yes USD 130 20% Corporate Tax Rate

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Samoa 1 1 Yes No USD 1,000 0 % Corporate Tax Rate
San Marino 1 1 No No EUR 12,750 17% Corporates Tax Rate. Tax basis is territorial.
Saudi Arabia 1 2 Yes Yes USD 26,665 20% Corporate Tax Rate. Tax basis is territorial.
Senegal 1 1 No No USD 2,000 30 % Corporate Tax Rate. Tax basis is worldwide.
Serbia 1 1 Yes No EUR 1 15% Corporate Tax Rate. Tax basis is worldwide.
Seychelles 1 1 Yes No USD 1 0% Corporate Tax Rate. Tax basis is territorial
Sharjah 1 1 No No USD 41,000 0% Corporate Tax Rate. Tax basis is territorial
Sierra Leone 1 1 No No USD 1 30% Corporate Tax Rate. Tax basis is worldwide.
Singapore 1 1 No Yes USD 1 17% Corporates Tax Rate
Slovakia 1 1 No No EUR 5,000 22% Corporate Tax Rate
Slovenia 1 1 No No EUR 7,500 17% Corporates Tax Rate. Tax basis is worldwide.
South Africa 1 1 No No USD 1 28% Corporate Tax Rate
South Korea 1 1 No No USD 1 20% Corporate Tax Rate
South Sudan 1 1 No No USD 100,000 Corporate Tax Rate Varies Between 10 –

20%

Spain 1 1 No No EUR 3,000 25% Corporate Tax Rate. Tax basis is worldwide.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min.
Capital Reqmt
Taxation
St. Lucia 2 2 Yes No No minimum Capital Reqmt 0 % Corporate Tax Rate
St. Maarten 1 1 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate for International Companies.
St. Vincent 1 1 Yes No No minimum Capital Reqmt 0% Corporate Tax Rate for the first 25 years.
Sri Lanka 1 1 Yes No No minimum Capital Reqmt 28% Corporate Tax Rate. Tax basis is worldwide.
Suriname 1 1 Yes No USD 134 36% Corporate Tax Rate. Tax basis is worldwide.
Swaziland 2 2 No No USD 1,000 27.5% Corporate Tax Rate. Tax basis is territorial.
Sweden 2 1 No Yes EUR 5,620 22% Corporate Tax Rate. Tax basis is worldwide.
Switzerland 1 1 No Yes CHF20,000.00 12.5% Corporate Tax Rate. Tax basis is worldwide.
Syria 1 1 No No USD 2,000 Corporate Tax Rate Varies Between 10 –

28%

Taiwan 1 1 No No USD 3,300 17% Corporates Tax Rate
Tajikistan 1 1 No No USD 105 15% Corporate Tax Rate. Tax basis is worldwide.
Tanzania 2 2 Yes No USD 1 30 % Corporate Tax Rate. Tax basis is worldwide.
Thailand 1 1 No No USD 60,000 20% Corporate Tax Rate
The Gambia 1 1 No No USD 10,000 0 % Corporate Tax Rate

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Togo 1 1 No No USD 1,800 29.5% Corporate Tax Rate. Tax basis is territorial.
Tunisia 1 2 Yes Yes USD 500 25% Corporate Tax Rate. Tax basis is territorial.
Turkey 1 1 No No EUR 3,300 20% Corporate Tax Rate. Tax basis is worldwide.
Turkmenistan 1 2 No No USD 10,000 Corporate Tax Rate Varies Between 8 – 20%
Turks and Caicos 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate for International and Exempt Companies.
Tuvalu 1 1 No No No minimum Capital Reqmt 0 % Corporate Tax Rate
Uganda 1 2 Yes No No minimum Capital Reqmt 30 % Corporate Tax Rate. Tax basis is worldwide.
Ukraine 1 1 No Yes USD 1 18% Corporate Tax Rate.
United Arab Emirates 1 2 Yes Yes USD 50,000 0 % Corporate Tax Rate
United Kingdom 1 1 No No GBP 1 19% Corporate Tax Rate
Uruguay 1 2 No No USD 1 25% Corporate Tax Rate. Tax basis is territorial.
USA 1 1 No No USD 1 0 % Corporate Tax Rate
US Virgin Islands 1 1 No No USD 1,000 0 % Corporate Tax Rate
Uzbekistan 1 1 No No USD 370 9% Corporate Tax Rate. Tax basis is worldwide.
Vanuatu 1 1 No No No minimum Capital Reqmt 0% Corporate Tax Rate for 20 years
Vietnam 1 1 No Yes USD 50,000 20% Corporate Tax Rate. Tax basis is territorial.

 

 

Jurisdiction Min. Direc-tors Min. Share-
holders
Secre-tary Reqmt Resident Director Reqmt Min. Capital Reqmt Taxation
Yemen 1 1 No No USD 5,000 20% Corporate Tax Rate. Tax basis is worldwide.
Zambia 2 2 No Yes USD 1,000 35% Corporate Tax Rate. Tax basis is worldwide.
Zimbabwe 1 1 No Yes No minimum Capital Reqmt 25% Corporate Tax Rate. Tax basis is worldwide.