Jurisdiction |
Type of company tax |
Min. share capital |
Min. Number of sharehold. |
Min. Number of Directors |
Possibility of Corporate Directors |
Information in the registry |
Bearer shares |
Anguillai |
IBC, None |
$ 50 000 |
1 |
1 |
yes |
no |
not recommen. |
Antigua |
IBC, None |
$ 1 000 |
1 |
1 |
yes |
no |
yes |
Bahamas |
IBC, None |
$ 5 000 |
1 |
1 |
yes |
no |
no |
Belize |
IBC, None |
$ 50 000 |
1 |
1 |
yes |
no |
yes, the custody of the trustee |
British Virgin Islands |
IBC, None |
$ 50 000 |
1 |
1 |
yes |
no |
yes, the custody of the trustee |
United Kingdom |
Resident, 19-30% |
|
1 |
1 |
yes |
yes |
no |
Gibraltar |
Exempt, Non resident |
GBP 2000, oplach.2 |
1 |
1 |
yes |
yes |
no |
Hong Kong |
Privet Limited, Nil on Foreign profits |
HKD 10,000 oplach.2 |
2 |
2 |
yes |
yes |
no |
Delaware (USA) |
C Corp, Different LLCNo |
$ 150k Not specified |
1 2 |
1 1 |
no no |
no no |
no no |
Dominica |
IBC, None |
$ 10 000 |
1 |
1 |
yes |
no |
yes, the custody of the trustee |
Ireland |
Resident, 12,5% |
|
2 |
2 |
yes |
yes |
no |
Cayman Islands |
Exempt, no |
$ 50 000 |
1 |
1 |
yes |
no |
yes, the custody of the trustee |
Liechtenstein |
AG, 0.1% tax on Kaitaia, 4% on dividends |
CHF 50k |
1 |
1 |
yes |
yes |
yes |
Cook Islands |
Exempt, no |
Not specified |
1 |
1 |
yes |
no |
yes |
Mauritius |
GBC1, 15% GBC2, no |
$ 100 |
1 1 |
1 1 |
yes yes |
no no |
no yes |
Madeira |
Limitada, 1-3% IHC, credit / refund |
ESC 400k ESC 5M |
1 2 |
1 1 |
yes yes |
yes yes |
no no |
Nevis |
NBCO, no |
$ 10 000 |
1 |
1 |
yes |
no |
Yes, in storage |
Panama |
Non-resident, no |
$ 10 000 |
1 |
3 |
yes |
yes (Director) no (shareholder) |
Yes, if paid |
Samoa |
International, no |
|
1 |
1 |
yes |
no |
yes |
St.Lucia |
IBC, None |
$ 1 000 |
1 |
1 |
yes |
no |
no |
Seychelles |
IBC, None |
$ 5 000 |
1 |
1 |
yes |
no |
Yes, it is not recommen. |
Saint Vincent |
IBC, None |
Not specified |
1 |
1 |
yes |
no |
yes |
Turks and Caicos |
|
$ 5 000 |
1 |
1 |
yes |
no |
yes, the custody of the trustee |
Uruguay |
|
$ 100 000, 5% paid. |
1 |
1 |
yes |
no |
yes |