Smart jurisdictions. Real substance. Sustainable tax efficiency.
In 2026, international tax planning is no longer about chasing zero-tax illusions or short-lived loopholes.
It’s about choosing the right jurisdiction — one that combines low effective taxation, legal certainty, banking access, payment infrastructure, and long-term credibility.
At Northbridge, we work with founders, consultants, e-commerce operators, SaaS businesses, holding structures, and internationally mobile entrepreneurs. Based on real-world client experience, regulatory trends, and substance requirements, we’ve curated a focused selection of prime low-tax countries that genuinely work for business — not just on paper, but in practice.
This page is not a list of “tax havens”. It’s a strategic overview of business-friendly jurisdictions that remain competitive, compliant, and future-proof in 2026.
What Makes a Country “Prime” for Business Relocation?
Low headline tax rates alone are no longer enough.
A prime jurisdiction in 2026 must deliver on multiple levels:
-
Low effective corporate taxation (with planning flexibility)
-
Clear tax residency rules and predictable enforcement
-
Access to international banking and fintech
-
Compatibility with Stripe, Wise, PayPal or alternative processors
-
Commercial reputation accepted by partners and investors
-
Room for substance, growth, and exit
Only jurisdictions that pass these filters make our shortlist.
Selected Low-Tax & Business-Friendly Jurisdictions
This is a strategic cross-section, not an exhaustive list — each country fits specific business models.
UNITED ARAB EMIRATES
A global tax and lifestyle hub.
With a 9% corporate tax, 0% dividend tax, no VAT, no capital gains tax, no tax and contributions on salaries, Free Zone regimes, flexible remuneration structures, and strong international banking, the UAE remains one of the most attractive jurisdictions globally. It combines tax efficiency with real substance and top-tier infrastructure.
Best for:
Consultants, holding companies, international service providers, founders seeking tax optimization with relocation potential.
UNITED STATES
Not low-tax by default — but powerful when structured correctly.
U.S. LLCs, when properly structured and used in international contexts, can function as tax-transparent or pass-through vehicles, especially for non-U.S. founders. Combined with global payment acceptance and credibility, the U.S. remains strategically relevant.
Best for:
Online businesses, platforms, SaaS, founders needing Stripe-first infrastructure.
HONG KONG
Territorial taxation with global credibility.
Hong Kong’s territorial tax system taxes only locally sourced income. Combined with strong banking, global trust, and Asian market access, it remains a key node for cross-border trade and IP structures.
Best for:
Trading companies, Asia-focused operations, licensing and holding structures.
HUNGARY
(EU)
EU access with one of the lowest corporate tax rates in EU.
Hungary offers 9% corporate income tax, making it the lowest in the EU. Fintech access, STRIPE, WISE & REVOLUT compatibility guaranteed. With proper substance planning, it is ideal for operational companies that need full EU legitimacy at a competitive tax cost.
Best for:
SaaS, tech companies, EU operating entities, IP-driven models.
CANADA
Structured correctly, Canada can be surprisingly efficient, especially for non-residents with pass through taxation for limited partnerships.
While Canada is not a classic low-tax country, Limited Partnerships (LPs) and hybrid structures can be highly effective for international groups when income is earned outside Canada. Canada also offers exceptional banking stability, reputation, and payment infrastructure.
Best for:
International partnerships, investment structures, global service providers prioritizing credibility and banking access.
BULGARIA
(EU)
Simple, predictable, and cost-efficient.
With 10% corporate tax and 10% dividend tax, Bulgaria offers one of the most straightforward tax systems in Europe. Compliance is simple, and operating costs remain low. Fintech & Stripe compatible.
Best for:
SMEs, freelancers scaling to companies, EU-based service businesses.
The Balkans: Underrated Tax-Efficient Jurisdictions
The Balkan region has quietly become one of Europe’s most cost-efficient business environments, especially for internationally oriented companies.
SERBIA
Low taxes, strong talent pool, and flexible structures.
Serbia combines competitive taxation with excellent human capital and modern traditional banking. Certain regimes allow for very low effective tax burdens when structured correctly, especially for service and IP-based businesses. Rich R&D incentives, interesting flat rate taxation regime for sole entrepreneurs together with low flat rate corporate taxation at 15% are certainly worth of exploring. However, fintech access is very limited and STRIPE is not available, and must be replaced with local payment processing companies instead. Extensive network of DTT. No CRS.
Best for:
Consultants, developers, digital services, hybrid onshore-offshore models.
MONTE
NEGRO
Low taxes with high lifestyle appeal.
Montenegro offers low corporate and personal taxes, straightforward compliance, and growing international appeal. It is increasingly used for owner-managed businesses and holding structures. It is also widely seen as the first in line of the next EU enlargement as the most prominent EU candidate from the Balkans region. With it's beautiful Adriatic coastline it is considered as great choice for relocation strategies.
Best for:
Lifestyle entrepreneurs, consultants, small holding companies.
BRCKO
DISTRICT
(B&H)
One of Europe’s most aggressive low-tax environments.
The Brčko District is known for 0% tax on dividends and very competitive corporate taxation levied at only 10%. When used correctly, it can serve as a powerful regional hub. Banking is traditional and cash friendly but country has low fintech access and Stripe is not available. Bosnia & Herzegovina is not a CRS member. Read more in our comprehensive blog post.
Best for:
Holding structures, regional operations, dividend-focused setups.
Selected Offshore Jurisdictions: When and Why They Still Matter in 2026
Offshore jurisdictions are no longer about secrecy or aggressive tax avoidance.
In 2026, they are used selectively and strategically — most often as components of broader international structures, not as standalone solutions.
At Northbridge, we approach offshore destinations as technical tools, suitable only when aligned with substance, banking access, and clear commercial logic.
Below are offshore jurisdictions that still have a legitimate role when structured correctly.
NEVIS
Asset protection and legal resilience.
Nevis is globally recognized for its strong asset-protection framework, creditor protection laws, and legal insulation of ownership structures. While not typically used for active trading, Nevis entities remain highly effective as holding, IP-owning, or asset-protection vehicles within multi-jurisdictional setups. Besides Nevis LLCs, setting up and running a Nevis Trust can be used as a powerful asset protection mechanism.
Best used for:
Holding companies, IP ownership, asset-protection layers, high-risk industries.
SEYCHELLES
Flexible and cost-efficient international companies.
Seychelles remains a practical jurisdiction for International Business Companies (IBCs) when operational activity and revenue generation take place outside the jurisdiction. It offers low maintenance costs and administrative simplicity, making it suitable for non-operational roles within a structure.
Best used for:
Holding functions, intermediary entities, contractual or licensing layers.
MARSHALL ISLANDS
Specialized structures for international operations.
The Marshall Islands are widely used for LLCs and partnerships in international contexts, especially where neutrality, legal familiarity, and flexibility are required. They are often positioned between operating companies and end clients or partners. It is also commonly used in combination with Nevis Trusts.
Best used for:
International partnerships, group structuring, niche cross-border arrangements.
