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Tax systems
Corporate tax system map
This map colors every jurisdiction we score by the type of corporate tax system it operates. The six regimes are territorial, modified remittance, residence-based, worldwide, worldwide deferred (Estonian-style), and no corporate income tax. The headline rate sits on a separate map. Read both together to understand effective corporate tax exposure for your structure.
Click a jurisdiction for details. Scroll to zoom.
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What the data shows
Across 233 classified jurisdictions, the most common corporate tax regime is Worldwide (166 countries).
It is followed by Territorial (36 countries).
The map colors every country by its corporate tax system rather than by a headline rate, so two countries with similar rates can sit in different regime families.
Sample jurisdictions on this map
- #1AnguillaNo corporate income tax
- #2BahamasNo corporate income tax
- #3BahrainNo corporate income tax
- #4BermudaNo corporate income tax
- #5British Virgin IslandsNo corporate income tax
How to read this map
Each country is colored by the tax regime it operates. Gray countries do not yet have a published classification in our coverage.
- Territorial
Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
- Modified remittance basis
Modified remittance basis. The country taxes local income and foreign income received in the country, with conditional exemption.
- Residence-based
Residence-based. Resident companies are generally taxed on worldwide income, subject to domestic exemptions, treaty relief and country-specific limitations.
- Worldwide
Worldwide. The country generally taxes worldwide income of resident companies.
- Worldwide deferred (Estonian-style)
Worldwide with distribution-based corporate income tax. Tax normally arises when profits are distributed rather than when they are retained at company level, in line with the Estonian model.
- No corporate income tax
No corporate income tax. The country has no corporate-level income tax.
Countries by tax system
No corporate income tax (17)
- Anguilla
- Bahamas
- Bahrain
- Bermuda
- British Virgin Islands
- Cayman Islands
- Marshall Islands
- Pitcairn Islands
- Saba
- Saint Barthelemy
- Sark
- Sint Eustatius
- Tokelau
- Turks and Caicos Islands
- Vanuatu
- Vatican City
- Wallis and Futuna
Residence-based (11)
- Cote d'Ivoire
- Cyprus
- Estonia
- Indonesia
- Jersey
- Lebanon
- Liechtenstein
- Samoa
- Serbia
- Switzerland
- United Arab Emirates
Territorial (36)
- Bolivia
- Botswana
- Brunei Darussalam
- Burkina Faso
- Central African Republic
- Costa Rica
- Curaçao
- Democratic Republic of the Congo
- Djibouti
- Dominican Republic
- El Salvador
- Eswatini
- France
- Gabon
- Gibraltar
- Guatemala
- Honduras
- Hong Kong
- Jordan
- Kuwait
- Macao
- Malawi
- Monaco
- Namibia
- Nicaragua
- Niger
- Niue
- Panama
- Paraguay
- Qatar
- Republic of the Congo
- Saint Helena
- Saint Vincent and the Grenadines
- Seychelles
- Uruguay
- Zimbabwe
Worldwide (166)
- Afghanistan
- Albania
- Alderney
- Algeria
- Andorra
- Angola
- Antigua and Barbuda
- Argentina
- Armenia
- Aruba
- Australia
- Austria
- Azerbaijan
- Bangladesh
- Barbados
- Belarus
- Belgium
- Belize
- Benin
- Bhutan
- Bonaire
- Bosnia and Herzegovina
- Brazil
- Bulgaria
- Burundi
- Cambodia
- Cameroon
- Canada
- Cape Verde
- Chad
- Chile
- China
- Colombia
- Comoros
- Cook Islands
- Croatia
- Cuba
- Czech Republic
- Denmark
- Dominica
- Ecuador
- Egypt
- Equatorial Guinea
- Eritrea
- Ethiopia
- Falkland Islands
- Faroe Islands
- Fiji
- Finland
- French Polynesia
- Gambia
- Germany
- Ghana
- Greece
- Greenland
- Grenada
- Guernsey
- Guinea
- Guinea-Bissau
- Guyana
- Haiti
- Hungary
- Iceland
- India
- Iran
- Iraq
- Ireland
- Isle of Man
- Israel
- Italy
- Jamaica
- Japan
- Kazakhstan
- Kenya
- Kiribati
- Kosovo
- Kyrgyzstan
- Laos
- Latvia
- Lesotho
- Liberia
- Libya
- Lithuania
- Luxembourg
- Madagascar
- Maldives
- Mali
- Malta
- Mauritania
- Mauritius
- Mexico
- Micronesia (Federated States of)
- Moldova
- Mongolia
- Montenegro
- Montserrat
- Morocco
- Mozambique
- Myanmar
- Nauru
- Nepal
- Netherlands
- New Caledonia
- New Zealand
- Nigeria
- North Macedonia
- Norway
- Oman
- Pakistan
- Palau
- Palestinian Territories
- Papua New Guinea
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Rwanda
- Saint Kitts and Nevis
- Saint Lucia
- Saint Pierre and Miquelon
- Saint-Martin (French part)
- San Marino
- Sao Tome and Principe
- Saudi Arabia
- Senegal
- Sierra Leone
- Sint Maarten (Dutch part)
- Slovakia
- Slovenia
- Solomon Islands
- Somalia
- South Africa
- South Korea
- South Sudan
- Spain
- Sri Lanka
- Sudan
- Suriname
- Svalbard
- Sweden
- Syria
- Taiwan
- Tajikistan
- Tanzania
- Thailand
- Timor-Leste
- Togo
- Tonga
- Trinidad and Tobago
- Tunisia
- Turkey
- Turkmenistan
- Tuvalu
- Uganda
- Ukraine
- United Kingdom
- United States
- US Virgin Islands
- Uzbekistan
- Venezuela
- Vietnam
- Yemen
- Zambia
Worldwide deferred (Estonian-style) (1)
Methodology
Each country is classified using our internal SEO research, aligned with the editorial values from our public country pages. The colors come from the same palette used by our seo-tax-basis-badge pills (one color per regime family). Countries without a published classification appear in gray. Click a country to read the regime label in the side panel and open the full country profile for context.
Frequently asked questions
What does this map color?
Each country is colored by the type of corporate tax system it operates: territorial, modified remittance, residence-based, worldwide, Estonian-style worldwide deferred, or no corporate income tax. The headline rate is shown on a separate corporate income tax map.
What does "territorial taxation" mean?
Territorial systems tax income arising in or derived from the country, while foreign-source income is generally exempt under source-based rules. For corporate income, foreign business profits are generally outside the base, subject to limited statutory inclusions, treaty allocations, and anti-abuse rules.
What is a remittance basis?
Remittance systems exempt foreign income until it is brought into the country. The detail varies: some countries grant the regime to residents by default, others require an election or apply it only to non-domiciled residents.
What is the Estonian model?
In a worldwide deferred (Estonian-style) corporate tax system, the corporate income tax normally arises when profits are distributed, rather than when they are earned. Retained profits are typically untaxed at company level until distribution.
Is the tax system the same as the tax rate?
No. A country with a high headline rate but a territorial basis can still be light on foreign income. A country with a low headline rate but a worldwide basis can still tax your foreign earnings. Read both maps together.
Which corporate tax regimes are most common on this map?
The most represented corporate tax regimes on the current map are Worldwide (166), Territorial (36), and No corporate income tax (17). Click any country to read its exact regime label and open the full profile.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.