Best jurisdiction for a Asset Management Firm in 2026

Discretionary or advisory firm managing third-party capital. Below: the jurisdictions we actually shortlist, ranked by fit for this profile.

1. 1

   Singapore

   17% headline, effective 0–8.5% with incentives

   Real substance required for tax residency certificate

2. 2

   DIFC (Dubai)

   0% on qualifying income (9% otherwise)

   Mandatory office, directors, employees in DIFC

3. 3

   ADGM (Abu Dhabi)

   0% on qualifying income (9% otherwise)

   Office and director presence required

4. 4

   Luxembourg

   24.94% effective; SOPARFI structuring lowers materially

   Substance mandatory post-ATAD

5. 5

   Mauritius

   15% with partial exemption (effective ~3%)

   Substance required for GBC status