Best jurisdiction for a Crypto VC Fund in 2026

Closed-ended fund deploying into web3 equity and tokens. Below: the jurisdictions we actually shortlist, ranked by fit for this profile.

1. 1

   British Virgin Islands

   0% corporate tax

   Economic Substance Act 2018 — relevant activities must demonstrate substance

2. 2

   Cayman Islands

   0% corporate, capital gains, and income tax

   Economic Substance Law applies to relevant activities

3. 3

   ADGM (Abu Dhabi)

   0% on qualifying income (9% otherwise)

   Office and director presence required

4. 4

   Andorra

   10% corporate, 10% personal

   Real residency required