Best jurisdiction for a DAO in 2026

Governance organisation needing legal wrapper for contracts and liability. Below: the jurisdictions we actually shortlist, ranked by fit for this profile.

1. 1

   Cayman Islands

   0% corporate, capital gains, and income tax

   Economic Substance Law applies to relevant activities

2. 2

   Marshall Islands

   0% non-resident tax

   Minimal for non-resident entities

3. 3

   Wyoming (USA)

   21% federal, 0% state

   Federal tax considerations apply