Best jurisdiction for a Family Office in 2026

Single or multi-family wealth structuring vehicle. 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

   United Arab Emirates

   9% corporate tax above AED 375k (free zones 0% on qualifying)

   Free zone QFZP requires adequate substance

3. 3

   DIFC (Dubai)

   0% on qualifying income (9% otherwise)

   Mandatory office, directors, employees in DIFC

4. 4

   ADGM (Abu Dhabi)

   0% on qualifying income (9% otherwise)

   Office and director presence required

5. 5

   Jersey

   0% (10% financial services, 20% utilities)

   Economic substance for relevant activities

6. 6

   Guernsey

   0% (10% banking/insurance)

   Substance Law 2018

7. 7

   Bahamas

   0% income/corporate tax

   ESA requirements

8. 8

   Liechtenstein

   12.5% corporate

   Real substance required