Best jurisdiction for a Hedge Fund in 2026

Alternative strategy fund with prime brokerage and admin. 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

   DIFC (Dubai)

   0% on qualifying income (9% otherwise)

   Mandatory office, directors, employees in DIFC