Best jurisdiction for a Holding Company in 2026

Pure equity holding vehicle for groups and investments. 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

   Hong Kong

   16.5% profits tax, territorial system

   Offshore claim requires substance and operational evidence

3. 3

   RAK ICC

   0% on qualifying income

   Lighter than DIFC/ADGM; substance for tax claims

4. 4

   Cyprus

   12.5% corporate, NID brings effective lower

   Substance for treaty access

5. 5

   Ireland

   12.5% trading, 15% Pillar 2 for large groups

   Substance critical (CFC, BEPS)

6. 6

   Luxembourg

   24.94% effective; SOPARFI structuring lowers materially

   Substance mandatory post-ATAD

7. 7

   Netherlands

   25.8% corporate; participation exemption for holdings

   Substance decree — mandatory directors, payroll, office

8. 8

   Jersey

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

   Economic substance for relevant activities