Best jurisdiction for a Investment Fund in 2026

Collective investment vehicle — open or closed-ended. 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

3. 3

   Malta

   35% headline, ~5% effective via refund system

   EU substance requirements + DAC6

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

   Jersey

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

   Economic substance for relevant activities

8. 8

   Guernsey

   0% (10% banking/insurance)

   Substance Law 2018