Best jurisdiction for a SaaS Company in 2026

B2B/B2C software business with global revenue. 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

   RAK ICC

   0% on qualifying income

   Lighter than DIFC/ADGM; substance for tax claims

3. 3

   Estonia

   0% on retained earnings, 20% on distributions

   Real management required for tax residency

4. 4

   Ireland

   12.5% trading, 15% Pillar 2 for large groups

   Substance critical (CFC, BEPS)

5. 5

   Georgia

   0% on retained earnings (Estonian-style)

   Required for International Company status

6. 6

   Delaware (USA)

   21% federal + 8.7% Delaware (no state tax on non-DE income)

   US tax presence considerations