Best jurisdiction for a Trading Company in 2026

Cross-border goods/commodities trading vehicle. Below: the jurisdictions we actually shortlist, ranked by fit for this profile.

1. 1

   Hong Kong

   16.5% profits tax, territorial system

   Offshore claim requires substance and operational evidence

2. 2

   Netherlands

   25.8% corporate; participation exemption for holdings

   Substance decree — mandatory directors, payroll, office

3. 3

   Seychelles

   0% on foreign-sourced income (IBC)

   Light substance for IBCs

4. 4

   Labuan

   3% on audited net profits

   Substance Regulations 2018

5. 5

   Panama

   0% on foreign-sourced income (territorial)

   Light

6. 6

   Paraguay

   10% corporate, territorial in practice

   Substance required for residency

7. 7

   Georgia

   0% on retained earnings (Estonian-style)

   Required for International Company status