Last updated on September 23rd, 2026 at 01:58 pm
The world is your oyster.
Maybe you’re thinking of retiring with a small business in another country for part of the year, or moving completely.
B2BNN’s company formation tool compares 68 jurisdictions on corporate tax, VAT, minimum share capital and director residency rules, plus language, climate, lifestyle, and cost of living. Answer eight questions about your business/lifestyle preferences and it returns the three jurisdictions that best fit your customers, your plans for profits and your priorities. You can also put up to five countries side by side and see how they differ.
The rates are current as of September 2026 and reflect this year’s changes. Cyprus raised its corporate rate to 15% in January. Estonia cancelled its planned rise, so profits kept in the company are still untaxed and distributions are taxed at 22%. Slovakia’s top rate is now 24%. The tool shows headline rates and combined rates separately, because the headline figure often leaves out the state, municipal or cantonal tax a company actually pays. Germany’s headline rate is under 16%, and its combined rate is about 30%.
Every figure is sourced, and anything we haven’t yet confirmed is marked. Treat the results as a starting point for a conversation with an adviser, since banking, substance rules and visas can all change the answer. If you spot a rate that has moved, or a variable you’d like to see included, tell us and we’ll update it.
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Tell us what matters to your company and get three jurisdictions to look at first, or compare up to five side by side on tax, VAT, share capital, director rules, foreign ownership, language, cost of living, time zone and climate.
Where are most of your customers?
What will you do with profits in the first few years?
Which language do you want to do business in?
Where will you live?
How much does each of these matter?
Countries 0 of 5
Search by country or region. Tap a selected country to remove it.
What to compare
Choose any combination.
Sources and method
European corporate tax rates follow the Tax Foundation’s 2026 table, built on OECD statutory rate data. European VAT thresholds follow the Tax Foundation’s June 2026 table. Other figures follow national tax authorities, company registries and PwC Worldwide Tax Summaries. Later changes confirmed individually include Cyprus (15% from 2026), Estonia (22% retained, planned rise cancelled), South Africa’s VAT threshold, Antigua’s ABST, Romania’s and Turkey’s share capital rules, and Canada’s federal director rule. Southeast Asian figures (Thailand, Vietnam, Cambodia, Malaysia, Indonesia, the Philippines) were checked in September 2026 against PwC, national regulators and local law-firm guidance. Latin American additions (Mexico, Costa Rica, Guatemala, El Salvador, Honduras, Nicaragua, the Dominican Republic) follow PwC Worldwide Tax Summaries and 2026 rate decrees, with unconfirmed company-law figures marked. Language, cost-of-living and climate bands are B2BNN’s own assessments, informed by EF English Proficiency Index results and World Bank price-level data, and are meant as a guide.
- Headline rate is the national or federal corporate income tax rate.
- Combined rate adds sub-national layers and surcharges (state, provincial, cantonal, municipal, trade tax), using the OECD method and a typical location where it varies.
- Rates exclude the 15% global minimum tax, which applies only to groups with revenue above â¬750 million.
- Recommendations weight your answers against the tax, capital, director and VAT data here. They don’t account for banking access, substance rules, treaties or where you personally live. A company managed from another country can become tax-resident there.
Spotted a figure that has changed? Tell the B2BNN editors and we will correct it.
