Below is a list of international financial centers, also called offshore jurisdictions or tax havens. The list also outlines whether a jurisdiction has any of the below listed financial services or incentives. Note that this list is extremely unreliable due to unavoidable inaccuracies when comparing laws across jurisdictions. The list may also contain manual errors. As always, do your own due diligence.
- IBC – International Business Company, based on the BVI model;
- IBA – International Banking Act;
- OBU – Offshore Banking Unit;
- LLC – Limited Liability Company or sufficiently similar legal entity available (for example UK LLP);
- TT – Territorial Taxation, see explanation here (scroll down to Territorial tax system) and Wikipedia on international taxation;
- TL – Trust Law;
- FTZ – Free Trade Zone;
- LTC – Low-Tax Company;
- OFSI – Other Financial Services or Incentives, for example low personal taxation.
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Africa | Botswana | x | ||||||||
Comoros | x | x | ||||||||
Djibouti | x | |||||||||
Ghana | ||||||||||
Kenya | x | |||||||||
Liberia | x | |||||||||
Mauritius | x | x | x | |||||||
Seychelles | x | x | x | |||||||
The Gambia | x | |||||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Asia | Brunei | x | x | |||||||
Hong Kong | x | x | ||||||||
Labuan (Malaysia) | x | x | ||||||||
Macau | x | x | x | |||||||
Maldives | x | |||||||||
Philippines | x | |||||||||
Singapore | x | x | x | |||||||
Taiwan | x | |||||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Caribbean | Anguilla | x | x | x | ||||||
Antigua and Barbuda | x | x | ||||||||
Aruba | x | x | ||||||||
Bahamas | x | x | x | |||||||
Barbados | x | x | x | |||||||
British Virgin Islands | x | x | x | |||||||
Cayman Islands | x | x | ||||||||
Curaçao | x | x | ||||||||
Dominica | x | x | x | |||||||
Grenada | x | x | x | |||||||
Montserrat | x | x | x | |||||||
Puerto Rico (USA) | x | x | ||||||||
Saint Kitts and Nevis | x | x | x | |||||||
Saint Lucia | x | x | x | |||||||
Saint Vincent and the Grenadines | x | x | x | |||||||
Sint Maarten | x | |||||||||
Turks and Caicos Islands | x | x | x | x | ||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Central America | Belize | x | x | x | x | |||||
Costa Rica | x | x | ||||||||
Guatemala | x | |||||||||
Panama | x | x | x | |||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Europe | Andorra | x | x | |||||||
Austria | x | x | ||||||||
Belgium | x | x | ||||||||
Bulgaria | x | |||||||||
Campione d’Italia | x | |||||||||
Cyprus | x | x | x | x | ||||||
Estonia | x | x | ||||||||
Gibraltar | x | x | x | |||||||
Guernsey | x | x | ||||||||
Isle of Man | x | x | ||||||||
Ireland | x | |||||||||
Jersey | x | x | ||||||||
Latvia | x | |||||||||
Liechtenstein | x | x | x | |||||||
Luxembourg | x | x | ||||||||
Malta | x | x | x | |||||||
Monaco | x | x | ||||||||
Netherlands | x | x | ||||||||
San Marino | x | x | x | |||||||
Slovenia | x | |||||||||
Switzerland | x | x | ||||||||
Turkey | x | x | ||||||||
United Kingdom | x | x | ||||||||
Vatican | x | |||||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Middle East | Bahrain | x | x | x | ||||||
Dubai (UAE) | x | x | x | x | x | |||||
Israel | x | |||||||||
Jebel Ali (UAE) | x | x | ||||||||
Lebanon | x | x | ||||||||
Oman | x | x | ||||||||
Qatar | x | x | ||||||||
Ras al-Khaimah (UAE) | x | x | x | |||||||
United Arab Emirates (UAE) | x | x | x | x | x | |||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
North America | Bermuda | x | x | x | ||||||
Delaware (USA) | x | x | ||||||||
Nevada (USA) | x | x | ||||||||
New Mexico (USA) | x | x | ||||||||
USA | x | x | ||||||||
Wisconsin (USA) | x | x | ||||||||
Wyoming (USA) | x | x | ||||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
Oceania, South Pacific | American Samoa | x | ||||||||
Cook Islands | x | x | x | x | ||||||
Marshall Islands | x | x | ||||||||
Nauru | x | x | x | |||||||
New Zealand | x | x | ||||||||
Palau | x | |||||||||
Samoa | x | x | x | |||||||
Tonga | x | |||||||||
Vanuatu | x | x | x | |||||||
Region | Jurisdiction | IBC | IBA | OBU | LLC | TT | TL | FTZ | LTC | OFSI |
South America | ||||||||||
Paraguay | x | x | x | |||||||
Peru | x | |||||||||
Uruguay | x | x |