Company privacy and tax rates.

Sort by the public-record privacy rating and company-profit rate, with the secondary factor kept visible.

Sources checked 28 October 2026. Read the publication and effective dates of each rule. Comparison method.

Compare the specified company form and profit scenario. The public-access rating measures disclosure to ordinary members of the public, while tax-authority, bank and regulated-provider disclosures remain separate.

Does an overseas company remove UK tax?

No. Foreign incorporation does not by itself determine the company’s tax residence or its owner’s tax bill. Actual management and UK business activity can still create UK tax exposure. A UK-resident individual normally remains taxable on foreign dividends, subject to qualifying reliefs.

The CFC charge on qualifying UK companies and individual transfer-of-assets-abroad rules are separate tests. A low local rate does not mean that every foreign profit is exempt—or that it is automatically attributed to an individual.

Primary sources: HMRC INTM120060 — Central management and control · HMRC — Tax on foreign income · HMRC INTM194400 — Who is subject to the CFC charge · HMRC INTM600825 — Transfers made by closely-held companies

What does “most private” mean here?

It means fewer ordinary public-access routes to four records for the named company form: directors, shareholders, beneficial owners and accounts. It does not mean anonymous ownership or privacy from authorities, banks and regulated providers.

The company rate is a separate factor and excludes owners’ personal tax and outbound dividend withholding. Unknown values remain unranked; their position does not mean worse privacy or higher tax.

How privacy and tax sorting work

Privacy means ordinary public access to four sets of company records: directors, shareholders, beneficial owners and accounts. Each gets 0 points for public access, 1 for restricted statutory access, or 2 when not ordinarily public. Fees or a login do not make a public record private. An unknown field leaves the whole rating unscored.

The two factors stay separate. Privacy-first orders by the public-access rating, then the selected company-profit rate. Rate-first reverses that priority. Unknown values follow known values for the factor being compared. Equal results are alphabetical.

Rates are scoped standard headline company-layer rates on ordinary trading profits, before lower bands and conditional reliefs. Switch between retained and distributed profits. The comparison excludes owners’ personal taxes and outbound dividend withholding; it is not an all-in tax calculation. Banks, regulated providers and authorities may still obtain ownership information.

Read the full methodology →

30 jurisdictions. Two visible factors.

21 complete public-access ratings and 23 comparable retained-profit rates. Other profiles explain the missing assumption or evidence; unknown is not zero.

Public-record privacy first, then the retained-profit company rate. Unverified privacy ratings and non-comparable rates are labelled.

30 jurisdictions shown

Standard headline company-layer rates, before lower bands or conditional relief. No owner’s personal tax or outbound dividend withholding is included. Read each profile for the exact company form, scope and sources.
Jurisdiction & entity	Public-record privacy	Company-profit tax	Registration & maintenance
SeychellesInternational business company limited by shares (ordinary non-extractive business)Indian Ocean / Africa	8/8 public-record privacy Directors / managersNot ordinarily publicShareholdersNot ordinarily publicBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Enacted change: current directors’ names and appointment dates become public on 1 January 2027. Review this current privacy rating before then. Access conditions & sources →	25%Retained profits · company layer Retained profits: 25%Distributed profits: 25% 15% on first SCR 1 million taxable company profit; 25% above; foreign-income treatment conditional Profit, reliefs & distributions →	Formation US$130 for a non-PCC IBC, confirmed in Part I of the Second Schedule to the FSA consolidation through 24 August 2026. Professional agent charges are additional. Annual state fee US$140 for an ordinary non-PCC IBC under the current consolidated Second Schedule. Older US$100 promotional figures are superseded. Directors, shareholders & capital →
United States — DelawareDelaware LLC baseline; C-corporation comparison stated separatelyNorth America	8/8 public-record privacy Directors / managersNot ordinarily publicShareholdersNot ordinarily publicBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Delaware LLC baseline. Tax classification and UK treatment require separate analysis; this is not a 0% company-tax entry. Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable LLC: tax classification and owner/activity dependent; C-corporation: 21% federal tax plus applicable state/local layers Profit, reliefs & distributions →	Formation USD 110 standard LLC formation; stock corporation minimum USD 109, variable by authorised stock/pages. Current August 2026 schedule; agent and expediting extra. Annual state fee LLC annual state tax USD 400 under current Section 18-1107 (2026 increase), no LLC annual report. C-corporation: report fee USD 50 plus stock-based franchise tax; current minimum methods USD 175/400. Directors, shareholders & capital →
BahamasInternational business company limited by shares, outside the DMTT group scopeCaribbean	6/8 public-record privacy Directors / managersPublic accessShareholdersNot ordinarily publicBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% general corporate income tax outside the large-group DMTT regime Profit, reliefs & distributions →	Formation Current numeric IBC incorporation fee not independently verified against the latest amended official tariff. Confirm capital band and government charge with the Registrar. Annual state fee Current numeric IBC annual government fee not independently verified. Published historic figures are not treated as a current quote. Directors, shareholders & capital →
British Virgin IslandsBVI business company limited by sharesCaribbean	5/8 public-record privacy Directors / managersPublic accessShareholdersNot ordinarily publicBeneficial ownersRestricted accessAccountsNot ordinarily public Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% ordinary BVI company income tax Profit, reliefs & distributions →	Formation US$550 where authorised to issue no more than 50,000 shares; US$1,350 above that band. Government incorporation charge; additional filings and agent fees extra. Annual state fee US$550 / US$1,350 in the corresponding share bands; additional statutory filing fees may apply. Directors, shareholders & capital →
AndorraSL / SLU (ordinary limited or single-member limited company)Europe	5/8 public-record privacy Directors / managersRestricted accessShareholdersRestricted accessBeneficial ownersRestricted accessAccountsNot ordinarily public Access conditions & sources →	10%Retained profits · company layer Retained profits: 10%Distributed profits: 10% 10% ordinary corporate income tax Profit, reliefs & distributions →	Formation Government formation page publishes EUR 1,016.67 for SL/SLU entry, with EUR 5.69 name request and EUR 300 foreign-investment application where required; notary extra. Annual state fee Published EUR 851 company maintenance for holding/no-open-commerce SLs; where a registered trade is open, the published commerce-register charge is EUR 214.21 instead. Verify activity/current tariff before payment. Directors, shareholders & capital →
BermudaExempted company limited by shares, outside an in-scope multinational groupNorth Atlantic	4/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% ordinary company income tax outside the in-scope MNE regime; 15% for in-scope groups Profit, reliefs & distributions →	Formation Current capital-based government incorporation amount not independently verified. Confirm the operative tariff with the Registrar; agent charges are separate. Annual state fee Capital-based annual government fee; current numeric tariff not independently verified. No agent quote has been substituted for a government fee. Directors, shareholders & capital →
JerseyPrivate company limited by sharesCrown Dependencies	4/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% standard; 10%/20% sector and income exceptions Profit, reliefs & distributions →	Formation 2026 official schedule: £205 standard five-business-day incorporation; faster services £308/£395/£543/£856, depending on SLA. Annual state fee 2026 annual confirmation: £220 ordinarily administered, or £339 including levy where administered by trust-company/fund-services business. Directors, shareholders & capital →
Hong KongLocal private company limited by sharesAsia	4/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Access conditions & sources →	16.5%Retained profits · company layer Retained profits: 16.5%Distributed profits: 16.5% 16.5% standard corporation profits tax; 8.25% qualifying first HK$2 m Profit, reliefs & distributions →	Formation HK$1,545 electronic incorporation (HK$1,720 paper), plus business registration. A one-year business certificate commencing 1 April 2026–31 March 2027 costs HK$2,350 including levy. Annual state fee HK$105 timely annual return plus business-registration renewal; secretarial, audit and registered-office costs are extra. Directors, shareholders & capital →
New ZealandOrdinary limited company below public financial-filing thresholdsOceania	4/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Access conditions & sources →	28%Retained profits · company layer Retained profits: 28%Distributed profits: 28% 28% for most companies Profit, reliefs & distributions →	Formation NZD 10 name reservation plus NZD 118.74 incorporation including levies, both excluding GST; published GST-inclusive amounts NZD 11.50 and NZD 136.55. Annual state fee NZD 49.74 excluding GST / NZD 57.20 including GST annual return; tax/accounting and other filings separate. Directors, shareholders & capital →
SwitzerlandGmbH / Sàrl (ordinary privately held company)Europe	3/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsRestricted access Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable 8.5% federal tax on taxable net profit, plus cantonal/municipal profit and capital taxes; no single national combined rate Profit, reliefs & distributions →	Formation CHF 420 basic commercial-register fee, plus relevant person/signature and other filing charges; notary and professional fees extra. Annual state fee No fixed nationwide annual registry charge established in this review; cantonal taxes and continuing administration must be budgeted. Directors, shareholders & capital →
CyprusPrivate company limited by sharesEurope	2/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsPublic access Access conditions & sources →	15%Retained profits · company layer Retained profits: 15%Distributed profits: 15% 15% corporation tax from 2026 Profit, reliefs & distributions →	Formation €165 ordinary incorporation with share capital; optional accelerated processing €100 extra. Name approval, certificates and lawyer costs are separate. Annual state fee The former €350 annual company levy was abolished from 2024. Annual-return filing fees and accounting costs remain separate; current return fee not verified. Directors, shareholders & capital →
SingaporePrivate company limited by shares (Pte Ltd), ordinary filing caseAsia	2/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsPublic access Access conditions & sources →	17%Retained profits · company layer Retained profits: 17%Distributed profits: 17% 17% standard corporate income tax Profit, reliefs & distributions →	Formation S$15 name application plus S$300 registration: S$315 state setup charges. Annual state fee S$60 annual-return filing; provider, office, accounting and any audit charges are additional. Directors, shareholders & capital →
NetherlandsBV (ordinary private limited company; sole-owner visibility stated)Europe	2/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsPublic access Access conditions & sources →	25.8%Retained profits · company layer Retained profits: 25.8%Distributed profits: 25.8% 19% on first EUR 200,000 taxable profit; 25.8% on the excess Profit, reliefs & distributions →	Formation EUR 85.15 one-off KVK registration charge for 2026; notary, extracts and professional costs additional. Annual state fee Annual accounts and tax filings required; no complete annual compliance-cost figure verified. Directors, shareholders & capital →
MauritiusDomestic private company limited by shares; GBC/Authorised Company treated as distinct alternativesAfrica	2/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsPublic access Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable 15% base CIT plus applicable CSR/CCR/Fair Share contributions Profit, reliefs & distributions →	Formation Current CBRD domestic-incorporation service says no incorporation fee; certified copies, registration/trade charges and professional fees can still arise. Annual state fee 2026 state annual registration: MUR 500 for turnover≤MUR 30 m; MUR 2,500 above 30 m but below 100 m; MUR 18,000 private company above 100 m. Check boundary/status with Registrar. Directors, shareholders & capital →
EstoniaPrivate limited company (OÜ)Europe	1/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersRestricted accessAccountsPublic access Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 22% 0% retained; 22% distributed gross profits Profit, reliefs & distributions →	Formation €265 electronic OÜ incorporation; the State Fees Act provides a €200 standard route outside expedited electronic proceedings. Annual state fee Annual reports remain mandatory; a general annual registry fee was not verified. Accounting/address/contact-person services cost separately. Directors, shareholders & capital →
IrelandPrivate company limited by shares (LTD)Europe	1/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersRestricted accessAccountsPublic access Access conditions & sources →	12.5%Retained profits · company layer Retained profits: 12.5%Distributed profits: 12.5% 12.5% trading; 25% non-trading/investment income Profit, reliefs & distributions →	Formation €50 electronic A1 incorporation. Annual state fee €20 electronic B1 annual return; accounts and professional services are additional. Directors, shareholders & capital →
LiechtensteinLimited liability company (GmbH)Europe	1/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersRestricted accessAccountsPublic access Access conditions & sources →	12.5%Retained profits · company layer Retained profits: 12.5%Distributed profits: 12.5% 12.5% profit tax; CHF 1,800 minimum Profit, reliefs & distributions →	Formation Official one-person online route: CHF 700 registration plus CHF 50 for a manager and CHF 30 for a domestic service address; auditor entry CHF 30 where applicable. Notarial and other costs may be additional. Annual state fee Annual registry charge not verified. The CHF 1,800 minimum profit tax is a tax, not an annual filing fee. Directors, shareholders & capital →
MaltaPrivate limited liability company (Ltd)Europe	1/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersRestricted accessAccountsPublic access Access conditions & sources →	35%Retained profits · company layer Retained profits: 35%Distributed profits: 35% 35% ordinary company tax; conditional regimes separate Profit, reliefs & distributions →	Formation Electronic registration starts at €100 for authorised capital up to €1,500; higher-capital fees rise. Annual state fee Electronic annual return starts at €85 in the lowest capital band. Accounts, audit where required and services are extra. Directors, shareholders & capital →
LuxembourgSARL (ordinary private limited company)Europe	1/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersRestricted accessAccountsPublic access Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable 14% / transition band / 16% national IRC, plus 7% of IRC and municipal business tax; Luxembourg City reference: 23.87% at the upper national rate Profit, reliefs & distributions →	Formation Notarial deed, RCS and RBE filing and possible permit charges; a reliable complete current initial state-fee total was not independently established. Annual state fee LBR publishes EUR 36 excluding VAT for filing annual accounting documents; late/professional charges separate. Directors, shareholders & capital →
LatviaPrivate limited liability company (SIA)Europe	0/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersPublic accessAccountsPublic access Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 20% 0% retained; 20% distributed gross profits, standard route Profit, reliefs & distributions →	Formation €75 standard SIA; €20 qualifying reduced-capital SIA. Expedited cases can cost more. Annual state fee Accounts and reporting continue; a general annual registry fee was not verified. Services and tax filings cost separately. Directors, shareholders & capital →
United KingdomPrivate company limited by shares (Ltd)Europe	0/8 public-record privacy Directors / managersPublic accessShareholdersPublic accessBeneficial ownersPublic accessAccountsPublic access Access conditions & sources →	25%Retained profits · company layer Retained profits: 25%Distributed profits: 25% 25% main corporation tax rate Profit, reliefs & distributions →	Formation £100 online incorporation; £124 paper. Annual state fee £50 online confirmation statement for each 12-month payment period; accounting and other filings cost extra. Directors, shareholders & capital →
Cayman IslandsExempted company limited by shares, conducting business mainly outside the IslandsCaribbean	Public-access rating not verified Directors / managersPublic accessShareholdersNot ordinarily publicBeneficial ownersRestricted accessAccountsNot verified Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% general corporate income tax Profit, reliefs & distributions →	Formation CI$700 for registered capital up to CI$42,000; higher bands CI$1,000, CI$1,984 and CI$2,568. Agent fees extra. Annual state fee CI$925 in the lowest band; higher bands CI$1,225, CI$2,209 and CI$2,793 in the current tariff. A separately published amendment takes effect 1 January 2027; obtain the fee for the actual payment year. Directors, shareholders & capital →
GeorgiaLimited liability company (LLC)Europe & Caucasus	Public-access rating not verified Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot verifiedAccountsPublic access Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 15% Generally 0% on retained ordinary profits; 15% of gross profit on taxable distribution Profit, reliefs & distributions →	Formation NAPR: GEL 200 one-working-day registration; GEL 400 same-day service. Annual state fee No ordinary recurring state registry renewal fee was verified; tax, reporting, amendments and professional costs remain. Directors, shareholders & capital →
GuernseyNon-regulated company limited by sharesCrown Dependencies	Public-access rating not verified Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsNot verified Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% standard; 10%/20% sector/income exceptions Profit, reliefs & distributions →	Formation Current complete Registry fee schedule could not be independently retrieved; obtain the official 2026 schedule rather than using an agent’s package price. Annual state fee Annual Registry fee and validation required; current exact fee unverified in accessible primary evidence. Directors, shareholders & capital →
Isle of ManCompanies Act 2006 company (ordinary non-regulated baseline)Europe / Crown Dependency	Public-access rating not verified Directors / managersPublic accessShareholdersNot verifiedBeneficial ownersNot ordinarily publicAccountsNot ordinarily public Access conditions & sources →	0%Retained profits · company layer Retained profits: 0%Distributed profits: 0% 0% ordinary company rate; specified banking/retail income and land/property/petroleum exceptions; Pillar Two separate Profit, reliefs & distributions →	Formation GBP 100 standard 2006-company incorporation; published two-hour GBP 250 and while-you-wait GBP 500 options; agent and other charges additional. Annual state fee GBP 380 standard on-time annual return; GBP 95 excepted-company category only when eligible. Late filing costs more. Directors, shareholders & capital →
United Arab EmiratesMainland limited liability company (LLC; emirate/activity-specific licensing)Middle East	Public-access rating not verified Directors / managersPublic accessShareholdersRestricted accessBeneficial ownersNot ordinarily publicAccountsNot verified Access conditions & sources →	9%Retained profits · company layer Retained profits: 9%Distributed profits: 9% 9% ordinary CIT above AED 375,000; 0% band below Profit, reliefs & distributions →	Formation No single UAE-wide incorporation total: emirate, activity, licence and approvals determine the official charges. Obtain the competent authority’s itemised quote. Annual state fee Licence renewal, premises and activity approvals are separate; no universal annual amount verified. Directors, shareholders & capital →
PanamaSociedad Anónima (S.A.), named-share baselineAmericas	Public-access rating not verified Directors / managersPublic accessShareholdersNot ordinarily publicBeneficial ownersNot ordinarily publicAccountsNot verified Access conditions & sources →	25%Retained profits · company layer Retained profits: 25%Distributed profits: 25% 25% ordinary tax on net taxable Panama-source company income Profit, reliefs & distributions →	Formation Registry/notarial charges depend on capital and deed; the official service requires registration charges and evidence of Tasa Única. No complete current incorporation total independently verified. Annual state fee B/.300 annual Tasa Única for an S.A.; agent, office, accounting and licence costs are separate. Directors, shareholders & capital →
AnguillaPrivate business company limited by shares under Business Companies Act 2022Caribbean	Public-access rating not verified Directors / managersNot verifiedShareholdersNot verifiedBeneficial ownersNot verifiedAccountsNot ordinarily public Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable Tax-neutral jurisdiction; current company-profit and distribution scope not fully verified Profit, reliefs & distributions →	Formation US$350 where authorised to issue no more than 50,000 shares; US$500 above that band, under the published Business Companies Regulations. Agent fees extra. Annual state fee US$350 / US$500 in the same share bands; annual-return and other filing requirements also apply. Directors, shareholders & capital →
BelizeBelize company limited by shares under the Companies Act 2022 (including former IBCs)Central America	Public-access rating not verified Directors / managersRestricted accessShareholdersRestricted accessBeneficial ownersNot ordinarily publicAccountsNot verified Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable Business tax is activity- and receipts-based; no reliable universal profit-rate percentage Profit, reliefs & distributions →	Formation Published low-capital company band: BZD300 via the eligible self-registration column, or US$150 via registered agent; above the schedule’s capital threshold BZD2,000 / US$1,000. These are different routes, not a currency conversion. Annual state fee Low-capital annual return/renewal: BZD200 self-registration or US$250 via agent; higher band BZD2,000 / US$1,000. Agent professional charges are additional. Confirm the schedule’s exact boundary. Directors, shareholders & capital →
Nevis (St Kitts and Nevis)Nevis limited liability company (LLC), with members and managersCaribbean	Public-access rating not verified Directors / managersNot ordinarily publicShareholdersNot ordinarily publicBeneficial ownersNot verifiedAccountsNot ordinarily public Complete public-access rating withheld: beneficial-owner access remains unverified. Filed organiser details are public; current tax rates are also unranked. Access conditions & sources →	Not directly comparableRetained profits · company layer Retained profits: Not directly comparableDistributed profits: Not directly comparable Historical offshore exemption ended; current federal classification must be checked Profit, reliefs & distributions →	Formation US$300 / EC$810 for articles of organisation; endorsement certificate US$20 additional where charged. Licensed-agent professional fee extra. Annual state fee US$300 / EC$810 annual renewal, plus agent and compliance charges. Directors, shareholders & capital →

Prepared with AI assistance from linked primary sources. General research, not personal tax, legal or investment advice. An incorporation, a residence permission and the tax residence of a company or its owners are separate questions.