In 2025, choosing a country to register a business is a strategic decision that directly affects taxation, access to markets, and asset protection. In this article, we will look at the most promising jurisdictions for opening a company, taking into account the current tax legislation, conditions for non-residents and new changes that have come into force over the past year.
United Arab Emirates (UAE)
The UAE remains a top choice due to its zero income tax in most free zones and low corporate tax (9%) for companies with profits over AED 375,000 per year. Registration in a Free Zone allows for 100% foreign ownership of the business, a simplified license and the possibility of obtaining a resident visa for the founder.
Preferences:
- No income tax for most companies in the FEZ
- Fast registration and simple requirements
- Opportunity to live and work in the Emirates on a business basis
Cyprus
Cyprus offers one of the lowest corporate tax rates in the EU at 12.5%. For companies in the field of IT or intellectual property, there is an IP Box, which allows you to reduce the tax burden to 2.5%. Thanks to double taxation treaties and ease of administration, Cyprus remains an attractive option for small and medium-sized businesses.
Preferences:
- Access to the European market
- Low tax rates
- Liberal legislation on non-residents.
Portugal (Madeira)
The autonomous region of Portugal - Madeira - offers a special tax regime: only 5% corporate tax for companies registered in the International Business Center. In 2024, the European Commission confirmed the extension of this regime until the end of 2027.
Preferences:
- One of the lowest rates in Europe
- Official access to EU benefits
- Favorable business ecosystem
Ireland
Ireland has a reputation as a European headquarters for global technology companies. The corporate tax rate is 12.5% for trading income. The country also offers transparent regulation, an English-speaking environment and a stable economy.
Preferences:
- Access to the EU single market
- Low tax for companies operating in the field of trade
- Infrastructure for international business
Singapore
Singapore is one of the leaders in doing business in Asia. The official corporate tax rate is 17%, but newly established companies can take advantage of significant tax incentives. The government supports start-ups and innovative businesses through grants and incentive programs.
Preferences:
- Financial stability and a transparent system
- Tax incentives for new companies
- Ideal location for trade with Asial
Comparative table of jurisdictions
| Country | Corporate tax | Features |
|---|---|---|
| UAE | 0% / 9% | Free zones, visa through business |
| Cyprus | 12.5% / 2.5% | IP Box, EU market</td |
| Portugal (Madeira) | 5% | International business center</td |
| Ireland | 12.5% | Technology, stability, EU |
| Singapore | 17% | Startup incentives, Asia |