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
From 1 January 2026 the Cyprus corporate tax rate is 15% (12.5% until the end of 2025). The law also has an IP Box regime for intellectual property income under OECD rules. 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. New companies are admitted until 31 December 2026, and the 5% rate applies until 31 December 2033, subject to job and investment conditions. Details: Madeira company.
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 | 15% from 2026 | IP Box, EU market</td |
| Portugal (Madeira) | 5% | International business center</td |
| Ireland | 12.5% | Technology, stability, EU |
| Singapore | 17% | Startup incentives, Asia |