The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000. The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*

According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

According to the UAE CT law, there is no need to estimate/prepay taxes.

0%

0%

Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax. Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.

Consolidated Ownership

Positive

Negative

At least two shareholders

At least one director

Positive

Positive

Negative

Starting from $1,000

Positive

no capital verification required.

0 - ARS 133,514,185.74：25% ARS 133,514,185.75 - ARS 1,335,141,857.38：30% above ARS 1,335,141,857.39：35%

The second week of the fifth month after the end of the fiscal year.

Second week of fifth month after the fiscal year ends.

"Monthly installment payments."

0 / 7 / 6 / 6

7 / 0 / 15 05 / 35 / 21 / 28

Subject to the standard corporate income tax rate (25%–35%).

28%

21%

Private Ownership

Positive

Negative

Minimum one shareholder

Minimum one director

Negative

Negative

Positive

No minimum capital requirement.

Positive

No minimum

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

Installment payments by quarter.

0 or 23/ 0 or 23/ 0

23/0/20

Capital gains are subject to the normal corporate income tax rate constraints.

22.91%

21.96%

Private Ownership

Positive

Negative

Minimum one shareholder

Minimum one director

Negative

Positive

Positive

35,000 euros

Negative

A minimum paid-in capital of €17,500.

[color=rgb(69, 69, 69)]30%, with a reduced rate of 25% for small to medium businesses[/color]

[color=rgb(70, 70, 70)]15th day of the seventh month following the end of the income year[/color]

[color=rgb(70, 70, 70)]First day of the sixth month following the end of the income year.[/color]

Monthly or quarterly.

0/0/0

30/10/30

[color=rgb(70, 70, 70)]Capital gains are subject to the normal CIT rate (30%)[/color]

28.50%

28.56%

Consolidated Ownership

Positive

Negative

At least one

At least one

Positive

Negative

Positive

1 Australian dollar

Positive

N/A

25

The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.

Under normal circumstances, within two months of issuing the assessment notice.

(Optional) Quarterly installment payments.

30/30/30

30/30/30

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

25%

18%-19%

Consolidated Ownership

See Memo

Negative

At least one

1. At least one; 2. At least one director must have a high school diploma and a degree certificate.

Positive

Positive

Positive

1. Starting from 18,550 euros.

See Memo

1. If there is only one shareholder, they must pay two-thirds of the subscribed capital; if there are two or more shareholders, they must pay one-third. 2. If you do not want to verify the capital through cash, you can provide a business plan to the Belgian Chamber of Commerce to prove that the company will not go bankrupt in the next three years.

Consolidated Ownership

Positive

Negative

At least two shareholders are required.

At least one person

Positive

Positive

Positive

61,500 euros

Negative

At least 25% must be paid in.

10

March 1st to June 30th of the following year

June 30th of the following year

Monthly or quarterly installment payments.

0 / 10 / 10

5/10/10

Capital gains are generally subject to tax at the standard corporate income tax rate (10%); however, capital gains from listed securities traded on regulated markets in the EU/EEA and on equivalent qualifying markets are generally exempt.

9.2%

10%

Private Ownership

Positive

Negative

Minimum one shareholder

Minimum one director

Negative

Negative

Positive

BGN 2000

Negative

Minimum 100% of registered capital must be paid up

[color=rgb(70, 70, 70)]15% (if subject to Bermuda CIT) or 0%.[/color]

If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.

Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.

Taxes are paid in instalments. The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year. The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.

0

0

There is no VAT or sales tax in Bermuda.

0

0

Private Ownership

Positive

Negative

At least one.

At least one.

Negative

Positive

Positive

No min cap requirement

Positive

No requirement for capital injection.

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

1[color=rgb(70, 70, 70)]20 days after the fiscal year-end.[/color]

[color=rgb(70, 70, 70)]120 days after the fiscal year-end.[/color]

NA

0/0/0

12.5/12.5/12.5

Capital gains are subject to the normal CIT rate：25%.

27%

25%–26%

Private Ownership

Positive

Negative

Requires a minimum of 2 shareholders.

The Legal Representative is required and can be a local citizen or a foreigner with a valid local Bolivian Residence/ authorized VISA

Negative

Negative

Positive

1 BOB

Positive

No paid-in capital requirement. The share capital of the new company will be calculated at the time of incorporation. However, payment of share capital is not required.

34 (composed of 25% IRPJ and 9% CSLL).

The last working day of July.

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

Normally monthly instalments, but there is an option of quarterly instalment.

0 / 15 - 22.5 / N/A

10 / 15 / 15

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

32%

15%

Consolidated Ownership

Positive

Positive

At least one

At least one

Negative

Negative

Positive

Minimum 10,000 Brazilian reais

Positive

N/A

Companies in the oil industry: Subject to 25% income tax. Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as: Other trading or businesses: 1.75% Real estate income (rent, royalties, premiums, etc.): 3% Professional / occupational income: 6% Income from commissions, royalties, dividends, etc.: 15% Financial institutions: 15%

Annual tax returns must be filed by March 31 of the subsequent tax year.

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

Estimated tax payments follow the same monthly schedule as business tax payments.

15/NA/NA

15/15/0

N/A

25%

25%

Private Ownership

Positive

Negative

at least one.

At least one.

Negative

Positive

Positive

No min cap requirement

Positive

No requirement for capital injection.

Private Ownership

Positive

Negative

At least one.

At least one.

Negative

Positive

Positive

No min cap requirement

Positive

No requirement for capital injection.

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

After six months from the end of the company's fiscal year.

Typically, two months after the end of the company's tax year.

Tax installment payments are usually due on the last day of each month.

N/A

25/25/25

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

23.74

13.74

Consolidated Ownership

Positive

Positive

At least one

At least one

Negative

Positive

Positive

100 Canadian dollars

Positive

N/A

Consolidated Ownership

Positive

Negative

Minimum one shareholder

Minimum one director

Positive

See Memo

Positive

No minimum registered capital requirement.

Positive

N/A

Consolidated Ownership

Positive

Positive

至少一名 translates to "at least one" in English.

至少一名 translates to "at least one" in English.

Positive

Negative

Positive

No minimum registered capital requirement.

Positive

N/A

Consolidated Ownership

See Memo

Negative

No requirements

No requirements

Positive

Positive

Positive

No minimum registered capital requirement.

Positive

N/A

Private Ownership

Negative

Negative

No requirements

No requirements

Positive

Positive

Positive

1. Starting from 1 Canadian dollar.

Positive

N/A

Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.

The due date varies from canton to canton (usually between six and nine months after the close of the business year).

The due date varies from canton to canton.

Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.

0%-35% / 0%-35% / 0

0%-35% / 0%-35% / 0

The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.

17.1%

10.4%

Consolidated Ownership

Positive

Negative

At least one

At least one

Positive

Negative

Positive

20,000 Swiss francs

Negative

1. Before the establishment of the company, 100% of the registered capital needs to be actually paid; 2. After the company is established, we will assist clients in opening the company's official bank account, and the paid registered capital can be remitted from the capital verification account to the company's official bank account.

12.5/15/25/27 (regime-dependent)

April 30

April 30

Last day of each month.

N/A

35/4/30

Capital gains are constrained by normal CIT interest rates.

23.44%

4.51%

Private Ownership

Positive

Negative

Minimum one shareholder

Minimum one director

Negative

Negative

Positive

No minimum

Positive

No minimum capital injection requirement.

25%

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

Within five months after the end of the tax year.

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

N/A

10/10/10

Capital gains are subject to the normal corporate income tax rate.

23.00

15.59

Consolidated Ownership

Positive

Negative

Cannot exceed fifty

The board of directors is composed of three to thirteen members. For limited liability companies with a small number of shareholders or a small scale, they can appoint an executive director without establishing a board of directors. The executive director can also serve as the company's manager.

Positive

Negative

Positive

If there is only one shareholder, the minimum requirement is 100,000 RMB. If the number of shareholders is between 2-50 people, the minimum is 30,000 RMB.

Negative

1. The minimum registered capital for a single-person limited company is 100,000 yuan, which must be fully contributed at one time; 2. For a limited company with two or more shareholders, the minimum registered capital is 30,000 yuan, which can be contributed in installments. The initial contribution should not be less than 20%, and the remaining registered capital can be in place within 2 years. For investment companies, the capital can be in place within 5 years.

Consolidated Ownership

Positive

Positive

Between two and two hundred people, with at least half of them residing within the territory of China

Five to nineteen people

Negative

Negative

Positive

No minimum requirement, a limited liability company established by way of raised funds, with registered capital being the total amount of paid-up capital.

Negative

Shareholders can contribute their registered capital in the form of currency or evaluated intangible assets, among which the monetary capital shall not be less than 30% of the total registered capital of the company.

Consolidated Ownership

Positive

Negative

At least one person

At least one person

Negative

Positive

Positive

1. Starting from 1 RMB; 2. The registered capital of a production-oriented company shall not be less than 30,000 yuan, the registered capital of a commercially-oriented company mainly engaged in wholesale business shall not be less than 30,000 yuan, and the registered capital of a commercially-oriented company mainly engaged in retail business shall not be less than 30,000 yuan.

See Memo

Need to be paid in 3 years.

35 (surcharges may apply)

Between April and May, depending on the tax ID of each taxpayer.

According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

N/A

20/20/20

15

32.93%

32.59%

Private Ownership

Positive

Negative

Minimum one shareholder

Minimum one director

Negative

Negative

Positive

No minimum capital requirement.

Positive

No minimum capital injection requirement.

30%

CIT return is generally due by 15 March

Final payment should also be made by 15 March

Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.

15/15/0

15/15/25

15% (2.25% under certain conditions)

28.24%

26.12%

12.5

Tax due on March 31 of the second year after the calendar year.

The relevant tax is due on August 1 of the year following the calendar year.

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

0/17/0

0/0/10

20

11.4%

5.92%

Private Ownership

Positive

Negative

At least one

At least one

Positive

See Memo

See Memo

1. Starting from 1 euro.

Positive

N/A

Consolidated Ownership

Positive

Positive

At least one

At least one

Negative

See Memo

See Memo

2,5629 euros

Positive

N/A

The tax year starting in 2024 is 21 (previously 19).

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

Prepaid taxes are paid every half year or quarter.

15/0/0

15/15/15

Capital gains are subject to the normal corporate income tax rate constraints.

18.34%

18.07%

Consolidated Ownership

Positive

Positive

At least one

At least one

Positive

Positive

Positive

1,000,000 Czech crowns

Positive

N/A

Consolidated Ownership

Positive

Negative

At least one

At least one

Negative

Positive

Positive

1. 1 Czech koruna (recommended starting at 1000 Czech koruna).

See Memo

1. 100% of the registered capital needs to be actually paid before the establishment of the company; 2. EaseCap Global can pay the registered capital up to 200,000 Czech crowns. If the registered capital exceeds 200,000 Czech crowns, please contact the EaseCap sales representative for a detailed quotation.

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

As stated in the assessment notice.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

25/25/0

25/0/15

Capital gains are subject to the normal corporate tax rate.

26.59

11.00

Consolidated Ownership

Positive

Positive

Unrestricted

At least one

Negative

Positive

Negative

50,000 euros

Positive

N/A

Consolidated Ownership

Positive

Negative

At least one shareholder

At least one

Negative

Positive

Positive

1. Starting from 25,000 euros.

Negative

1. 50% needs to be paid before the establishment of the company.

Consolidated Ownership

Positive

Negative

At least one

At least one

Positive

Positive

Positive

1. Starting from 1 euro in principle; 2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.

Positive

The company must pay a certain amount of registered capital from its turnover annually until it reaches 25,000 euros.

22

In general, six months after the end of the fiscal year.

Income for the next fiscal year was received on November 20th.

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

0/27/22

27/27/22

Capital gains are constrained by the normal corporate income tax rate.

20.36%

14.22%

Consolidated Ownership

Positive

Negative

At least one shareholder, no upper limit.

At least one director, with no maximum limit.

Positive

Positive

Positive

DKK 50,000

See Memo

1. The capital can be paid in cash, assets (non-cash contribution), or a combination of both; 2. If the capital is paid only in cash, only 25% of the nominal capital can be paid at the time of establishment; however, a minimum of DKK 50,000 must be paid before registration.

Collective Ownership

Positive

Negative

At least one shareholder, no upper limit.

At least one director, with no upper limit.

Positive

Positive

Positive

1. The minimum capital requirement is 1 Danish krone.

Positive

1. No capital verification is needed at the beginning of establishment; 2. When the registered capital of the company reaches 50,000 Danish kroner and is converted into traditional APS company money, dividends cannot be paid; 3. It is necessary to increase the share capital to 50,000 Danish kroner (approximately 7,000 euros) through normal operations before any dividends can be paid. Once the company reaches the required minimum share capital, it can be converted into an ApS.

27%

120 days after fiscal year-end

120 days after fiscal year-end

Monthly, on the 15th of each month

10/0/0

10/10/27

Capital gains are subject to the standard 27% CIT rate

25.60%

24.15%

Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.

Between April 9 and April 28 each year.

Between April 9 and April 28 each year.

NA

0/2/10

10/25/25

Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.

23.34%

18.60%

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

Corporate income tax is assessed and declared monthly.

CIT on distributed profits is payable upon distribution.

Not applicable as tax is only due on distribution.

0/0/0

0/0/10

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

17.0%

0.0%

Consolidated Ownership

Positive

Positive

One or more

At least one

Negative

Positive

Negative

25,000 euros

Negative

N/A

Consolidated Ownership

Positive

Negative

At least one shareholder

N/A

Positive

Positive

See Memo

1. Starting from 1500 euros.

See Memo

[ml][ol][li indent=0 align=left]Registered Capital must be paid before incorporation.[/li][li indent=0 align=left]TKEG Expat helps clients register Estonian OU company with an initial registered capital of 1 EUR. After incorporation, the registered capital can be increased. [/li][/ol][/ml]

22.5

Within four months after the end of the fiscal year.

Within four months after the end of the fiscal year.

Egyptian taxpayers have the option to use the prepayment method. This means that they can pay 60% of the previous year's declared tax (or the estimated amount for the current year) to the Egyptian Tax Authority in three installments. If they choose to do so, they do not have to comply with the local income withholding tax rules (their income will not be subjected to local withholding tax).

5-10/0/0

5-10/0/20

0, 10 or 22.5

20.81%

14.44%

Private Ownership

Positive

Negative

At least one.

At least one.

Negative

Positive

Positive

The minimum registered capital is 50,000 Egyptian pounds.

See Memo

If there is only one shareholder, a capital verification is required.

25

Within 25 calendar days after the end of the tax year.

Within 25 calendar days after the end of the tax year.

You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.

19/19/（19/24）

19/19/（19/24）

Capital gains are subject to the normal corporate income tax rate constraint.

23.30

18.17

Consolidated Ownership

Positive

Positive

At least one

At least one

Negative

Positive

Positive

60,000 euros

Negative

N/A

Consolidated Ownership

Positive

Negative

At least one

1. At least one; 2. In principle, there is no need for a local person to serve as a director in order to register a company. 3. If actual operation is required (such as recruiting employees), then a local resident is needed to serve as a director. If there is no local resident serving as a director, you can use the nominee director service provided by PCCW Global. For details, please refer to the "Nominee Director Quote System".

Negative

See Memo

Positive

1. Starting from 3000 euros

Negative

1. Before the company is established, 100% of the registered capital needs to be actually paid.

20

Four months from the end of the accounting period.

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

0/0/0

20/0/15

Capital gains are constrained by the normal corporate income tax rate.

19.71%

22.6%

Consolidated Ownership

Negative

Negative

At least one

To establish a company in Finland, at least two directors are required, one of whom must be a permanent resident of Finland or the European Union. Finnish law requires that 50% of the company's directors must be permanent residents of Finland or the European Union. Assuming the client needs to nominate two Chinese residents as company directors, it is necessary to hire two nominee directors in order to meet the requirements of the Finnish government.

Positive

Positive

no need for registered capital

Positive

N/A

Consolidated Ownership

Positive

Positive

Unlimited

At least one

Negative

Positive

Positive

No requirements, but typically at least 2,500 euros.

Positive

N/A

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

About the fiscal year ending on December 31st, until the end of May of the following year.

About the fiscal year ending on December 31 and May 15 of the following year.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).

N/A

25/0/25

Capital gains are constrained by the normal corporate income tax rate.

23.66

15.38

Consolidated Ownership

Positive

Positive

At least seven shareholders are required at the time of establishment.

At least one

Positive

Positive

Positive

37,000 euros

Negative

N/A

Consolidated Ownership

Positive

Negative

Due to the SARL company type, it requires shareholders to pay annual social security tax in France (up to 5000 euros/year), we recommend that clients provide two shareholders to register the SARL company in France to omit this requirement.

At least one

Negative

Positive

Positive

1. Starting from 1 euro.

Negative

At least 50% of the registered capital must be paid in cash before company incorporation. If the cash deposit is less than 100% of the registered capital, an auditor is required for contribution in kind. Thus TKEG Expat recommend paying 100% of the registered capital in cash.

Consolidated Ownership

Positive

Positive

At least one shareholder.

At least one

Positive

Positive

Positive

1. In principle, the minimum amount for account opening is 1 euro, and for consultancy on operation, the minimum amount is 2000 euros.

Negative