Valoris Consulting

INTELLIGENCE

Jurisdiction Matrix.

22 offshore and onshore jurisdictions, structured for direct comparison across tax, timeline, substance, and best use case. Full guides — Setup Path, Compliance, SWOT, FAQ — are gated to registered members.

Category

Singapore

Fund & InstitutionalOnshore & Treaty Network

Asian market holding structures, fund management entities, IP holding with treaty network access

Tax17% corporate, with partial exemptions for new companies
Setup1–3 days (company) / 6–8 weeks (fund management license)

UAE (ADGM / DIFC)

Fund & InstitutionalTrust & Foundation-Friendly

Holding companies, SPVs, fund structures, digital asset/token issuance vehicles

Tax0% on qualifying holding and fund activity under current rules
Setup2–4 weeks (standard) / 8–16 weeks (virtual asset licensing)

Cayman Islands

Holding & OffshoreFund & Institutional

Institutional-grade holding, fund vehicles (CIMA-regulated and exempted)

Tax0%
Setup5–10 days (entity) / 4–8 weeks (CIMA fund)

BVI

Holding & OffshoreTrust & Foundation-Friendly

Simple holding, SPVs

Tax0%
Setup2–5 days

Nevis

Holding & OffshoreTrust & Foundation-Friendly

Asset protection holding and trusts

Tax0% (offshore)
Setup1–3 days

Marshall Islands

Holding & Offshore

Maritime/shipping holding, fast SPVs

Tax0%
Setup2–4 days

Seychelles

Holding & Offshore

Low-cost holding, smaller structures

Tax0% (offshore)
Setup2–4 days

Belize

Holding & Offshore

Low-cost holding, declining banking access

Tax0% (offshore)
Setup2–4 days

Comoros (Anjouan)

Holding & Offshore

Lowest-cost formation, limited bankability

Tax0% (offshore)
Setup1–3 days

Gibraltar

Onshore & Treaty Network

EU-adjacent presence, gaming/fintech licensing

Tax12.5%
Setup1–2 weeks

Portugal (Madeira Free Zone)

Onshore & Treaty Network

EU substance with reduced tax

Tax5% (qualifying activity)
Setup2–4 weeks

United Kingdom

Onshore & Treaty Network

Onshore credibility, EU-adjacent access

Tax25%
Setup1–3 days

Delaware (US)

Onshore & Treaty Network

US operating entities, VC-backed startups

Tax21% federal + state
Setup1–2 days

Wyoming (US)

Onshore & Treaty Network

Low-cost US holding, LLC formation, DAO LLCs

Tax0% state-level
Setup1–3 days

Panama

Holding & OffshoreTrust & Foundation-Friendly

Holding + foundation pairing, Latin America access

Tax0% (offshore income)
Setup5–10 days (company) / 1–2 weeks (foundation)

St. Lucia

Holding & Offshore

General offshore alternative, CARICOM access

Tax0% (offshore income)
Setup3–5 days

Canada

Onshore & Treaty Network

North America presence, immigration-linked structuring

Tax15–27% (federal + provincial)
Setup1–2 weeks

Estonia

Digital Asset / RWA

Low-cost EU entry, digital-first company management

Tax0% on retained/reinvested profit
Setup1–3 days (e-Residency dependent)

Ireland

Fund & InstitutionalOnshore & Treaty Network

EU IP holding, US-Ireland structures, regulated funds

Tax12.5%
Setup1–2 weeks

New Zealand

Onshore & Treaty Network

Trustee company jurisdiction, foreign trust regime

Tax28%
Setup1–2 weeks

Mauritius

Fund & InstitutionalTrust & Foundation-Friendly

Africa/India-facing funds and holding, family governance

Tax3% effective (treaty-dependent)
Setup2–4 weeks

Hong Kong

Onshore & Treaty Network

China-facing holding, territorial tax on foreign income

Tax16.5% (territorial — offshore income exempt)
Setup1–2 weeks