Caribbean Corporate Tax Comparison 2025
A jurisdiction-by-jurisdiction tax intelligence briefing for business owners, investors and tax advisors across 12 Caribbean and associated territories. Covers statutory and effective corporate rates, the OECD Pillar Two impact, withholding taxes, capital gains treatment, and key special regimes including Puerto Rico Act 60, Barbados's reformed structure, and the zero-tax frameworks of Cayman and BVI.
- Corporate tax rates compared across 12 Caribbean jurisdictions
- OECD Pillar Two 15% global minimum tax explained (€750M MNE threshold)
- Region remains highly competitive for SMEs below the MNE threshold
- Puerto Rico Act 60: a US-compliant 4% corporate rate
- Barbados reformed to a flat 9% CIT with a treaty network and 0% WHT
- Zero-tax positioning of Cayman, BVI, Bermuda and the Bahamas
12
Pages
6
Data Visualizations
12
Islands Covered
Format
About This Report
A jurisdiction-by-jurisdiction tax intelligence briefing for business owners, investors and tax advisors across 12 Caribbean and associated territories. Covers statutory and effective corporate rates, the OECD Pillar Two impact, withholding taxes, capital gains treatment, and key special regimes including Puerto Rico Act 60, Barbados's reformed structure, and the zero-tax frameworks of Cayman and BVI.
Key Insights
- Corporate tax rates compared across 12 Caribbean jurisdictions
- OECD Pillar Two 15% global minimum tax explained (€750M MNE threshold)
- Region remains highly competitive for SMEs below the MNE threshold
- Puerto Rico Act 60: a US-compliant 4% corporate rate
- Barbados reformed to a flat 9% CIT with a treaty network and 0% WHT
- Zero-tax positioning of Cayman, BVI, Bermuda and the Bahamas