Corporate Tax Haven Index 2025 · Tax Justice Network · 70 jurisdictions
Corporate Tax Haven Index (CTHI) — 70 ranked jurisdictions. The value combines a haven score (0-100, intensity of tax schemes) and the country's weight in global corporate financial flows: this addable composite feeds the donut chart ("CTHI share", summing to 100%).
Tax Justice Network, December 2025 edition.
The ranking rewards both the aggressiveness of tax schemes and the actual VOLUME of capital passing through them — a small territory with extreme schemes but low volume ranks below a large economy with moderate schemes but massive flows.
The British Virgin Islands and the Cayman Islands, two British Overseas Territories, alone hold 14% of the world score — ahead of far larger economies like Switzerland or the Netherlands, whose weight owes less to the intensity of their schemes than to the sheer volume of corporate capital flowing through them each year.