Palau

PW USD$ English
Pros
Strategic use of the US Dollar providing monetary stability and eliminating currency exchange risks.
High level of personal safety and political stability within a peaceful, low-crime Pacific environment.
Pristine natural surroundings and world-class marine ecosystems offering an exceptional, secluded lifestyle.
Cons
Constitutional prohibitions on foreign land ownership and specific business sectors reserved for local citizens.
High operational costs due to geographic isolation, expensive imports, and limited infrastructure reliability.
Recent implementation of Goods and Services Tax increasing bureaucratic compliance and state regulatory oversight.

Long story short: In Palau, nobody from the tax office will ever hunt you down: there's no income tax to speak of, just a light wage tax and a gross revenue tax of a few percent on business turnover, no VAT, no capital gains tax. Nobody checks your books because nobody has the manpower or the will to.

The catch: you can't just show up and open a shop. Most sectors are reserved for citizens, so you need a local majority partner and a Foreign Investment Board permit that can sit on someone's desk in Koror for months. Banking is thin, two branches of American banks, US dollar economy, and getting a loan as a foreigner is basically a fantasy. Anything that isn't fish or coconuts arrives by boat at inflated prices.

Beyond that: corruption is low by regional standards but everyone knows everyone, so favors move on family lines. Crime is close to nonexistent in Koror's nicer streets, infrastructure is basic but workable since the new internet cable, seafood is excellent and cheap, and the diving and lagoons are genuinely world class, among the best on the planet.

VERYLOW TAX 2.3/10 HOLDING 0.8/10 DIVIDENDPIPELINE 0/10 CRYPTOHAVEN 8.1/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: NO.
Palau doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

01.1 Income tax
Personal income tax
NONE
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesno personal income tax framework
01.2 Tax residence test
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori
N/A
no income tax framework — nothing to simulate

Will your wealth be taxed?

Long story short: NO.
Palau keeps its hands off what you hold. No capital gains tax, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

02.1 Investment income
Capital gains
NONE
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesno capital gains regime
Dividend tax
NONE
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesno dividend tax
Interest income
NONE
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesno interest income tax
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · Palau does not impose a capital gains tax on individuals. Following the 2023 tax reform (RPPL 11-11), individual taxation is strictly limited to the 'Wages and Salary Tax' (6-12%). Casual investment gains are not considered wages and are therefore not taxed. However, professional or high-frequency trading is treated as a business activity subject to the 12% Business Profits Tax (BPT) on net income.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES.
Palau is maximum operational chill: no corporate income tax on standard profits, no criminal liability for misuse of corporate assets, and non-public registries.

The state doesn't take a cut, doesn't park a prosecutor over your intra-company flows, and doesn't put your name in a search box.

VAT sits at n/a. Run your thing; nobody's looking over your shoulder.

03.1 Rates
Corporate tax
NONE
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesno corporate income tax framework
VAT standard rate
NONE
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairesno general VAT · no consumption tax framework
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · Palau's legal system is based on US Common Law and the American Model Business Corporation Act (12 PNCA). Under these principles, a sole director who is also the sole shareholder cannot be prosecuted for criminal theft or embezzlement (17 PNCA § 2602) of corporate assets while the company is solvent. This is because criminal 'theft' requires the taking of 'property of another' without consent; in a sole-owner scenario, the owner's consent negates the 'unlawful' element of the taking. Such actions are instead treated as civil breaches of fiduciary duty, tax issues (constructive dividends), or grounds for 'piercing the corporate veil' to hold the individual liable for corporate debts.
Shareholders privacy
PRIVATE
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesOffice of the Registrar of Corporations
Directors privacy
PRIVATE
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesOffice of the Registrar of Corporations
03.3 Incorporation cost
In this country, the most standard company form is called Domestic Corporation. The costs below are for incorporating a company in its simplest form, for reference only.
Articles of Incorporation Filing Fee (FIC Registry)
USD 250
Foreign Investment Approval Certificate (FIAC) Application Fee
USD 500
National and State Business License Fees
USD 150
Professional Legal and Incorporation Services (FIAC Support)
USD 3,500
Total
USD 4,400

A good fit for a holding?

Long story short: NO.
Palau has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
TERRITORIAL
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesterritorial — foreign-source income generally untaxed
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
NONE
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesno withholding on outbound dividends
WHT · interest
NONE
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Source et informations complémentairesno withholding on outbound interest
WHT · royalties
NONE
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Source et informations complémentairesno withholding on outbound royalties
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · PW 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with PW.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: LITTLE.
Coming and going from Palau costs you nothing worth mentioning. Territorial regime (foreign income stays foreign), no exit tax at the door.

You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
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Source et informations complémentairesnot available
Marriage
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Source et informations complémentairesnot available
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Nobody's reading over your shoulder in Palau. It has joined almost none of the big automatic-exchange machines (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are non-public.

Your account movements stay out of foreign tax offices; your name stays out of search boxes. Here, discretion isn't a perk; it's the factory setting.

Multilateral reporting frameworks 0/9 active · 1 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: YES.
Palau stacks the EU non-cooperative list on top of national blacklists. Counterparties routinely fire anti-abuse rules, jack up withholding, or refuse the deal entirely, and the EU layer makes the friction automatic across the whole bloc.

The jurisdiction itself is the risk; the substance of what you do there is a footnote.

Blacklist exposure Listed by 4 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short:
Not enough data to tell how free you'd actually feel in Palau.

08.1 Press freedom
Press freedom · RSF index
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Central bank digital currencyi
Program Status Cross-border Sources
Palau Stablecoin
Surangel Whipps Jr., President of Palau, mentioned since Palau does not have an established central bank and uses USD as its currency, their goal is to have a USD-backed stablecoin, which is really a step toward a CBDC, Surangel Whipps Jr. suggests.
PROOF OF CONCEPT

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Palau. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (3/11), but for an online business this is swimming against the current.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Palau. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.