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Isle of Man: Offshore Investment


This page was last updated on 21 February 2020.

In the past, Isle of Man residents have been excluded from participating in the most attractive offshore company forms; they pay tax on their worldwide income. However, the maximum rate of 20% is not penal, and there are no other taxes to speak of, so that they can benefit from offshore investment to a reasonable degree.

Non-residents of the island (which includes the owners of local properties so long as they don't spend more than four months a year there) can make full use of the offshore investment vehicles available. Non-residents pay tax on locally sourced income, though this excludes most types of income and capital gain in the offshore sector.



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