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Europe

Operating businesses with 75%+ revenue inside Monaco, Monaco

Monaco companies generating 75% or more of turnover from activities conducted in Monaco pay 0% corporate tax. Above 25% foreign source revenue, the standard 33.33% rate applies. So the regime rewards genuine local substance, not letterbox structures.

0% if 75%+ local revenue33.33% on foreign incomeSubstance: 2+ employees, local office
Start setup {placement} 4 min · no card required
Corp tax
33.33%
Fastest setup
8 weeks
Tax treaties
40
Region
Europe

What you'll need

  • Resident director required
  • Local registered office required
  • Economic-substance test applies
  • Minimum capital: EUR 15,000
  • Administrative language: French
  • Legal system: Civil law

Tax and treaty profile

  • Corporate tax 33.33%
  • Effective rate ~0%
  • Tax treaties 40
  • VAT rate 20%
  • Withholding on dividends 0%
Key treaty partners
FranceGermanyUKItalySpainBelgium

Banking and payments

  • Banking is straightforward
  • Stripe supported
  • Wise supported
  • Crypto banking available
  • EMI license framework available

Considerations

If you are a French tax resident or French national

The 1963 Franco-Monégasque treaty keeps French nationals taxed in France regardless of Monaco residency, and Monaco was added to the FATF grey list in June 2024. For French founders, Monaco rarely solves the tax problem cleanly.

1963 French treatyFATF grey listFrench CFC trap