JURISDICTION COMPARISON · 2026
A side-by-side breakdown for founders. Tax, banking, residency, registration time, and real costs — built from how MOSTAR actually structures clients in each jurisdiction.
At a glance
| Armenia | UAE | USA (Delaware) | |
|---|---|---|---|
| Registration time | 1 working day | 3–7 working days | 1–14 working days |
| Starting cost (MOSTAR fee) | $510 (IE) · $600 (LLC) | $3,500 + | $1,200 + |
| Corporate tax (default regime) | 18% on profit | 9% (with $100K exemption) | 21% federal + state |
| Lowest available rate | 1% IT (turnover tax) | 0% freezone qualifying | 0% LLC pass-through (non-resident) |
| VAT / sales tax | 20% (General); 0% Simplified | 5% VAT | 0–10% state-by-state |
| 100% foreign ownership | No restrictions | In freezones | No restrictions |
| Local director required | Not required | Sometimes (varies by zone) | Not required |
| Bank account opening | Local Armenian banks; in-person preferred | Premium tier (Mashreq, Emirates NBD, ADCB) | Mercury / Wise (online); traditional banks need US presence |
| Residency permit included | 1 or 3 years via company | 2-year visa + Emirates ID | Not via company alone |
| VC / fundraising friendly | Limited | Regional | Gold standard for US VCs |
| Double tax treaties | 50+ countries | 140+ countries | 60+ countries |
| Annual maintenance | $300–800/year | $3,000–6,000/year | $300–500/year |
Armenia
UAE
USA
Still deciding?