Surga pajak atau suaka pajak (bahasa Inggris: tax haven, bahasa Belanda: belastingparadijs) adalah yurisdiksi dengan tingkat perpajakan "efektif" yang sangat rendah untuk investor asing (tarif "headline" mungkin lebih tinggi).[lower-alpha 1][1][2][3][4][5] Dalam beberapa definisi tradisional, surga pajak juga menawarkan kerahasiaan keuangan.[lower-alpha 2][6]
Many corporate–focused tax havens have high nominal rates of taxation (e.g. Netherlands at 25%, United Kingdom at 19%, Singapore at 17%, and Ireland at 12.5%), but maintain a tax regime that excludes sufficient items from taxable income to bring the effective rates of taxation closer to zero
Since the post–2000 OECD–IMF–FATF initiatives on reducing banking secrecy and increasing transparency, modern academics consider the secrecy component to be redundant. See § Definitions.
"Tax haven definition and meaning | Collins English Dictionary" (dalam bahasa Inggris). Collins Dictionary. Diarsipkan dari versi asli tanggal 28 December 2017. Diakses tanggal 27 December 2017. A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries.
James R. Hines Jr.; Anna Gumpert; Monika Schnitzer (2016). "Multinational Firms and Tax Havens". The Review of Economics and Statistics. 98 (4): 713–727. doi:10.1162/REST_a_00591. Diarsipkan dari versi asli tanggal 17 April 2019. Diakses tanggal 16 August 2018. Tax havens are typically small, well-governed states that impose low or zero tax rates on foreign investors.