Usually, the different tax rates are a percentage but the cost of taking advantage of the lower rate is fixed. If you are a big company, then it may be worth p

Usually, the different tax rates are a percentage but the cost of taking advantage of the lower rate is fixed. If you are a big company, then it may be worth paying a huge amount to save even more in taxes. If you are a small company, the amount you would save could be lower than the fixed cost. There is also a large time investment which you probably cannot make if you are solo. The specifics will depend on what you mean exactly by off shore (what country? what legal structure?). But if you are swimming in money and have high taxes, you could hire a tax consultant to explore this option more carefully.