The Isle of Man is actively supporting the development of space, e-gaming and e-commerce businesses to add to its highly developed financial services sector. The Government has put in place a number of incentives and regulatory controls to encourage growth. As part of its drive to attract entrepreneurs to the Island, the government is offering funding of up to 40% towards the cost of relocating, marketing, hardware and software. Annual government grants of up to 50% of training costs are also available. The Isle of Man’s highly attractive tax regime including zero rate of corporation tax, no capital gains tax and low betting and gaming duty, coupled with low personal taxation makes it an ideal location to establish a business.