Location attractiveness was determined from A.T Kearney surveys, other industry surveys and client engagements over the past five years.
Financial attractiveness assessment criteria: compensation costs, infrastructure costs and tax and regulatory costs.
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Most financially attractive countries for business services offshoring 2021
This statistic shows the most financially attractive countries for offshore business services worldwide in 2021. Sri Lanka was the most financially attractive country for offshore business services with a score of ****.
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Kearney. (April 15, 2021). Most financially attractive countries for business services offshoring worldwide in 2021 [Graph]. In ÌÇÐÄÆÆ½â°æ. Retrieved August 01, 2026, from /statistics/329784/most-financially-attractive-countries-for-offshore-business-services-worldwide/
Kearney. "Most financially attractive countries for business services offshoring worldwide in 2021." Chart. April 15, 2021. ÌÇÐÄÆÆ½â°æ. Accessed August 01, 2026. /statistics/329784/most-financially-attractive-countries-for-offshore-business-services-worldwide/
Kearney. (2021). Most financially attractive countries for business services offshoring worldwide in 2021. ÌÇÐÄÆÆ½â°æ. ÌÇÐÄÆÆ½â°æ Inc.. Accessed: August 01, 2026. /statistics/329784/most-financially-attractive-countries-for-offshore-business-services-worldwide/
Kearney. "Most Financially Attractive Countries for Business Services Offshoring Worldwide in 2021." ÌÇÐÄÆÆ½â°æ, ÌÇÐÄÆÆ½â°æ Inc., 15 Apr 2021, /statistics/329784/most-financially-attractive-countries-for-offshore-business-services-worldwide/
Kearney, Most financially attractive countries for business services offshoring worldwide in 2021 ÌÇÐÄÆÆ½â°æ, /statistics/329784/most-financially-attractive-countries-for-offshore-business-services-worldwide/ (last visited August 01, 2026)
Most financially attractive countries for business services offshoring worldwide in 2021 [Graph], Kearney, April 15, 2021. [Online]. Available: /statistics/329784/most-financially-attractive-countries-for-offshore-business-services-worldwide/