离岸金融（offshore finance）是指设在某国境内但与该国金融制度无甚连系，且不受该国金融法规管制的金融机构所进行的资金融通活动。 离岸金融中心（英语：offshore financial centre），又称国际离岸金融中心，是指投资人的公司注册在离岸管辖区，但投资人不用亲临注册地，其业务运作可在世界各地的任何地方直接开展。离岸金融中心一般为离岸公司提供极低的税率、极为松散的监管等一系列优惠，世界较知名的离岸中心有英属维尔京群岛、萨摩亚、香港、开曼群岛、关岛、马恩岛等。

An offshore financial centre (OFC) is a small, low-tax jurisdiction specializing in providing corporate and commercial services to non-resident offshore companies, and for the investment of offshore funds. The term was coined in the 1980s. The International Monetary Fund (IMF) defines an offshore financial centre as "a country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy."