Tax Guide 2021 | Blacklisted jurisdictions

Tax havens



Blacklisted jurisdictions

List of countries, territories and regions that provide a more favorable tax regime.

Countries, territories and regions

American Samoa

Liechtenstein

Anguilha

Maldive Islands

Antigua and Barbuda

Marshall Islands

Aruba

Mauritius

Ascension Island

Monaco

Bahamas

Monserrat

Bahrain

Nauru

Barbados

Netherlands Antilles

Belize

Northern Mariana Islands

Bermuda 

Niue Island

Bolivia

Norfolk Island

British Virgin Islands

Pacific Islands (2)

Brunei

Palau Islands

Cayman Islands 

Panama

Channel Islands (1)

Pitcairn Island

Christmas Island

Porto Rico

Cocos (Keeling)

Qatar

Cook Islands

Queshm Island

Costa Rica

Saint Helena 

Djibouti

Saint Kitts and Nevis

Dominica

Saint Lucia 

Falkland Islands or Malvinas

Saint Pierre and Miquelon

Fiji Islands

Samoa

French Polynesia

San Marino

Gambia

Seychelles

Gibraltar 

Solomon Islands

Grenada

St Vicente and the Grenadines

Guam

Sultanate of Oman

Guyana

Svalbard (3)

Honduras

Swaziland

Hong Kong

Tokelau

Isle of Man 

Trinidad and Tobago

Jamaica

Tristan da cunha

Jordan

Turks and Caicos Islands

Kingdom of Tonga

Tuvalu

Kiribati

United Arab Emirates

Kuwait

United States Virgin Islands

Labuan

Vanuatu

Lebanon

Yemen Arab Republic

Liberia

Uruguay

(1) Includes Alderney, Guernsey,Great Stark, Herm, Little Sark, Brechou, Jethou, Jersey and Lihou.
(2) Remaining Pacific Islands not included in this list.
(3) Spitsbergen Archipelago and Bjornoya Island.

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