Tax haven countries
The following list sets out the countries and jurisdictions commonly regarded as tax havens, both the classic offshore financial centres and jurisdictions with favourable tax and regulatory regimes. Classifications differ from one organisation to another; this list draws on studies by the OECD, the EU and the Tax Justice Network, and on general international consensus.
Classic tax havens (offshore financial centres)
- Anguilla
- Antigua and Barbuda
- Bahamas
- Barbados
- Belize
- Bermuda
- British Virgin Islands (BVI)
- Cayman Islands
- Cook Islands
- Dominica
- Grenada
- Isle of Man
- Jersey
- Guernsey
- Montserrat
- St Kitts and Nevis
- St Lucia
- St Vincent and the Grenadines
- Turks and Caicos Islands
Europe
- Andorra
- Cyprus
- Gibraltar
- Ireland
- Liechtenstein
- Luxembourg
- Malta
- Monaco
- Netherlands (including certain favourable tax rulings)
- San Marino
- Switzerland
Asia
- Hong Kong
- Labuan (Malaysia)
- Macau
- Singapore
- United Arab Emirates (UAE) (including free zones such as Dubai International Financial Centre)
Africa
- Mauritius
- Seychelles
- Liberia
The Americas, outside the Caribbean
- Panama
- Uruguay (partial tax haven for certain types of investments)
Oceania
- Nauru
- Niue
- Vanuatu
Jurisdictions with disputed tax haven characteristics
These jurisdictions are not always classified as tax havens, but are criticised for tax practices that enable aggressive tax avoidance:
- United Kingdom (because of its Overseas Territories and Crown Dependencies)
- United States (states such as Delaware, Nevada, South Dakota, and Wyoming)
- Australia (limited incentives in specific areas)
- Israel (special provisions for foreign residents or income)
Notes
- EU list. Since the Council update of 9 October 2026, the EU list of non-cooperative jurisdictions for tax purposes comprises American Samoa, Anguilla, Guam, Palau, the Russian Federation, the Turks and Caicos Islands, the US Virgin Islands and Vanuatu.
- OECD grey list. Countries under review or only partially compliant with international standards.
- Anjouan, accordingly, is not a tax haven.
