| List of tax-free states and states with law taxes imposed on transactions subject to exemptions in accordance with legislative acts of the concerned state.
 |
Black list |
 |
|
|
| Jurisdiction |
Latvia |
Russia |
Belarus |
Ukraine |
Kazakhstan |
 |
|
| Andorra |
 |
|
|
|
|
|
| Anguilla (UK) |
|
|
|
|
|
|
| Antigua & Barbuda |
|
|
|
|
|
|
| Aruba (Netherlands) |
|
|
|
|
|
|
| Azores |
 |
|
|
|
|
|
| Bahamas |
|
|
|
|
|
|
| Bahrain |
|
|
|
|
|
|
| Barbados |
|
|
|
|
|
|
| Belize |
|
|
|
|
|
|
| Bermuda (UK) |
|
|
|
|
|
|
| British Virgin Islands |
|
|
|
|
|
|
| Brunei |
|
|
|
|
|
|
| Campione (Italy) |
|
|
|
|
|
|
| Cayman Islands |
|
|
|
|
|
|
| Cook Islands |
|
|
|
|
|
|
| Costa Rica |
|
|
|
|
|
|
| Cyprus |
|
|
|
|
|
|
| Djibouti |
|
|
|
|
|
|
| Ecuador |
|
|
|
|
|
|
| Gibraltar |
|
|
|
|
|
|
| Grenada |
|
|
|
|
|
|
| Guatemala |
|
|
|
|
|
|
| Guernsey |
|
|
|
|
|
|
| Hong Kong |
|
|
|
|
|
|
| Hungary |
|
|
|
|
|
|
| Ingoushetia (RUS) |
|
|
|
|
|
|
| Ireland |
|
|
|
|
|
|
| Isle of Man |
|
|
|
|
|
|
| Jamaica |
|
|
|
|
|
|
| Jersey (UK) |
|
|
|
|
|
|
| Jordan |
|
|
|
|
|
|
| Kenya |
|
|
|
|
|
|
| Kuwait |
|
|
|
|
|
|
| Liberia |
|
|
|
|
|
|
| Lichteinstein |
|
|
|
|
|
|
| Liven |
|
|
|
|
|
|
| Luxembourg |
|
|
|
|
|
|
| Macau (China) |
|
|
|
|
|
|
| Madeira |
|
|
|
|
|
|
| Maldives |
|
|
|
|
|
|
| Malta |
|
|
|
|
|
|
| Marshall Islands |
|
|
|
|
|
|
| Mauritius |
|
|
|
|
|
|
| Monaco |
|
|
|
|
|
|
| Montserrat |
|
|
|
|
|
|
| Nauru |
|
|
|
|
|
|
| Netherlands Antilles |
|
|
|
|
|
|
| New Caledonia |
|
|
|
|
|
|
| Niue |
|
|
|
|
|
|
| Panama |
|
|
|
|
|
|
| Republic of Dominica |
|
|
|
|
|
|
| Samoa |
|
|
|
|
|
|
| San Marino |
|
|
|
|
|
|
| Seychelles |
|
|
|
|
|
|
| Singapore |
|
|
|
|
|
|
| St.-Pier and Mike Lon Islands |
|
|
|
|
|
|
| St.Hellena |
|
|
|
|
|
|
| St.Kitts & Nevis |
|
|
|
|
|
|
| St.Vincent & The Grenadies |
|
|
|
|
|
|
| Switzerland |
|
cantons of Geneva, Neuchetel, Fribourg, Tug |
cantons of Geneva, Neuchetel, Fribourg, Tug |
|
|
|
| Tahiti |
|
|
|
|
|
|
| Tonga |
|
|
|
|
|
|
| Turks & Caicos Islands |
|
|
|
|
|
|
| United Arab Emirates |
|
|
Dubai |
|
Dubai |
|
| United Kingdom |
|
|
|
|
|
|
| Uruguay |
|
|
|
|
|
|
| USA |
Virgin Islands USA |
Virgin Islands USA, Puerto Rico, states of Wyoming, Delaware |
Virgin Islands USA, Puerto Rico, states of Wyoming, Delaware |
Virgin Islands USA |
|
|
| Vanuatu |
|
|
|
|
|
|
| Venezuela |
|
|
|
|
|
|
|
|
|
|
|
