Current list of low-tax or tax-free countries and territories

1. Anguilla
2. Guam, territory of the USA
3. The Republic of Palau
4. The Russian Federation (as from 1^st July 2023)
5. Samoa, territory of the USA
6. Turks and Caicos Islands (as from 1^st April 2026)
7. The Republic of Vanuatu
8. Virgin Islands, territory of the USA

Jurisdictions listed until October 31, 2026:

• The Republic of Panama;
• The Socialist Republic of Viet Nam (as from 1^st April 2026).

Jurisdictions listed until March 31, 2026:

• The Republic of Fiji;
• The Independent State of Samoa;
• The Republic of Trinidad and Tobago.

Jurisdictions listed until October 18, 2024:

• Antigua and Barbuda (as from 1^st November 2023).

Jurisdictions listed until February 29, 2024:

• Belize (as from 1^st November 2023);
• Commonwealth of the Bahamas;
• The Republic of Seychelles (as from 1^st November 2023);
• Turks and Caicos Islands.

Jurisdictions listed until October 31, 2023:

• the British Virgin Islands (as from 1^st July 2023);
• the Republic of Costa Rica (as from 1^st July 2023);
• the Republic of the Marshall Islands (as from 1^st July 2023).

Link to the updated list of low-tax or tax-free countries and territories published in the official publication "Latvijas Vēstnesis.