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Geography & Codes

Offshore Tax & Financial Secrecy Jurisdictions

Instead of treating tax havens as one official list, this dataset separates official listing, index-based risk, low-tax special regimes, mainstream planning hubs, and watchlist history.

Classification basis

Read the grade together with the source basis

There is no single global official list of tax havens, so official listing and index-based risk must be separated.

Grade A focuses on EU Annex I official non-cooperative tax jurisdictions as of February 2026.

Grade B marks offshore hubs with high corporate tax-abuse risk in sources such as the Tax Justice Network Corporate Tax Haven Index.

Grade C covers low-tax or special-regime jurisdictions such as Labuan and the Isle of Man, separately from official blacklist status.

Grade D covers mainstream financial hubs that remain important in tax-planning debates, including Singapore, Hong Kong, the Netherlands, Ireland, and Luxembourg.

Official listing

The EU list screens third-country jurisdictions around tax transparency, fair taxation, BEPS standards, and substance requirements.

Index-based risk

Tax Justice Network indexes combine legal frameworks with global financial scale to estimate corporate tax-abuse or secrecy contribution.

Low-tax regimes

Some entries are not whole-country labels but special territories or financial zones with distinct rates, exemptions, or holding structures.

Watchlist history

Where a jurisdiction has commitments, state-of-play notes, or past listing history, the latest status matters more than a fixed label.

This dataset is not tax, legal, investment, or compliance advice; verify current source documents before making decisions.

Jurisdictions 26
Official listed 10
High-risk hubs 5
Reviewed 2026-06-08

TABLE

Data preview

26 rows
American Samoa United States A: Official non-cooperative jurisdiction Listed on EU Annex I Territory Oceania Classified around EU-identified deficiencies in tax transparency, fair taxation, or implementation of international standards. Official listing status is the key signal rather than large financial-centre scale. EU Annex I as of 2026-02-17 Reviewed with EU and OECD-related criteria - Council of the EU · OECD 2026-06-08
Anguilla United Kingdom A: Official non-cooperative jurisdiction Listed on EU Annex I Territory Caribbean Low-tax offshore structures and economic-substance implementation should be checked together. Its Caribbean offshore-finance profile makes transparency and substance checks important. EU Annex I as of 2026-02-17 Check OECD harmful-tax-practice and information-exchange context - Council of the EU · OECD 2026-06-08
Guam United States A: Official non-cooperative jurisdiction Listed on EU Annex I Territory Oceania The distinction between its US-territory tax system and EU tax-cooperation criteria matters. The key basis is official non-cooperative listing rather than large-scale offshore-finance activity. EU Annex I as of 2026-02-17 Monitored by the EU with OECD-related criteria - Council of the EU 2026-06-08
Palau Palau A: Official non-cooperative jurisdiction Listed on EU Annex I Country Oceania Tax-cooperation and information-exchange implementation are the main classification basis. Official tax-cooperation deficiencies are weighted above secrecy scale. EU Annex I as of 2026-02-17 Information-exchange implementation context should be checked - Council of the EU · OECD 2026-06-08
Panama Panama A: Official non-cooperative jurisdiction Listed on EU Annex I Country Americas Offshore entities, territorial taxation, and international tax-cooperation issues are commonly discussed together. Financial secrecy and offshore-entity history are important supporting factors. EU Annex I as of 2026-02-17 Information-exchange and transparency context should be checked - Council of the EU · OECD · Tax Justice Network 2026-06-08
Russia Russia A: Official non-cooperative jurisdiction Listed on EU Annex I Country Europe/Asia Classified as a non-cooperative tax jurisdiction under EU criteria rather than a classic small offshore haven. Sanctions, information exchange, and international-cooperation context must be interpreted separately. EU Annex I as of 2026-02-17 Primarily EU tax-cooperation criteria - Council of the EU 2026-06-08
Turks & Caicos Islands United Kingdom A: Official non-cooperative jurisdiction Listed on EU Annex I Territory Caribbean Low-tax offshore structures and enforcement of economic-substance requirements are central. As a Caribbean offshore-finance centre, substance and transparency indicators should be read together. Newly added to EU Annex I on 2026-02-17 OECD Forum on Harmful Tax Practices concerns cited in EU listing - Council of the EU · OECD FHTP 2026-06-08
U.S. Virgin Islands United States A: Official non-cooperative jurisdiction Listed on EU Annex I Territory Caribbean Interpret its US-territory tax system separately from EU tax-cooperation criteria. Read Caribbean finance-centre context together with official non-cooperative status. EU Annex I as of 2026-02-17 Monitored by the EU with OECD-related criteria - Council of the EU · OECD 2026-06-08
Vanuatu Vanuatu A: Official non-cooperative jurisdiction Listed on EU Annex I Country Oceania Offshore finance, low-tax structures, and implementation of tax-cooperation standards are reviewed together. Small-island financial-secrecy risk is used as a supporting indicator. EU Annex I as of 2026-02-17 Information-exchange and transparency context should be checked - Council of the EU · OECD 2026-06-08
Vietnam Vietnam A: Official non-cooperative jurisdiction Listed on EU Annex I Country Asia Pacific Classified for information-exchange shortcomings rather than as a classic tax haven. Official exchange-of-information assessment is more central than financial secrecy scale. Newly added to EU Annex I on 2026-02-17 OECD Global Forum review cited in EU listing - Council of the EU · OECD Global Forum 2026-06-08
British Virgin Islands United Kingdom B: High-risk offshore tax hub High-risk offshore tax hub Territory Caribbean A Caribbean British Overseas Territory widely used for incorporation, holding-company, and offshore structures. Financial secrecy, beneficial ownership transparency, and company-registration structures should be reviewed together. Not on EU Annex I in February 2026 OECD/EU cooperation and reform status should be checked separately #1 Tax Justice Network · Financial Secrecy Index 2026-06-08
Cayman Islands United Kingdom B: High-risk offshore tax hub High-risk offshore tax hub Territory Caribbean A no/low-tax offshore finance centre widely used by funds, finance companies, and holding structures. Large offshore financial-services scale and entity-transparency indicators should be read together. Not on EU Annex I in February 2026 Continue checking economic-substance and transparency reforms #2 Tax Justice Network · Financial Secrecy Index 2026-06-08
Switzerland Switzerland B: High-risk offshore tax hub High-risk offshore tax and finance hub Country Europe A mainstream financial centre that remains relevant to international tax planning and low effective-tax-rate debates. Historical bank secrecy and modern transparency reforms must be considered together. Not on EU Annex I in February 2026 Participates in OECD transparency standards #3 Tax Justice Network · OECD 2026-06-08
Bermuda United Kingdom B: High-risk offshore tax hub High-risk offshore tax hub Territory Atlantic No/low-tax corporate structures combine with a major international insurance-finance profile. Financial-services scale and substance-rule implementation should be reviewed together. Not on EU Annex I in February 2026 Economic-substance and information-exchange status should be checked #4 Tax Justice Network · OECD 2026-06-08
Jersey United Kingdom B: High-risk offshore tax hub High-risk offshore tax hub British Crown Dependency Europe A British Crown Dependency combining a zero-ten corporate-tax style with wealth-management and funds activity. Read it with the wider UK-linked offshore finance network and beneficial-ownership transparency indicators. Not on EU Annex I in February 2026 Information-exchange and substance-rule participation should be checked #8 Tax Justice Network · OECD 2026-06-08
Labuan Malaysia C: Low-tax or special-regime jurisdiction Low-tax or special-regime jurisdiction Special financial zone Asia Pacific Labuan trading activity is described as taxed at 3% of net audited profits; non-trading investment-holding income attracts no tax. The special-zone regime and substance requirements matter more than Malaysia's general tax system. Malaysia is not on EU Annex I in February 2026 Special tax regime should be checked against international standards - Labuan IBFC · Council of the EU · OECD 2026-06-08
Isle of Man United Kingdom C: Low-tax or special-regime jurisdiction Low-tax or special-regime jurisdiction British Crown Dependency Europe PwC's February 2026 summary describes a standard 0% CIT rate, with separate rates for banking, some retail activity, and real estate. Better read as a low-tax corporate regime with financial services, not as an official blacklist jurisdiction. Not on EU Annex I in February 2026 Information-exchange and substance-rule participation should be checked - PwC Tax Summaries · OECD 2026-06-08
Guernsey United Kingdom C: Low-tax or special-regime jurisdiction Low-tax or special-regime jurisdiction British Crown Dependency Europe Often discussed around zero-ten style taxation, finance, funds, and trust structures. Review it with the UK-linked offshore network and beneficial-ownership/information-exchange standards. Not on EU Annex I in February 2026 Information-exchange and substance-rule status should be checked - OECD · Tax Justice Network 2026-06-08
Singapore Singapore D: Mainstream low-tax planning hub Mainstream low-tax planning hub Country Asia Pacific Regional headquarters, finance, IP, incentives, and low effective-tax-rate debates intersect. Because financial-services scale is large, secrecy indicators and global scale should be read together. Not on EU Annex I in February 2026 Participates in OECD standards #5 Tax Justice Network · OECD 2026-06-08
Hong Kong China D: Mainstream low-tax planning hub Mainstream low-tax planning hub Territory Asia Pacific Used in territorial-taxation, finance, trade, and holding-company structures. Financial-services scale and its special administrative status should be considered together. Not on EU Annex I in February 2026 Information-exchange and international-standard participation should be checked #6 Tax Justice Network · OECD 2026-06-08
Netherlands Netherlands D: Mainstream low-tax planning hub Mainstream low-tax planning hub Country Europe Classified as a key multinational tax-planning channel rather than an official non-cooperative jurisdiction. Corporate structures and treaty-network effects are more central than classic secrecy. EU member state; not subject to EU Annex I Participates in OECD/EU standards #7 Tax Justice Network · OECD 2026-06-08
Ireland Ireland D: Mainstream low-tax planning hub Mainstream low-tax planning hub Country Europe Low corporate-tax rates, IP structures, and multinational headquarters functions are discussed together. Corporate tax structures and effective-tax-rate debates are more central than secrecy. EU member state; not subject to EU Annex I Participates in OECD/EU standards #9 Tax Justice Network · OECD 2026-06-08
Luxembourg Luxembourg D: Mainstream low-tax planning hub Mainstream low-tax planning hub Country Europe An EU internal financial hub frequently discussed as a multinational tax-planning channel. Financial-services scale, funds activity, and entity transparency should be read together. EU member state; not subject to EU Annex I Participates in OECD/EU standards #10 Tax Justice Network · OECD 2026-06-08
Brunei Brunei E: Watchlist or improved-status jurisdiction Watchlist or grey-zone jurisdiction Country Asia Pacific The key signal is reform commitment and monitoring status rather than Annex I listing. Keep it as a watchlist entry pending later EU updates. EU Annex II/state-of-play context as of 2026-02-17 Foreign-source income exemption reform commitment should be checked - Council of the EU 2026-06-08
Seychelles Seychelles E: Watchlist or improved-status jurisdiction Watchlist or improved-status jurisdiction Country Africa Known historically for offshore company structures, but the latest official status should reflect improvement. Separate historical risk from current transparency assessment. Described as to be removed from the EU state-of-play document in February 2026 Positive Global Forum rating cited - Council of the EU · OECD Global Forum 2026-06-08
Antigua & Barbuda Antigua & Barbuda E: Watchlist or improved-status jurisdiction Watchlist or improved-status jurisdiction Country Caribbean A Caribbean low-tax/offshore-finance jurisdiction historically, but current official status reflects improvement. Historical risk and current information-exchange assessment are shown separately. Described as to be removed from the EU state-of-play document in February 2026 Positive Global Forum rating cited - Council of the EU · OECD Global Forum 2026-06-08