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

1. Anguilla;
2. Guam, territory of the USA;
3. The Republic of Fiji;
4. The Republic of Palau;
5. The Republic of Panama;
6. The Russian Federation (as from 1^st July 2023);
7. Samoa, territory of the USA;
8. The Independent State of Samoa;
9. The Republic of Trinidad and Tobago;
10. The Republic of Vanuatu;
11. Virgin Islands, territory of the USA.

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": https://likumi.lv/ta/id/355781-par-aktualo-zemu-nodoklu-vai-beznodoklu-valstu-un-teritoriju-sarakstu.