Black list countries in Estonia

List of tax exempt and low tax rate territories

1. Principality of Andorra

2. Anguilla (GBR)

3. Antigua and Barbuda

4. Aruba

5. Commonwealth of the Bahamas

6. Kingdom of Bahrein

7. Barbados

8. Belize

9. Bermuda Colony (GBR)

10. British Virgin Islands

11. State of Brunei Darussalam

12. Cook Islands

13. Republic of Costa Rica

14. Republic of Djibouti

15. Dominican Republic

16. Republic of the Philippines 

17. Gibraltar (GBR)

18. Grenada

19. Territory of Guam

20. Republic of Guatemala

21. Guernsey (GBR)

22. Netherland Antilles (Curaçao and Sint Maarten)

23. Hong Kong

24. Jamaica

25. Cayman Islands (GBR)

26. State of Qatar

27. Republic of Kenya

28. State of Kuwait

29. Labuan

30. Republic of Liberia

31. Principality of Liechtenstein

32. Republic of Lebanon

33. Macau (Aomen)

34. Republic of the Maldives

35. Republic of the Marshall Islands

36. Republic of Mauritius

37. Principality of Monaco

38. Montserrat Colony (GBR)

39. Republic of Nauru

40. Republic of Niue

41. Sultanate of Oman

42. Republic of Panama

43. Commonwealth of Puerto Rico (USA)

44. French Polynesia

45. Saint Kitts and Nevis (Federation of Saint Christopher and Nevis)

46. Saint Lucia

47. Saint Vincent and the Grenadines

48. Republic of San Marino

49. Republic of Seychelles 

50. Republic of Chile

51. Colony of Turk and Caicos Islands (GBR)

52. Eastern Republic of Uruguay

53. New Caledonia (FRA)

54. Republic of Vanuatu

55. Republic of Venezuela

56. United States Virgin Islands