Entities from the so-called tax havens

In Polish law, “tax haven” is referred to as “a country applying harmful tax competition”. This harmfulness results from the fact that these countries and territories do not impose property, income and capital taxes on their inhabitants and investors or limit them to a small amount. Consequently, these countries are more attractive to investors who invest their capital there, depriving their home countries of income.

By way of an ordinance, the Minister of Finance listed 26 countries and territories that apply harmful tax competition. This list was completed in 2020 with countries that are uncooperative for tax purposes.

Tax havens map

  1. Principality of Andorra
  2. Anguilla – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
  3. Antigua and Barbuda
  4. Aruba / Sint-Maarten / Curacao – Territories of the Kingdom of the Netherlands
  5. Community of the Bahamas
  6. Kingdom of Bahrain
  7. Barbados
  8. Belize
  9. Bermuda – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
  10. British Virgin Islands – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
  11. Cook Islands – Self-Governing Territory Associated with New Zealand
  12. Dominica Community
  13. Gibraltar – British Crown Overseas Territory
  14. Grenada
  15. Sark – Dependent Territory of the British Crown
  16. Hong Kong – Special Administrative Region of the People’s Republic of China
  17. Cayman Islands – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
  18. Republic of Liberia
  19. Principality of Liechtenstein
  20. Macau – Special Administrative Region of the People’s Republic of China
  21. Republic of Maldives
  22. Republic of the Marshall Islands
  23. Republic of Mauritius
  24. Principality of Monaco
  25. Montserrat – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
  26. Republic of Nauru
  27. Niue – Self-Governing Territory Associated with New Zealand
  28. Republic of Panama
  29. Independent State of Samoa
  30. Republic of Seychelles
  31. Federation of Saint Kitts and Nevis
  32. Saint Lucia
  33. Saint Vincent and the Grenadines
  34. Kingdom of Tonga
  35. Turks and Caicos Islands – Overseas Territory of the United Kingdom of Great Britain and Northern Ireland
  36. US Virgin Islands – US Unincorporated Territory
  37. Republic of Vanuatu