ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of June 5, 2023 No. 86n

About approval of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones)

According to the subitem 1 of Item 3 of article 284 of the Tax Code of the Russian Federation I order:

1. Approve the enclosed List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones).

2. Recognize invalid:

the order of the Ministry of Finance of the Russian Federation of November 13, 2007 No. 108n "About approval of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones)" (registration number 10598) is registered by the Ministry of Justice of the Russian Federation on December 3, 2007;

the order of the Ministry of Finance of the Russian Federation of February 2, 2009 No. 10n "About modification of the order of the Ministry of Finance of the Russian Federation of November 13, 2007 No. 108n" (registration number 13432) is registered by the Ministry of Justice of the Russian Federation on February 25, 2009;

the order of the Ministry of Finance of the Russian Federation of August 21, 2012 No. 115n "About modification of the List of the states and the territories which are providing the preferential tax treatment and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones), No. 108n approved by the order of the Ministry of Finance of the Russian Federation of November 13, 2007" (registration number 25728) is registered by the Ministry of Justice of the Russian Federation on October 25, 2012;

the order of the Ministry of Finance of the Russian Federation of October 2, 2014 No. 111n "About modification of the List of the states and the territories which are providing the preferential tax treatment and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones), No. 108n approved by the order of the Ministry of Finance of the Russian Federation of November 13, 2007" (registration number 34776) is registered by the Ministry of Justice of the Russian Federation on November 19, 2014;

the order of the Ministry of Finance of the Russian Federation of November 2, 2017 No. 175n "About modification of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones), No. 108n approved by the order of the Ministry of Finance of the Russian Federation of November 13, 2007" (registration number 48956) is registered by the Ministry of Justice of the Russian Federation on November 20, 2017.

3. This order becomes effective since July 1, 2023.

Approved by the Order of the Ministry of Finance of the Russian Federation of June 5, 2023, No. 86n

The list of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones)

1. Australia;

2. Republic of Austria;

3. Anguilla;

4. Antigua and Barbuda;

5. Aruba;

6. Belize;

7. Bermuda shorts;

8. British Antarctic territory;

9. The British territory in the Indian Ocean;

10. British Virgin Islands;

11. Brunei-Darussalam;

12. Grand Duchy of Luxembourg;

13. Hungary;

14. Gibraltar;

15. Grenada;

16. Hellenic Republic;

17. Ireland;

18. Republic of Italy;

19. Canada;

20. Macao Special Administrative Region (Aomin) of People's Republic of China;

21. Principality of Andorra;

22. Principality of Liechtenstein;

23. Principality of Monaco;

24. Kingdom of Bahrain;

25. Kingdom of Belgium;

26. Kingdom of Denmark;

27. Kingdom of Spain;

28. Kingdom of the Netherlands;

29. Kingdom of Norway;

30. Kingdom of Sweden;

31. Curacao and Saint Martin (Netherlands part);

32. Republic of Latvia;

33. Republic of Lithuania;

34. Island Labuan Malayzii;

35. Republic of Maldives;

36. Montserrat;

37. New Zealand;

38. United Arab Emirates;

39. Cayman Islands;

40. Cook Islands;

41. Turks and Caicos Islands;

42. Separate administrative units of the United Kingdom of Great Britain and Northern Ireland:

Isle of Man;

Channel Islands (island of Guernsey, Jersey, Sark, Alderney);

43. Pitkern;

44. Portuguese Republic;

45. Republic Albania;

46. Republic of Bulgaria;

47. Republic of Vanuatu;

48. Republic Iceland;

49. Republic of Cyprus;

50. Republic of Korea;

51. Republic of Liberia;

52. Republic of Mauritius;

53. Republic of Malta;

54. Republic of the Marshall Islands;

55. Republic of Nauru;

56. Niue;

57. Republic of Palau;

58. Republic of Panama;

59. Republic of Poland;

60. Independent State of Samoa;

61. Republic of San Marino;

62. Republic Northern Macedonia;

63. Republic Seychelles;

64. Republic of Singapore;

65. Republic of Slovenia;

66. Republic of Croatia;

67. Romania;

68. Saint Elena, Ascension Island, Tristan-da-Kunya;

69. Saint Vincent and Grenadines;

70. Saint Kitts and Nevis;

71. Saint Lucia;

72. Slovak Republic;

73. Commonwealth Bahamas;

74. Commonwealth of Dominica;

75. United Kingdom of Great Britain and Northern Ireland;

76. United States of America;

77. Island Anjouan Soyuza Komory;

78. Sovereign basic areas Akrotiri and Dekeliya;

79. Taiwan (China);

80. Ukraine;

81. Federal Republic of Germany;

82. Federal States of Micronesia;

83. Republic of Finland;

84. Falkland Islands (Malvinskiye);

85. French Republic;

86. Montenegro;

87. Czech Republic;

88. Swiss Confederation;

89. Republic of Estonia;

90. Southern Georgia and South Sandwich Islands;

91. Japan.

 

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