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Ministry of Justice

Russian Federation

On April 26, 2024 No. 78026

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of March 28, 2024 No. 35n

About approval of the Special 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 article 4 of the Federal Law of December 19, 2023 "About modification of parts the first and second the Tax Code of the Russian Federation and article 9 of the Federal law "About Modification of Parts the First and Second Tax Code of the Russian Federation and Separate Legal Acts of the Russian Federation" I order to No. 595-FZ:

1. Approve the enclosed Special 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. This order becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2024. <1>

--------------------------------

<1> Paragraph the fifth Item 1, Item 4, paragraph one of Item 5 of article 5 of the Tax Code of the Russian Federation.

3. Determine that this order is applied to tax periods of 2024 - 2026 on the income tax of the organizations and income tax.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of March 28, 2024, No. 35n

The special 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. Anguilla;

2. Antigua and Barbuda;

3. Aruba;

4. Belize;

5. Bermuda shorts;

6. British Virgin Islands;

7. Brunei-Darussalam;

8. Gibraltar;

9. Grenada;

10. Principality of Andorra;

11. Principality of Liechtenstein;

12. Principality of Monaco;

13. Kingdom of Bahrain;

14. Curacao and Saint Martin (Netherlands part);

15. Republic of Maldives;

16. Montserrat;

17. Independent State of Samoa;

18. Niue;

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

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

Isle of Man;

20. United Arab Emirates;

21. Island Anjouan Soyuza Komory;

22. Island Labuan Malayzii;

23. Cayman Islands;

24. Cook Islands;

25. Turks and Caicos Islands;

26. Republic of Vanuatu;

27. Republic of Liberia;

28. Republic of Mauritius;

29. Republic of the Marshall Islands;

30. Republic of Nauru;

31. Republic of Palau;

32. Republic of Panama;

33. Republic of San Marino;

34. Republic Seychelles;

35. Saint Vincent and Grenadines;

36. Saint Kitts and Nevis;

37. Saint Lucia;

38. Commonwealth Bahamas;

39. Commonwealth of Dominica;

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

 

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