Latvia has updated its list of low-tax and tax-free jurisdictions in line with the revised EU list of non-cooperative jurisdictions for tax purposes. The changes add eight jurisdictions and remove Panama and Vietnam, effective 1 November 2026.
Latvia has published a notice in its Official Gazette updating the list of low-tax and tax-free jurisdictions (tax havens), effective from 1 November 2026.
The revised list is based on the latest EU list of non-cooperative jurisdictions and includes American Samoa, Anguilla, Guam, Palau, Russia, the Turks and Caicos Islands, the US Virgin Islands and Vanuatu.
Annex I of the revised EU list of non-cooperative jurisdictions for tax purposes, approved by the Council of the European Union on 9 October 2026 (C/2026/5413), includes eight jurisdictions: Anguilla, Guam, American Samoa, the US Virgin Islands, the Russian Federation, Palau, the Turks and Caicos Islands, and Vanuatu.
Compared with the previous list, which took effect on 1 April 2026, Panama and Vietnam have been removed.
The previous Annex I of the revised EU list of non-cooperative jurisdictions for tax purposes, approved by the Council of the European Union on 17 February 2026 (C/2026/1465), included 10 jurisdictions: Anguilla, Guam, American Samoa, the US Virgin Islands, Russia, Palau, Panama, the Turks and Caicos Islands, Vanuatu and Vietnam.
