On 7 December 2020, the Greek Public Revenue Authority (AADE) published Circular No. A.1267 of 7 December 2020, which determines the states that have a preferential tax regime based on the provisions of par. 6 and 7 of article 65 of law 4172/2013 for the tax year 2019. The new list remove the Oman and Seychelles from the list prepared for the year 2018. For the 2019 tax year, the list includes:

Albania, Andorra, Anguilla, Bahamas, Bahrain, Belize, Bermuda, Bonaire, Bosnia-Herzegovina, British Virgin Islands, Bulgaria, Cayman Islands, Cyprus, Gibraltar, Guernsey, Hungary, Ireland, Isle of Man, Jersey, Jordan, Kosovo, Liechtenstein, Macau, Maldives, Marshall Islands, Moldova, Monaco, Montenegro, Montserrat, Nauru, North Macedonia, Paraguay, Qatar, Saudi Arabia, Sri Lanka, St. Eustatius, Turks and Caicos Islands, United Arab Emirates, Uzbekistan, and Vanuatu.