White list countries in Estonia

Territories, not considered low-tax territories


  1. United States, with the exception of the United States Virgin Islands and Marshall Islands

  2. Republic of Austria

  3. Kingdom of Belgium

  4. Republic of China, with the exception of Hong Kong, Aomen (Macao)

  5. Kingdom of Spain

  6. Kingdom of the Netherlands, with the exception of Aruba, the Netherland Antilles

  7. Ireland

  8. Republic of Iceland

  9. Italian Republic

  10. Japan

  11. Canada

  12. Hellenic Republic 

  13. Republic of Lithuania

  14. Republic of Latvia

  15. Republic of Moldova

  16. Kingdom of Norway

  17. Republic of Poland

  18. Republic of Portugal

  19. French Republic

  20. Kingdom of Sweden

  21. Federal Republic of Germany

  22. Republic of Finland

  23. United Kingdom of Great Britain and Northern Ireland, with the exception of Anguilla, Bermuda, British Virgin Island, Cayman Islands, Gibraltar, Channel Islands (Jersey, Guernsey) Isle of Man, Montserrat, Turks and Caicos Islands

  24. Kingdom of Denmark

  25. Czech Republic

  26. Ukraine

  27. Republic of Kazakhstan

  28. Republic of Belarus

  29. Republic of Armenia

  30. Republic of Malta

  31. Republic of Cyprus

  32. Grand Duchy of Luxembourg

  33. Slovak Republic

  34. Republic of Slovenia

  35. Republic of Hungary

  36. Republic of Croatia

  37. Swiss Confederation

  38. Republic of Turkey

  39. Romania

  40. Republic of Bulgaria

  41. Georgia

  42. Republic of Singapore

  43. Republic of Azerbaijan

  44. Republic of Macedonia

  45. State of Israel

  46. Isle of Man

  47. Republic of Korea

  48. Republic of Serbia

  49. Republic of Albania

  50. Jersey

  51. United Arab Emirates

  52. India