White list countries in Estonia
Territories, not considered low-tax territories
United States, with the exception of the United States Virgin Islands and Marshall Islands
Republic of Austria
Kingdom of Belgium
Republic of China, with the exception of Hong Kong, Aomen (Macao)
Kingdom of Spain
Kingdom of the Netherlands, with the exception of Aruba, the Netherland Antilles
Ireland
Republic of Iceland
Italian Republic
Japan
Canada
Hellenic Republic
Republic of Lithuania
Republic of Latvia
Republic of Moldova
Kingdom of Norway
Republic of Poland
Republic of Portugal
French Republic
Kingdom of Sweden
Federal Republic of Germany
Republic of Finland
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
Kingdom of Denmark
Czech Republic
Ukraine
Republic of Kazakhstan
Republic of Belarus
Republic of Armenia
Republic of Malta
Republic of Cyprus
Grand Duchy of Luxembourg
Slovak Republic
Republic of Slovenia
Republic of Hungary
Republic of Croatia
Swiss Confederation
Republic of Turkey
Romania
Republic of Bulgaria
Georgia
Republic of Singapore
Republic of Azerbaijan
Republic of Macedonia
State of Israel
Isle of Man
Republic of Korea
Republic of Serbia
Republic of Albania
Jersey
United Arab Emirates
India