Which countries and territories are used as tax havens? Compare financial secrecy and corporate tax haven index data, with sourced tables and offshore tax analysis.
Compare selected countries and territories in two separate Tax Justice Network index extracts: financial secrecy and corporate tax havens. This overview uses charts and country tables, not an interactive geographic map.
The Financial Secrecy Index combines financial secrecy with the scale of cross-border financial services. The Corporate Tax Haven Index addresses corporate tax avoidance. Compare scores within each index, not across them. Inclusion is not a legal blacklist designation, and these extracts are not a complete worldwide ranking.
Historical data, not a verified 2026 update. The corporate index extract is attributed to 2024. The financial secrecy extract's edition is not consistently documented in the project, so its year remains unverified. Annual tax-loss estimates elsewhere on this page come from the State of Tax Justice 2023 report.
| Country or territory | Index score |
|---|---|
| United States | 1551 |
| Switzerland | 1167 |
| Singapore | 1167 |
| Hong Kong | 927 |
| Luxembourg | 804 |
| Japan | 766 |
| Germany | 681 |
| UAE | 660 |
| Cayman Islands | 656 |
| Saudi Arabia | 587 |
| Norway | 246 |
| Russia | 226 |
Source: Tax Justice Network. Selected entries, not a complete official ranking.
| Country or territory | Index score |
|---|---|
| British Virgin Islands | 2853 |
| Cayman Islands | 2653 |
| Bermuda | 2508 |
| Switzerland | 2279 |
| Singapore | 1854 |
| Hong Kong | 1812 |
| Netherlands | 1647 |
| Jersey | 1467 |
| Ireland | 1363 |
| Luxembourg | 1357 |
Source: Tax Justice Network. Selected entries, not a complete official ranking.
Compare selected countries and territories in two separate Tax Justice Network index extracts: financial secrecy and corporate tax havens. This overview uses charts and country tables, not an interactive geographic map.
The Financial Secrecy Index combines financial secrecy with the scale of cross-border financial services. The Corporate Tax Haven Index addresses corporate tax avoidance. Compare scores within each index, not across them. Inclusion is not a legal blacklist designation, and these extracts are not a complete worldwide ranking.
Historical data, not a verified 2026 update. The corporate index extract is attributed to 2024. The financial secrecy extract's edition is not consistently documented in the project, so its year remains unverified. Annual tax-loss estimates elsewhere on this page come from the State of Tax Justice 2023 report.
No. These tables reproduce selected index scores from the existing article dataset. They do not classify jurisdictions under a legal blacklist, and absence from a table does not establish that a country has no financial secrecy or corporate tax avoidance risk.
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