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On December 26, 2024, the DGI issued Resolution No. 3,034/024, which establishes the new list of countries, jurisdictions and special regimes that are considered low or zero tax (BONT).
Below, we detail the current list of 32 jurisdictions, eliminating Saint Martin (former member of the Netherlands Antilles).
1. Angola
2. Ascensión
3. Guam
4. Guyana
5. Honduras
6. Isla de Cocos (Isla de Keeling)
7. Isla de Navidad
8. Isla de Santa Elena
9. Isla Norfolk
10. Isla Pitcairn
11. Islas del Pacífico
12. Islas Fiji
13. Islas Malvinas/Falkland Islands
14. Islas Palau
15. Islas Solomón
16. Islas Vírgenes de Estados Unidos de América
17. Jordania
18. Kiribati
19. Labuán
20. Liberia
21. Niue
22. Polinesia Francesa
23. Puerto Rico
24. Reino de Tonga
25. República de Yemen
26. San Pedro y Miquelón
27. Svalbard
28. Swazilandia
29. Tokelau
30. Tristán de Acuña
31. Tuvalu
32. Tibuti (Djibouti)
This list is used both for the analysis of entities that apply the Transfer Pricing regime established in Chapter VII of Title 4 of the TO of 1996, as well as for the regulations introduced to discourage the installation of entities in this type of jurisdictions. , granting more burdensome regimes and therefore less convenient from a tax point of view.
How do I automatically be excluded from the previous list?
As soon as the exchange of information upon request is fully applicable with the country and the automatic exchange of information on financial accounts for tax purposes is activated bilaterally by the Ministry of Economy and Finance, the aforementioned country is excluded from the list of BONT jurisdictions.
