The following jurisdictions are considered Tax Havens according to local Brazilian regulations:
| Aruba | American Virgin Islands | Ascension Island | Andorra | Djibouti | Bahrain | American Samoa |
| Belize | Anguilla | Curaçao | Liechtenstein | Liberia | Brunei | Cook Islands |
| Federation of Saint Christopher and Nevis | Antigua and Barbuda | Tristan da Cunha | Isle of Man | Mauritius | Hong Kong | French Polynesia |
| Panama | Bahamas | Campione D’Italia | Saint Helena | Lebanon | Kiribati | |
| Saint Lucia | Barbados | Monaco | Seychelles | Lebuan | Marshall Islands | |
| Bermudas Islands | Channel Islands (Alderney, Guernsey, Jersey and Sark) | Swaziland | Macao | Nauru | ||
| British Virgin Islands | Montserrat | Maldives | Niue | |||
| Cayman Islands | Cyprus | Oman | Pitcairn Islands | |||
| Dominica | Norfolk | Qeshm | Solomon Islands | |||
| Saint Pierre and Miquelon | Gibraltar | Tonga | ||||
| St. Martin | Ireland | Vanuatu | ||||
| St. Vincent and Grenadines | Granada | Vanuatu | ||||
| Turks and Caicos |