Colombia's Ministry of Finance has issued Decree No. 1496 of 13 December 2024, which establishes a new list of non-cooperative jurisdictions with low or no taxation (tax havens). The list contains the following 25 jurisdictions: Angola; Bahamas; Bahrain; Cape Verde; Guyana; Jordan; Kuwait; Labuan (Malaysia); Liberia; Macau; Maldives; Marshall Islands; Nauru; Oman; Pitcairn, Henderson, Ducie, and Oeno Islands; Qatar; Qeshm Island (Iran); Saint Helena, Ascension, and Tristan de Cunha; Saint-Pierre and Miquelon; Samoa; Solomon Islands; Svalbard Archipelago (Norway); Trinidad and Tobago; Vanuatu; and Yemen. Decree No. 1496 is effective from 1 January 2025.