The FBI and the International Foreign Bribery Taskforce use the TJN FINANCIAL SECRECY INDEX and CORPORATE TAX HAVEN INDEX.

As a core part of their CORRUPTION RISK ASSESSMENT, the FBI and Five Eyes law enforcement agencies (or the International Foreign Bribery Taskforce (IFBT)) have adopted the TAX JUSTICE NETWORK’S tools.[1]  , including its

• Financial Secrecy Index and
• Corporate Tax Haven Index.

 The IFBT comprises

• The US Federal Bureau of Investigation and
• Law enforcement agencies from Australia, Canada, New Zealand, and the UK,

This adoption reflects the growing importance of transparent, evidence-based tools in strengthening global efforts to combat corruption and financial secrecy.

The Financial Secrecy Index, published by the Tax Justice Network since 2009,

• Evaluates jurisdictions’ laws and regulatory standards across a broad range of financial transparency and cooperation measures.

The Corporate Tax Haven Index, published by the Tax Justice Network since 2019,

• Conducts a similar analysis of the risks posed by jurisdictions that facilitate corporate tax abuse.[3] 

The IFBT’s Indicators of Foreign Bribery

• Recommend using both the Financial Secrecy Index and the Corporate Tax Haven Index in evaluating country links. [2] 
• https://www.afp.gov.au/sites/default/files/2026-01/IFBT-Indicators.pdf

On page 2, the IFBT’s Indicators of Foreign Bribery Country links

• Has links to a country with a Corruption Perceptions Index score <40 >
• https://www.transparency.org/en/cpi/2024
• Has links to a country with a Tax haven index >70 >
• https://cthi.taxjustice.net/
• Has links to a country with a Financial secrecy index score >75 >
• https://fsi.taxjustice.net/#scoring_id=268
• Has links to a country with CITIZENSHIP OR VISA BY INVESTMENT PROVISIONS (Golden  passport/Golden visa) >
• See appendix 1 below

 The IFBT states: 

• “The IFBT is publishing this document to enable persons working in high-risk sectors, as well as the broader public, to recognise possible instances of foreign bribery and report these concerns accordingly. […]
• Taken in isolation, the indicators do not automatically equate to criminal activity.
• Instead, they highlight factors which, when considered in combination and within context, raise the risk profile suggesting further evaluation or assessment is warranted” (p.2).

Moran Harari, index lead at the Tax Justice Network, said:

• “We are delighted to see the Tax Justice Network’s tools are being adopted and recommended by leading law enforcement agencies.
• Both the Financial Secrecy Index and the Corporate Tax Haven Index are designed so that their sources, analysis and scoring methods are transparent and objectively verifiable. This makes them robust tools for rigorous analysis of geographic risks relating to financial crime.” 
• The IFBT sets specific thresholds for each index, above which links to a jurisdiction are considered higher-risk factors.
• For the Financial Secrecy Index, the IFBT apply a threshold to jurisdictions with a secrecy score above 75 out of 100.
• This threshold identifies 15 jurisdictions, including
• US and UK-linked territories such as Puerto Rico and Turks and Caicos,
• As well as larger financial centres such as Panama and the United Arab Emirates.
• For the Corporate Tax Haven Index, the IFBT apply a threshold to jurisdictions with a haven score above 70 out of 100.
• This threshold identifies 24 jurisdictions, including
• EU member states such as Cyprus, Ireland, the Netherlands, Latvia and Malta;
• Major financial centres including Hong Kong, Singapore, Switzerland and the United Arab Emirates; and
• British dependencies, including Jersey and the Cayman Islands.

Markus Meinzer, associate director of policy at the Tax Justice Network, said:

• “We welcome the IFBT’s recommendation. This marks a significant recognition of jurisdiction-level risks in combating financial crime.
• By July 2027, the EU’s Anti-Money Laundering Regulation will require the private sector to assess geographic risks related to financial secrecy.
• We are seeing growing numbers of financial institutions and other regulated entities adopt the Financial Secrecy Index to strengthen their risk assessments in line with the new regulation.” [4]

  Notes to editor

1. The International Foreign Bribery Taskforce is made up of the Australian Federal Police, Royal Canadian Mounted Police, New Zealand Police, New Zealand Serious Fraud Office, United Kingdom Serious Fraud Office, National Crime Agency (UK) and the Federal Bureau of Investigation (United States). The use of the Financial Secrecy Index as a risk assessment tool for corruption has been explored in greater detail in a recent blog here. 
1. https://www.u4.no/blog/what-the-financial-secrecy-index-tells-us-about-corruption-today
2. The IFBT’s Indicators of Foreign Bribery are published here.
1. https://www.afp.gov.au/sites/default/files/2026-01/IFBT-Indicators.pdf
3. More information about the Financial Secrecy Index can be found here. More information about the Corporate Tax Haven Index is available here.
1. https://cthi.taxjustice.net/about
4. The new requirements under the EU Anti Money Laundering Regulation (EU 2024/1624) and a related risk assessment model, which is based on the financial secrecy scores, are described in greater detail here.
1. https://taxjustice.net/2025/10/21/follow-the-money-rethinking-geographical-risk-assessment-in-money-laundering/

APPENDIX 1

A country with CITIZENSHIP OR VISA BY INVESTMENT PROVISIONS (Golden  passport/Golden visa

• There is a single consolidated list of all countries offering Citizenship by Investment (CBI) (Golden Passports) and Residency by Investment (RBI) (Golden Visas). Still, it is not maintained by any one government. Instead, up‑to‑date consolidated lists are published by specialist investment migration organisations.
• Below is a clean, unified list of all countries currently offering Citizenship by Investment (direct passport acquisition) and Golden Visas / Residency by Investment programs in 2026, based on the latest verified sources.

1. Countries Offering Citizenship by Investment (Golden Passport)

These are countries where you can obtain citizenship directly, typically within months, through donation, real estate, or approved investment.

Caribbean Region Country  Minimum Investment            Source

• Antigua & Barbuda   $230,000 donation/real estate         [goldenvisas.com]
• Dominica        $200,000 donation/real estate         [goldenvisas.com]
• Grenada         $235,000 donation/real estate         [goldenvisas.com]
• St. Kitts & Nevis        $250,000 donation/real estate         [goldenvisas.com]
• St. Lucia         $240,000 donation/real estate         [goldenvisas.com]

Pacific / Oceania - Country  Minimum Investment            Source

• Vanuatu          $130,000 donation    [goldenvisas.com]
• Nauru $105,000 donation    [goldenvisas.com]
• Sao Tome & Principe           $90,000 donation      [goldenvisas.com]

Other Regions Country        Minimum Investment            Source

• Turkey            $400,000 real estate  [goldenvisas.com]

CBI Programs Confirmed Active (Total: 16 Programs Globally)

• A recent mapping study confirms 16 active CBI programs worldwide. [citizenx.com]

2. Countries Offering Golden Visas / Residency by Investment (RBI)

• These programs provide residency, often with a pathway to citizenship after several years.
• Below is the consolidated 2026 list of all active Golden Visa programs.

European Golden Visas (Schengen & non‑Schengen) Country Investment Requirement     Notes            Source

Portugal        

• €500,000 funds          Real estate route closed      [openvisa.org]

Greece           

• €400,000–€800,000 real estate         No stay requirement [openvisa.org]

Malta

• (MPRP)           €169,000+       Permanent residency           [movingto.com]

Italy    

• €250,000–€2M            Investor visa  [movingto.com]

Hungary        

• €250,000         Re launched program          [movingto.com]

Cyprus          

• €300,000 real estate  Residency only         [movingto.com]

Latvia

• €305,000         Investment + fee       [movingto.com]

Luxembourg 

• Investor residence                [mygoldenvisa.io]

Bulgaria        

• Investor residence                [mygoldenvisa.io]

Middle East / Asia Country  Investment Requirement     Source

UAE   

• AED 2M ($545k) real estate [openvisa.org]

Thailand (“Privilege Visa”) 

• $19,000 (5 year visa)[movingto.com]

Americas - Country  Investment Requirement     Source           

• United States (EB 5) - $800k–$1,050,000    - Green Card path     - [movingto.com]

Caribbean (Residency options separate from CBI)

• Many Caribbean states only offer CBI, not Golden Visas — but they are sometimes grouped in RBI lists.

Summary: “Single List” of All Countries Offering Investment Migration

Citizenship by Investment (Golden Passport) – 2026

• Antigua & Barbuda
  Dominica
  Grenada
  St. Kitts & Nevis
  St. Lucia
  Vanuatu
  Nauru
  Sao Tome & Principe
  Turkey
  (Confirmed 16 total global programs)
• [goldenvisas.com], [citizenx.com]

Residency by Investment (Golden Visa) – 2026

• Portugal
  Greece
  Malta
  Italy
  Hungary
  Cyprus
  Latvia
  Luxembourg
  Bulgaria
  UAE
  Thailand
  United States EB‑5
• [openvisa.org], [movingto.com], [mygoldenvisa.io]

Complete Source List  

Source

• https://tinyurl.com/4j4ev4f7
• https://taxjustice.net/press/fbi-and-five-eyes-law-enforcement-agencies-adopt-the-tax-justice-networks-financial-secrecy-index-and-corporate-tax-haven-index/?utm_source=newsletter&utm_medium=email&utm_campaign=danish_pm_staves_off_electoral_defeat_with_wealth_tax_pledge_as_millionaire_exodus_author_exposes_own_tracking_claims&utm_term=2026-04-01

A clean list of all sources used to compile the consolidated list of countries offering Citizenship by Investment (CBI) and Golden Visas/Residency by Investment (RBI).

• https://www.goldenvisas.com/countries-offering-citizenship-residency-by-investment-in-2026
• https://globalresidenceindex.com/citizenship-by-investment/
• https://bestcitizens.com/2026/03/25/best-citizenship-by-investment-countries-2026/
• https://getgoldenvisa.com/best-citizenship-by-investment-countries
• https://citizenx.com/insights/citizenship-investment-map
• https://wherecani.live/countries-offering-citizenship-by-investment/
• https://getwherenext.com/blog/golden-visa-countries-2026
• https://www.globalcitizensolutions.com/golden-visa/
• https://www.openvisa.org/blog/golden-visa-programs-2026-which-countries-still-offer-residency-by-investment
• https://immigrantinvest.com/golden-visa/
• https://movingto.com/b/golden-visa-countries
• https://mygoldenvisa.io/blog/schengen-golden-visa
• https://www.globalcitizensolutions.com/residency-by-investment/