The European Union (the ECOFIN Council) updated its list of non-cooperative jurisdictions for tax purposes in February 2026. These jurisdictions do not cooperate with EU Member States in tax matters. The list is updated twice a year, at the beginning of spring and in the middle of autumn.
We would like to provide you with our regular update to the latest tax development.
The current list of non-cooperative jurisdictions for tax purposes includes 10 countries and territories:
- American Samoa
- Anguilla
- Guam
- Palau
- Panama
- Russia
- Turks a Caicos Islands
- S. Virgin Island
- Vanuatu
- Vietnam
The Turks and Caicos Islands were added to the so-called Black List due to the support of offshore structures. Vietnam was added due to insufficient exchange of information in the area of DAC4 / CbCR.
At the same time, the following countries were removed from the list following a reassessment and amendments to their tax legislation:
| Fiji | Signed an agreement on administrative cooperation and the elimination of harmful tax regimes |
| Samoa | Abolished its preferential offshore regime |
| Trinidad a Tobago | Improved the automatic exchange of information in accordance with OECD standards |
The so-called Grey List continues to include countries such as Belize, the British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, and Turkey. These jurisdictions remain subject to a detailed review of their tax regimes.
The next revision of the list of non-cooperative jurisdictions is scheduled for autumn (October) 2026.
