Updated list of non-cooperative tax jurisdictions

10/10/2025

The European Commission has published its latest update to the list of non-cooperative tax jurisdictions.

No new jurisdictions have been added to Annex I, which continues to comprise 11 jurisdictions: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad and Tobago, the US Virgin Islands, and Vanuatu.

Annex II, which lists jurisdictions that have made commitments to address identified deficiencies, now includes five new entries and Viet Nam has been removed. The list has expanded to 11 jurisdictions in total: Antigua and Barbuda, Belize, the British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Seychelles, and Türkiye.

The EU will continue to closely monitor the progress of these jurisdictions to ensure that their commitments are implemented in a timely and effective manner.