EU Council approves updated EU list of non-cooperative jurisdictions

On 17 February 2026, the EU list of non-cooperative jurisdictions for tax purposes (hereinafter ‘Annex I’) was reviewed to include the Turks and Caicos Islands and Viet Nam, and to exclude Fiji, Samoa and Trinidad and Tobago.

The Turks and Caicos Islands were added due to concerns which were raised by the OECD Forum on Harmful Tax Practices on the lack of enforcement of economic substance requirements. Viet Nam was added after the OECD Global Forum identified a lack of compliance with exchange of information standards.

Furthermore, the entries in Annex I for American Samoa, Guam, and the US Virgin Islands were amended to acknowledge their ongoing efforts to address compliance with global tax cooperation standards. However, the progress undertaken by these jurisdictions was not deemed sufficient to warrant their removal from Annex I.

Additionally, the Council of the EU also approved the updated state of play document (hereinafter ‘Annex II’), which reflects ongoing efforts by jurisdictions to implement tax good governance principles.

Antigua and Barbuda and Seychelles were removed from Annex II following a positive review by the OECD Global Forum on their exchange of information processes. Brunei was granted a six-month extension to reform its foreign-source income exemption regime, following which it may also be removed from Annex II.

Following this update, Annex I (blacklist) and Annex II (grey list) currently include the following countries:

The next update to Annex I and II is scheduled to take place in October 2026. The official Council conclusions may be accessed here.