The EU blacklist remains unchanged, which countries have been added to the grey list?

Zuzana Blažejová

zblazejova@kpmg.sk +421 905 740 000

Miriam Barňaková

kpmg@kpmg.sk +421 259 984 111

On October 10, 2025, the ECOFIN Council approved conclusions regarding the update of the EU list of non-cooperative tax jurisdictions, the so-called “blacklist”, and the status of commitments by cooperating jurisdictions, the so-called “greylist”.

The EU List of Non-Cooperative Countries Remains Unchanged

There were no changes to the blacklist in the October update. The EU list of non-cooperative jurisdictions thus continues to include eleven countries:

American Samoa
Anguilla
Fiji
Guam
Palau
Panama
Russian Federation
Samoa
Trinidad and Tobago
U.S. Virgin Islands
Vanuatu

Update and Expansion of the Grey List

At the same time, the EU Council decided to remove Vietnam from the grey list, as the country fulfilled its commitments regarding country-by-country reporting (CbCR). On the other hand, four new jurisdictions were added to the list: Greenland, Jordan, Montenegro, and Morocco, which have committed to addressing identified deficiencies in information exchange and CbCR.

The current grey list thus includes:

Antigua and Barbuda
Belize
British Virgin Islands
Brunei
Eswatini
Greenland
Jordan
Montenegro
Morocco
Seychelles
Turkey

The next update of the list is planned for February 2026.

Do you have a question? Write us.

Our experts will answer your questions

Ask us

Share the article