The EU has updated the list of non-cooperative jurisdictions

Following the latest update, the number of jurisdictions on the list has fallen to eight, as Panama and Vietnam have been removed from it.

The list currently includes: American Samoa, Anguilla, Guam, Palau, Russia, the Turks and Caicos Islands, the US Virgin Islands and Vanuatu.

Panama and Vietnam are no longer on the blacklist

Panama had been on the list of non-cooperative jurisdictions since February 2020. Following the adoption of reforms relating to the regime for the exemption of income from foreign sources, it was granted a reassessment by the OECD Global Forum on the exchange of tax information on request. Until this process is completed, Panama will be included in Annex II, which comprises jurisdictions cooperating with the EU that still have outstanding commitments.

A similar change has also occurred in the case of Vietnam. It was placed on the list in February 2026 due to shortcomings in the area of the exchange of tax information on request. Following the adoption of several reforms, it has been granted the opportunity for a reassessment and, until this is completed, will likewise be included in Annex II.

Belize has also been removed from Annex II, having fulfilled its remaining commitments following a positive assessment in the area of the exchange of tax information.

The list is regularly reviewed based on how individual jurisdictions fulfil their commitments and comply with international tax standards. The next update is expected in February 2027.