The EU List
The countries in the list below are those that failed to comply with tax good governance criteria within a specific timeframe or refused to engage with the EU (situation on 17 February 2026).
Annex I: 10 jurisdictions
- American Samoa, Anguilla, Guam, Palau, Panama, the Russian Federation, Turks and Caicos, US Virgin Islands, Vanuatu and Viet Nam
Annex II: 09 jurisdictions
- Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, and Türkiye
Evolution of the EU List
Objectives of the EU List
The EU list targets loopholes in tax good governance in third jurisdictions that enable tax abuse to flourish. Jurisdictions are assessed and monitored based on the criteria relating to tax transparency, fair taxation, and the G20/OECD minimum standards against Base Erosion and Profit Shifting (BEPS). These criteria echo internationally agreed standards as set by the Global Forum and the BEPS Inclusive Framework.
These criteria were agreed by Member States at the November 2016 ECOFIN and used as the basis for a screening "scoreboard".
The listing process
The EU list is a Council-led process. The Code of Conduct Group for business taxation (COCG) is the intergovernmental body responsible for this work. The Commission Services assist the COCG by carrying out the necessary technical preparatory work.
The list is a result of a dynamic monitoring process. The geographical scope currently comprises 98 jurisdictions selected based on a number of risk indicators ranging from the level of financial activity, EU economic ties, to governance.
The assessment phase is based on a dialogue with the third countries in question, allowing sufficient time to respond to any concerns that arise in relation to their tax systems. Should a concern be identified, the country is asked to commit to address it within a specific timeline and such commitment is recorded in an annex to Council Conclusions adopted by the Ecofin (Annex II). The dialogue should allow to resolve the issues in question and develop a stronger partnership in ensuring high tax good governance standards.
As a last resort, countries which have failed to fulfil their commitments to comply with the established criteria within a specific timeframe, or have refused to cooperate, are added to the list of non-cooperative jurisdictions (Annex I of the Council Conclusions). The COCG continues to monitor the situation. Listed jurisdictions will be removed from Annex I once they have addressed outstanding concerns.
The EU listing process also had a very positive impact as most jurisdictions engaged constructively with the EU during the listing process. Many made concrete, high level commitments to improve their standards, as a result of the EU screening exercise. This is the major achievement of the EU list process.
EU Member States will continue to monitor the situation, to ensure that jurisdictions implement their commitments.
Listed jurisdictions will be removed from the list once they have addressed EU concerns.
Tax deficiencies identified by the EU
The purpose of this table is to compile the tax deficiencies identified by the EU in a) jurisdictions committed to address these deficiencies (mentioned in Annex II of the Council conclusions) and b) non-cooperative jurisdictions (mentioned in Annex I of the Council conclusions, i.e. the EU list of non-cooperative jurisdictions for tax purposes). This table is compiled based on publicly available information and serves to facilitate tax due diligence by EU implementing partners. Jurisdictions of both categories are mentioned in alphabetical order, and this table is not to be seen as another EU list.
