EU list of non-cooperative jurisdictions for tax purposes

The EU list of non-cooperative jurisdictions for tax purposes is part of the EU’s work to fight tax evasion and avoidance. It is composed of countries which have failed to fulfil their commitments to comply with tax good governance criteria within a specific timeframe, and countries which have refused to do so.

What is the EU list of non-cooperative jurisdictions?

Both within the EU and at the international level, the EU is working to promote and strengthen tax good governance mechanisms, fair taxation and global tax transparency in order to tackle tax fraud, evasion and avoidance.

Given the global nature of unfair tax competition, this also means addressing external challenges to EU countries’ tax bases.

An entrepreneur from EU should therefore be careful not to register his company and/or open a bank account in these countries if he does not want to conceal his income in accordance with EU guidelines, or even pay taxes.

Which countries are listed?
The list adopted by the Council on 08. October 2024 is composed of:

American Samoa
Anguilla
British Virgin Islands
Costa Rica
Curacao
Eswatini
Fiji
Guam
Palau
Panama
Russia
Samoa
Trinidad and Tobago
The US Virgin Islands
Vanuatu

The list becomes official upon publication in the Official Journal.

What are the listing criteria?
To be considered cooperative for tax purposes, jurisdictions are screened on a number of criteria:

Tax transparency
• jurisdictions should exchange tax data with all EU member states through automatic exchange of tax information (AEOI), either through the common reporting system (CRS) established by the OECD or through equivalent arrangements

• jurisdictions should also be able to exchange tax information on request (EOIR)
• jurisdictions should be party to the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters, or have a network of exchange arrangements in place that covers all EU member states

Countries which cooperate with the EU and have no pending commitments

Albania
Andorra
Argentina
Armenia
Aruba
Australia
Bahamas
Bahrain
Barbados
Bermuda
Botswana
Bosnia and Herzegovina
Brazil
Cabo Verde
Canada
Cayman Islands
Chile
China
Colombia
Cook Islands
Dominica
Faroe Islands
Georgia
Greenland
Grenada
Guernsey
Hong Kong
Iceland
India
Indonesia
Isle of Man
Israel
Jamaica
Japan
Jersey
Jordan
Liechtenstein
Macao
Malaysia
Maldives
Marshall Islands
Mauritius
Mexico
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Namibia
Nauru
New Caledonia
Niue
North Macedonia
Norway
Oman
Peru
Qatar
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
San Marino
Saudi Arabia
Serbia
Singapore
South Africa
South Korea
Switzerland
Taiwan
Thailand
Tunisia
Turks and Caicos Islands
United Arab Emirates
Uruguay

The countries listed are within the scope of the EU screening process.

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