The current list includes 10 jurisdictions:

American Samoa, Anguilla, Guam, Palau, Panama, Russia, Turks and Caicos Islands, the United Stated Virgin Islands (USVI), Vanuatu, and Vietnam.

These jurisdictions have not fully met EU tax cooperation standards and are urged to improve their legal frameworks to meet these requirements.

Compared to the latest update from October 2025, Fiji, Samoa, and Trinidad and Tobago were removed from the list after addressing deficiencies, while Vietnam and Turks and Caicos Islands were added due to non-compliance with tax transparency and fair taxation standards.

Additionally, the EU Council acknowledged progress in its "state of play" document. This document reflects ongoing EU cooperation with its international partners and the commitments of these countries to reform their legislation to adhere to agreed tax good governance standards. Seychelles and Antigua and Barbuda were removed from the state of play document after meeting international tax standards.

The EU continues to monitor listed jurisdictions and apply defensive tax measures where necessary.

The press release can be found here