American Samoa, Anguilla, Fiji, Guam, Palau, Panama, Russia, Samoa, Trinidad and Tobago, the US Virgin Islands, and Vanuatu.

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

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 countriesto reform their legislation to adhere to agreed tax good governance standards.

Vietnam will be removed from the “state of play” document after meeting country-by-country reporting standards, while Greenland, Jordan, Morocco, and Montenegro committed to implementing reforms to their legislation.

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

The press release can be accessed here