EU Non-Cooperative Tax Jurisdictions (Annex I)
EU-TAXfinancial restrictions
EU Non-Cooperative Tax Jurisdictions (Annex I) is a sanctions program maintained by Council of the European Union (Tax Non-Cooperative Jurisdictions) (EU-TAX) targeting Palau, Panama, Russia, Vanuatu, Vietnam, American Samoa, Anguilla and Guam. It imposes financial restrictions.
Last updated 4 Jun 2026
Overview
Annex I (blacklist) of the EU list of non-cooperative jurisdictions for tax purposes. Lists 9 jurisdictions that failed to comply or refused to engage. Situation on: 17 February 2026.
Targeted countries
Legal bases
- Council Conclusions on the EU list of non-cooperative jurisdictions for tax purposes