EU non-cooperative tax list updated October 2026

By One Pacific Trust editorial team, 2026-11-05

Who is affected

Settlors, trustees and companies that hold an entity or bank account in a listed place, make payments to one, or report to an EU member state.

After the update, Annex I lists eight jurisdictions: American Samoa, Anguilla, Guam, Palau, the Russian Federation, the Turks and Caicos Islands, the US Virgin Islands and Vanuatu. The grey list in Annex II has ten (source: KPMG).

What to do

Ask your tax adviser whether any member state applies defensive measures to your structure or payments, such as non-deductible costs, controlled foreign company rules or higher withholding tax. Check any reporting duty that follows from payments to an Annex I place.

By when

The revised list took effect on 16 October 2026, when the revised Annexes I and II were published in the Official Journal of the EU (source: Irish Revenue). KPMG expects the next update in February 2027 (source: KPMG).

Member states may apply their own lists and timelines, so check each one that matters to you.

Related pages

• Compare the jurisdictions we follow
• Places to hold a trust
• the British Virgin Islands
• Belize
• More dated updates

These items are general information. They are not legal or tax advice.