What Is the EU Blacklist?
The EU Blacklist is a European Union tax governance list of non-EU jurisdictions which the Council considers non-cooperative on transparency, fair taxation or BEPS standards.
Also known as: EU List of Non-Cooperative Jurisdictions, Annex I List.
How EU Blacklist works
The EU Blacklist is Annex I of the EU list of non-cooperative jurisdictions for tax purposes, adopted by the Council of the EU since December 2017, and it names non-EU jurisdictions which failed to meet or refused to commit to criteria on tax transparency, fair taxation and anti-BEPS measures. The Council revises the list twice a year, and following the February 2026 revision, Annex I contained ten jurisdictions, with the next revision due in October 2026. Listing carries consequences set by EU and national law, for example under DAC6, where deductible cross-border payments to recipients in listed jurisdictions trigger a reporting hallmark, and Member States may also apply defensive tax measures.
EU Blacklist vs EU Greylist
Unlike the EU Greylist (Annex II), which tracks cooperating jurisdictions with pending reform commitments, the EU Blacklist names jurisdictions currently assessed as non-cooperative.
Example
Illustrative example: A company resident in an EU Member State pays a deductible service fee to an associated company resident in a jurisdiction listed in Annex I. The payment generally meets DAC6 hallmark C.1(b)(ii), so an intermediary or the company may need to report the arrangement, and the Member State may also apply national defensive measures, such as denied deductions or higher withholding tax, depending on its law.
Common misconception
Myth: A jurisdiction absent from the EU blacklist is treated as compliant by every EU tax authority.
Reality: The EU Blacklist is only one list, and Member States may keep national black lists or apply anti-abuse rules regardless of EU listing status.
Frequently asked questions
Which countries are on the EU blacklist?
The EU Blacklist contained ten jurisdictions after the February 2026 revision, including Panama, Russia, Vanuatu and Viet Nam, with the official list in the Official Journal and the next revision due in October 2026.
How often is the EU blacklist updated?
The EU Blacklist has been updated by the Council of the EU twice a year since 2020, generally in February and October, while jurisdictions are monitored continuously between revisions.
Related terms
- EU Greylist — Annex II list often confused with the blacklist
- Black List — National black lists differ from the EU list
- Tax Haven — Informal label distinct from formal EU listing
- EU Mandatory Disclosure — DAC6 reporting linked to listed jurisdictions
Related guides
- Obtaining tax residency in Panama — Panama appears on the February 2026 Annex I
- Tax management approaches: from compliance to aggressive strategies — Context on compliance and higher-risk structures
Sources
- Council of the EU, EU list of non-cooperative jurisdictions
- Council Directive (EU) 2018/822 (DAC6) (EUR-Lex)
Last verified: 2026-10-08. This entry is general information, not tax or legal advice; rules vary by country and change over time.
