News reports sometimes say Vanuatu is on "Europe's tax blacklist". This article explains what this list is exactly, who decides it, where Vanuatu stood in the three latest reviews and what this means for someone who holds Vanuatu citizenship or registers a company there. The information comes from official news of the European Commission's Directorate-General for Taxation and Customs Union, checked on 24 October 2026.
What is this list?
Its official name is the "EU list of non-cooperative jurisdictions for tax purposes". According to the European Commission:
| Topic | What the official sources say |
|---|---|
| Who decides | the Council of the EU (finance ministers); the Commission gives technical assistance |
| On what basis | objective, internationally recognised criteria, such as tax transparency and adherence to standards against base erosion and profit shifting (BEPS) |
| Review | twice a year |
| Annex I | jurisdictions considered non-cooperative |
| Annex II | jurisdictions that have committed to fix shortcomings and are monitored |
| Consequence | Member States coordinate on applying "defensive tax measures" against listed jurisdictions |
The Commission's news items do not say what these defensive measures are exactly; each Member State sets them in its own law.
The three latest reviews
| Date | Number in Annex I | Changes | Vanuatu |
|---|---|---|---|
| 10 October 2025 | 11 | Annex I unchanged | in Annex I |
| 17 February 2026 | 10 | Fiji, Samoa and Trinidad and Tobago removed; Viet Nam and the Turks and Caicos Islands added | in Annex I |
| 9 October 2026 | 8 | Panama and Viet Nam moved to Annex II | in Annex I; the Council recognised progress on transparency |
Annex I after 9 October 2026
According to the Commission, these eight jurisdictions are in Annex I:
- American Samoa;
- Anguilla;
- Guam;
- Palau;
- the Russian Federation;
- the Turks and Caicos Islands;
- the US Virgin Islands;
- Vanuatu.
What was said about Vanuatu
In the news of 9 October 2026, the Council recognised Vanuatu's progress on tax transparency, but Vanuatu remains in Annex I "due to outstanding concerns in another area". The Commission's news item does not name this area; the details are in the Council's conclusions.
The way off the list: Panama and Viet Nam
Leaving Annex I is possible. In the review of 9 October 2026, the Council moved Panama and Viet Nam from Annex I to Annex II "following significant steps taken to address outstanding issues". The two remain in Annex II until the Global Forum on Transparency and Exchange of Information for Tax Purposes reviews their exchange of information frameworks in depth. In the same review, Belize was also removed from Annex II after steps to comply with the international standard on exchange of information on request.
Pacific neighbours
| Jurisdiction | October 2025 | February 2026 | October 2026 |
|---|---|---|---|
| Vanuatu | Annex I | Annex I | Annex I |
| Fiji | Annex I | removed | — |
| Samoa | Annex I | removed | — |
| Palau | Annex I | Annex I | Annex I |
| American Samoa | Annex I | Annex I | Annex I |
| Guam | Annex I | Annex I | Annex I |
The Commission wrote that Fiji and Samoa addressed "long-standing deficiencies". This shows that the list is not fixed and that countries leave it by changing their laws.
Dominica and the UAE
None of these three official news items names Dominica or the United Arab Emirates, neither in Annex I nor in the changes to Annex II. The full Annex II in October 2025 was: Antigua and Barbuda, Belize, the British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Seychelles and Türkiye. In February 2026 Seychelles and Antigua and Barbuda left Annex II, and in October 2026 Belize.
Example: reading a headline correctly
Suppose you read the headline: "Europe keeps Vanuatu on its blacklist". With this article you can make it precise:
| Question | Answer from the official sources |
|---|---|
| Which list? | the Council's tax list, not a visa list or a money laundering list |
| Latest review? | 9 October 2026 |
| Where is Vanuatu? | Annex I |
| Direction? | the Council recognised progress on transparency, but another concern remains |
| Next review? | the list is reviewed twice a year |
This list is different from "Regulation (EU) 2025/11", which made a Schengen visa necessary for the Vanuatu passport. That is a visa decision; this is a tax list. The article "Vanuatu, Schengen and the United Kingdom: what changed and what it means" explains the visa decision.
What it means for you
- **For a Vanuatu citizen living in another country:** this list is about tax jurisdictions, not individuals. Your tax usually depends on your country of residence.
- **For someone registering a company in Vanuatu:** Member States may treat payments or structures linked to listed jurisdictions more strictly. Before setting up any international structure, talk to a tax adviser in the countries concerned.
- **For banks:** banks take such lists into account in their risk assessment. Keep your source of funds and tax residence clear; see the article "Banks, the CRS and a second passport".
- **For comparing programmes:** Dominica is not named in any of these three official news items. This is one of the differences between the two programmes, alongside the travel and visa differences explained in the article "Dominica or Vanuatu? Comparing two citizenship programmes".
Vanuatu's position may change at the next review. Before any decision, check the latest official news.
Royal Golden does not give tax advice. This article is general information and not tax or legal advice.
Sources
- European Commission, Taxation and Customs Union, update of the list of non-cooperative jurisdictions (9 October 2026) — https://taxation-customs.ec.europa.eu/news/council-updates-eu-list-non-cooperative-tax-jurisdictions-cooperation-delivers-further-progress-2026-10-09_en (checked on 24 October 2026)
- European Commission, Taxation and Customs Union, update of the list (17 February 2026) — https://taxation-customs.ec.europa.eu/news/eu-updates-list-non-cooperative-tax-jurisdictions-highlighting-commitment-global-tax-good-governance-2026-02-17_en (checked on 24 October 2026)
- European Commission, Taxation and Customs Union, update of the list (10 October 2025) — https://taxation-customs.ec.europa.eu/news/eu-updates-list-non-cooperative-tax-jurisdictions-reinforcing-commitment-global-tax-transparency-2025-10-10_en (checked on 24 October 2026)