Poland’s Minister of Finance issued a notice on 8 March 2025 identifying countries and territories listed on the EU’s register of non-cooperative jurisdictions but not on Poland’s list of nations engaging in harmful tax competition for individual and corporate income tax purposes.

These jurisdictions include Russia, Trinidad and Tobago, Fiji, Palau, Guam, and American Samoa.

The notice was published in the Polish Official Gazette Notice No. 234 on 11 March 2025.