Poland has published an updated list of five jurisdictions included in the EU list of non-cooperative jurisdictions for tax purposes but absent from its domestic harmful tax competition list, with Vietnam removed compared with the previous list.
Poland has published the Announcement of the Ministry of Finance and Economy of 23 October 2026, which is a list of five countries and territories identified in the European Union (EU) list of non-cooperative jurisdictions for tax purposes that are not included in Poland’s domestic list of jurisdictions applying harmful tax competition.
The list was announced by the Minister of Finance and Economy on 23 October 2026 and published in Monitor Polski on 3 November 2026.
The list includes Guam, Palau, the Russian Federation, American Samoa, and the Turks and Caicos Islands.
Compared with the previous list, Vietnam has been removed.
The announcement also confirms that the EU list of non-cooperative jurisdictions for tax purposes was published in the Official Journal of the European Union on 16 October 2026. It follows an earlier announcement of 10 March 2026 concerning jurisdictions identified in the EU list but not included in Poland’s domestic list of jurisdictions applying harmful tax competition.
