The Greek Public Revenue Authority has updated the list of non-cooperative states and jurisdictions for 2023 which includes 41 countries and territories. This decision was finalised on 31 December 2024.

Key changes from the 2022 list include the removal of Saint Martin, Mauritania, Rwanda, and Thailand, which were previously classified as non-cooperative but have since improved their compliance.

Conversely, Zambia, Zimbabwe, and Fiji were added as new entries for 2023.

Certain jurisdictions were deemed non-cooperative for limited periods in 2023. Vietnam and Papua New Guinea were listed for the entire year, while Benin, Burkina Faso, and Papua New Guinea had restricted durations of inclusion.