The classification is made under Article 65 of the Greek Income Tax Code (GITC) and covers states, jurisdictions, overseas territories, and territories under special association or dependency regimes.

Greece’s Minister of Finance (MOF)  published Decision A.1126/2025, on 26 September 2025, announcing jurisdictions who are deemed noncooperative for tax purposes for fiscal year (FY) 2024.

Montenegro has been added to the list, while Botswana and Dominica have been removed.

The classification is made under Article 65 of the Greek Income Tax Code (GITC) and covers states, jurisdictions, overseas territories, and territories under special association or dependency regimes. Payments to residents of these jurisdictions are generally considered non-deductible unless the taxpayer demonstrates that the transactions are genuine and free from tax avoidance or evasion motives.

Non-inclusion on the list is also a condition for applying the participation exemption regime under Article 98 of Law No. 5162/2024, affecting dividends from subsidiaries outside the EU and capital gains from share sales, effective from FY 2025.

Noncooperative jurisdiction for tax purposes for FY 2024:

No. Jurisdiction No. Jurisdiction
1 Algeria 21 Kazakhstan
2 Angola 22 Lesotho
3 Anguilla 23 Liberia
4 Antigua and Barbuda 24 Madagascar
5 Belarus 25 Mali
6 Belize 26 Montenegro
7 British Virgin Islands 27 Nicaragua
8 Cambodia 28 Niger
9 Chad 29 Palau
10 Congo (Rep. of) 30 Panama
11 Côte d’Ivoire 31 Philippines
12 Djibouti 32 Seychelles
13 Fiji 33 Sierra Leone
14 Gabon 34

Tanzania
15 Ghana 35 Togo
16 Guatemala 36 Trinidad and Tobago
17 Guinea 37 Vanuatu
18 Guyana 38 Zambia
19 Haiti 39 Zimbabwe
20 Honduras