Poland has officially published a list of six countries and territories flagged by the EU as tax non-cooperative jurisdictions—including Russia, Vietnam, and several Pacific territories—that remain absent from Poland's own domestic harmful tax competition blacklist, following the EU Council's adoption of the updated register on 17 February 2026.
Poland’s Ministry of Finance and Economy issued an official notice on 10 March 2026 regarding countries and territories identified by the European Union as tax non-cooperative jurisdictions that are not included in Poland’s domestic harmful tax competition list.
This announcement is based on the Tax Ordinance Act of 29 August 1997. The EU Council officially adopted the list of non-cooperative tax jurisdictions on 17 February 2026, with full details available through the official EU legal database.
Six countries and territories appear on the EU’s tax non-cooperative list but are absent from Poland’s own harmful tax competition register:
- Guam
- Palau
- Russia
- American Samoa
- Turks and Caicos
- Vietnam
This distinction matters for Polish taxpayers and businesses, as these jurisdictions face EU-level scrutiny for tax cooperation issues while not being subject to Poland’s specific domestic tax restrictions applied to harmful tax competition territories.
The list takes into account jurisdictions on the latest EU list of non-cooperative jurisdictions that are not already included in Poland’s domestic list of harmful tax regimes (tax havens).
Earlier, on 8 March 2025, Poland’s Minister of Finance issued a notice identifying jurisdictions on the EU list of non-cooperative jurisdictions that are not included in Poland’s domestic tax haven list. These include Russia, Trinidad and Tobago, Fiji, Palau, Guam, and American Samoa.
