France: Revised list of non-cooperative jurisdictions
Antigua and Barbuda remains on French list even though removed from EU list.
The French tax authorities on April 15, 2026, published a revised list of non-cooperative jurisdictions, adding Vietnam and removing Fiji, Samoa, and Trinidad and Tobago.
The French list generally follows the EU list of non-cooperative jurisdictions, but applies additional local tax good governance criteria. As a result, Antigua and Barbuda remained on the French list, even though it has been removed from the EU list.
Following the April update, the French list includes the following 11 jurisdictions and territories: American Samoa, Anguilla, Antigua and Barbuda, Guam, Palau, Panama, Russia, Turks and Caicos, US Virgin Islands, Vanuatu, and Vietnam.
Note that France applies different defensive measures depending on the criteria based on which a country is listed.
Read a May 2026 report prepared by KPMG’s EU Tax Centre