Tunisia Not on EU’s Tax Blacklist After October 2026 Update

Tunisia is not included in the European Union’s tax blacklist, which currently comprises eight countries and territories following its update on October 9, 2026. The EU Council removed Panama and Vietnam from the register, which identifies jurisdictions that fail to meet international standards for good tax governance or have not fulfilled their commitments within the specified deadlines.

Current Blacklisted Jurisdictions

The eight jurisdictions remaining on the blacklist are:

American Samoa
Anguilla
Guam
Palau
Russia
Turks and Caicos Islands
U.S. Virgin Islands
Vanuatu

Tunisia’s Status: A Cooperative Jurisdiction

Tunisia is classified among the jurisdictions that cooperate with the European Union and have no ongoing commitments under implementation. Consequently, it does not appear on either the blacklist (Annex I of the Council conclusions) or the grey list (Annex II), which includes jurisdictions that have undertaken reform commitments currently being monitored by EU bodies.

Criteria for Classification

The EU Council bases its classification on three key criteria:

Tax Transparency
Tax Fairness
Implementation of International Standards aimed at combating Base Erosion and Profit Shifting (BEPS)

The evaluation specifically examines the exchange of tax information and tax regimes that may facilitate harmful tax practices.

Consequences of Blacklisting

Jurisdictions listed on the blacklist may be subject to defensive measures, including restrictions on certain European funding. Member states may also apply national tax provisions to transactions involving these territories.

Regular Updates and Future Outlook

The list is updated twice a year, in February and October, reflecting the progress made on commitments and reforms. The latest revision reduces the number of listed jurisdictions to eight, while Tunisia maintains its status as a cooperative jurisdiction.