List of non-cooperative states and territories: Vietnam and the Turks and Caicos Islands added, Fiji, Samoa and Trinidad and Tobago removed

The order of 15 April 2026 updates the French list of non-cooperative states and territories for tax purposes (Article 238-0 A of the General Tax Code); listing triggers withholding taxes at increased rates and restricts certain tax regimes. Vietnam (under 2° of 2 bis) and the Turks and Caicos Islands (under 1° of 2 bis, European Union list) are added; Fiji, Samoa and Trinidad and Tobago are removed. The list comprises Antigua and Barbuda, Anguilla, the Turks and Caicos Islands, Vanuatu, Guam, the US Virgin Islands, Palau, Panama, Russia, American Samoa and Vietnam. For newly added states and territories, the rules on non-cooperative states apply from the first day of the third month following publication of the order (Article 238-0 A, 3), i.e. 1 July 2026.