Samoa has been removed from the European Union’s list of non-cooperative jurisdictions for tax purposes after implementing reforms aimed at aligning its tax and regulatory framework with international standards.
The decision was confirmed by the Council of the European Union on 17 February 2026 as part of the bloc’s latest review of jurisdictions monitored under the EU tax governance framework. Samoa was removed alongside Fiji and Trinidad and Tobago after the jurisdictions fulfilled commitments related to tax transparency and fair taxation standards.
The EU blacklist, introduced in 2017, evaluates non-EU jurisdictions on tax governance, transparency, and implementation of international anti-tax avoidance measures aligned with OECD standards. Jurisdictions placed on the list may face increased scrutiny from financial institutions, multinational companies, and international investors.
Why Samoa Was Previously Blacklisted
Samoa had remained on the EU blacklist since the framework’s early implementation period following concerns linked to aspects of the jurisdiction’s international tax regime and compliance measures.
Over recent years, Samoan authorities worked with EU bodies and international organisations to revise legislative and regulatory frameworks connected to the country’s international finance sector. The reviews focused on international business taxation, transparency obligations, and alignment with global tax governance standards.
Reforms That Led to Samoa’s Delisting
In late 2025, Samoa introduced legislative amendments as part of efforts to secure removal from the blacklist.
According to reporting from local media and statements from Samoan authorities, the reforms included changes affecting the treatment of international companies and tax-related compliance structures. Officials stated that the measures were designed to strengthen transparency obligations and align Samoa’s framework with internationally accepted standards.
The Samoa International Finance Authority (SIFA) described the removal from the blacklist as the result of “years of commitment” toward regulatory reform and international cooperation. SIFA added that the decision would support Samoa’s international reputation and strengthen confidence in the country’s financial services sector.
Implications for Samoa’s International Finance Sector
Samoa’s removal from the blacklist is expected to improve the jurisdiction’s standing within the offshore and corporate services sector and reduce reputational concerns associated with the EU designation.
Although the blacklist does not impose travel or visa restrictions on citizens of listed countries, jurisdictions included on the list can face heightened due diligence requirements and increased caution from banks, multinational firms, and cross-border investors.
The European Council stated that jurisdictions are removed from the blacklist only after meeting all required commitments and complying with agreed international tax governance standards.
