Samoa has officially been removed from the European Union tax blacklist. The decision was made during the Council of the European Union meeting in Brussels on 17 February 2026.

Samoa had been listed among non-cooperative tax jurisdictions by the European Union since 2017.

The EU list identifies countries that have not engaged in constructive dialogue on tax governance or failed to implement reforms aligned with internationally accepted standards, including tax transparency, fair taxation, and measures to prevent base erosion and profit shifting. The list is updated twice a year, in February and October, under the oversight of EU finance ministers.

Since its initial listing, Samoa undertook a comprehensive review and modernisation of its tax and regulatory framework. A key step in this process was the Miscellaneous (Removal of Tax Exemption for International Companies) Amendment Act 2026, enacted in January 2026. The reform modernises Samoa’s international tax framework, provides legislative clarity, and reinforces the country’s position as a responsible and cooperative member of the international financial community.

The government, in a statement, said the reforms were designed to strengthen the international business environment while ensuring full alignment with globally agreed standards. Samoa approached the process in good faith through close consultation with domestic stakeholders and sustained engagement with EU counterparts, with the goal of ensuring its financial services sector operates responsibly and transparently while supporting sustainable economic growth.

“This important milestone reflects Samoa’s consistent and principled commitment to strengthening its legislative framework, enhancing transparency, and aligning its systems with internationally accepted standards,” the government said.

The EU’s latest update also removed Fiji and Trinidad and Tobago from the blacklist as part of a broader effort to strengthen global tax governance. Officials said Samoa’s removal reinforces confidence in the country as a stable and cooperative jurisdiction and opens the door to stronger engagement with the European Union and the wider international community.

Samoa is now recognised as compliant with international standards, providing a stable, secure, and commercially practical environment for legitimate international business.