| Country | |
| 1 | Sint Maarten |
| 2 | Anguilla |
| 3 | Vanuatu |
| 4 | Kingdom of Lesotho |
| 5 | Gabon |
| 6 | Ghana |
| 7 | Guatemala |
| 8 | Republic of North Macedonia |
| 9 | Ecuador |
| 10 | Kenya |
| 11 | Curaçao |
| 12 | Kazakhstan |
Non-cooperating States in the field of taxation for the fiscal year 2019
September 30, 2019
