DAC List of ODA Recipients | Effective for reporting on 2024 and 2025 flows
LEAST
DEVELOPED
COUNTRIESLOW INCOME COUNTRIES
WHICH ARE NOT LDCs

Afghanistan (L)Angola (LM)
Bangladesh (LM)Benin (LM)Burkina Faso (L)Burundi (L)Cambodia (LM)Central African Republic (L)Chad (L)Comoros (LM)
Democratic Republic of the Congo (L)Djibouti (LM)
Eritrea (L)Ethiopia (L)Gambia (L)Guinea (LM)Guinea-Bissau (L)Haiti (LM)Kiribati (LM)Lao People’s Democratic Republic (LM)Lesotho (LM)
Liberia (L)Madagascar (L)Malawi (L)Mali (L)
Mauritania (LM)Mozambique (L)Myanmar (LM)
Nepal (LM)
Niger (L)Rwanda (L)Sao Tome and Principe1 (LM)
Senegal (LM)
Sierra Leone (L)Solomon Islands1 (LM)
Somalia (L)South Sudan (L)Sudan (L)
Tanzania (LM)
Timor-Leste (LM)Togo (L)
Tuvalu (UM)
Uganda (L)Yemen (L)Zambia (LM)

Democratic People’s Republic of Korea
Syrian Arab Republic(per capita GNI <= $1 135 in 2022)

LOWER MIDDLE INCOME COUNTRIESAND TERRITORIES WHICH ARE NOT LDCs(per capita GNI $1 136 - $4 465in 2022)
Algeria
BhutanBolivia
Cabo Verde
Cameroon
Congo
Côte d’Ivoire
Egypt
Eswatini
Ghana
Honduras
India
IranJordan
Kenya
Kyrgyzstan
LebanonMicronesia
Mongolia
MoroccoNicaragua
Nigeria
PakistanPapua New Guinea
Philippines
Samoa
Sri Lanka
Tajikistan
Tokelau*
Tunisia
UkraineUzbekistan
Vanuatu
Viet Nam
Zimbabwe(1) General Assembly resolution A/73/L.40/Rev.1 adopted on 13 December 2018 decided that São Tomé and Príncipe and Solomon Islands will
graduate six years after the adoption of the resolution, i.e., on 13 December 2024. Angola’s previously scheduled graduation from the LDC category
was deferred in 2023. At the UN Committee for Development Policy’s 2024 Triennial Review, Angola no longer met the graduation criteria andtherefore will remain an LDC. The List will therefore be revised for 2025 and 2026 ODA reporting if it is confirmed that São Tomé and Príncipe andSolomon Islands moved from the LDC category, and they will appear against their respective World Bank groupings on the List.
(2) Guyana and Panama exceeded the high-income threshold in 2022. In accordance with the DAC rules for revision of this List. If they remain ahigh-income country until 2025, they will be proposed for graduation from the List in the 2026 review.
(3) The DAC agreed to defer the decision to graduate Montserrat until October 2025, based on reliable GNI per capita data to be submitted by thelatest on 1 July 2025. If the data show that Montserrat remained a high-income country, it will be proposed for graduation for 2026.
(4) The DAC approved the graduation of Nauru from the DAC List of ODA Recipients but agreed to defer the date of effect of its graduation until 1January 2026. In January 2026, the DAC will update the DAC List of ODA Recipients to reflect Nauru’s graduation.

UPPER MIDDLE INCOME COUNTRIESAND TERRITORIES WHICH ARE NOT LDCs(per capita GNI $4 466 - $13 845 in 2022)
Albania
Argentina
Armenia
Azerbaijan
Belarus
BelizeBosnia and Herzegovina
Botswana
BrazilChina (People’s Republic of)Colombia
Costa Rica
Cuba
Dominica
Dominican Republic
EcuadorEl Salvador
Equatorial Guinea
FijiGabon
Georgia
GrenadaGuatemala
Guyana2 (H)Indonesia
Iraq
JamaicaKazakhstan
KosovoLibya
Malaysia
Maldives
Marshall Islands
Mauritius
MexicoMoldova
Montenegro
Montserrat3 (H)Namibia
Nauru4 (H)
Niue*
North Macedonia
Palau
Panama2 (H)Paraguay
Peru
Saint Helena*
Saint Lucia
Saint Vincent and the Grenadines
SerbiaSouth Africa
SurinameThailand
Tonga
TürkiyeTurkmenistan
Venezuela5
Wallis and Futuna*West Bank and Gaza Strip(5) Venezuela has been temporarily unclassified by the World Bank in July 2021 pending release of revised national accounts statistics. Estimatedplacement on the List.
*Countries and territories not classified in World Bank income groups. Estimated placement on the List.
Note: L, LM, UM and H shown after country names refer to the latest World Bank income classifications of: LDCs and any high-income countries
that have not yet met the criteria for graduation. For the World Bank’s current 2024 fiscal year, low income (L) economies are defined as thosewith a GNI per capita, calculated using the World Bank Atlas method, of USD 1 135 or less in 2022; lower middle-income (LM) economies arethose with a GNI per capita between USD 1 136 and USD 4 465; upper middle-income (UM) economies are those with a GNI per capita between
USD 4 466 and USD 13 845; high income (H) economies are those with a GNI per capita of more than USD 13 845.

DAC List of ODA Recipients | Effective for reporting on 2024 and 2025 flows | oe.cd/dac-list-oda-recipients