Providers use two lists – one for countries and territories and another for international organisations – to identify who is eligible to receive official development assistance (ODA).
The DAC list of ODA Recipients contains countries and territories that are eligible to receive ODA.
These countries and territories consist of all low and middle income countries based on gross national income (GNI) per capita as published by the World Bank, with the exception of former G8 members, EU members, and countries with a firm date for entry into the EU. The list also includes all of the Least Developed Countries (LDCs) as defined by the United Nations (UN).
| LEAST DEVELOPED COUNTRIES | LOW INCOME COUNTRIES WHICH ARE NOT LDCs | LOWER MIDDLE INCOME COUNTRIES & TERRITORIES WHICH ARE NOT LDCs | UPPER MIDDLE INCOME COUNTRIES & TERRITORIES WHICH ARE NOT LDCs |
|---|---|---|---|
| per capita GNI<= $1 135 in 2022 | per capita GNI $1 136 - $4 465 in 2022 | per capita GNI $4 466 - $13 845 in 2022 | |
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* Countries and territories not classified in World Bank income groups. Estimated placement on the list.
Note: L, LM, UM and H letters 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 2024 fiscal year, which is used in the DAC list for reporting on aid in 2024/25, low income (L) economies are defined as those with a GNI per capita, calculated using the World Bank Atlas method, of USD 1 135 or less in 2022; lower middle-income (LM) economies are those 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.
The DAC revises the list every three years. Countries that have exceeded the high-income threshold for three consecutive years at the time of the review are removed. The next review of the DAC list will take place in the second half of 2026.
The DAC list of ODA-eligible international organisations contains such organisations to which core (unearmarked) contributions can be reported as ODA in whole or in part. The full list of these organisations, including multilateral agencies, international non-governmental organisations (INGOs), networks, and public-private partnerships (PPPs), can be found through this link:
This list is reviewed annually by the OECD-Development Assistance Committee’s (DAC) Working Party on Development Finance Statistics (WP-STAT). Proposals for changes must be made by DAC members or statistical reporters to the OECD , or, in exceptional cases, the DAC Secretariat, and then agreed by members on a consensus basis.
An organisation that is interested in being added to the list should follow the procedure below. If it is added to the list, it will be asked to report annually its activities to the OECD for transparency and accountability.
The DAC Secretariat will begin reviewing all applications after the September 15th deadline has passed and, in the course of its review, may contact organisations and their sponsors for additional information. Based on its review, the Secretariat will draft a recommendation for approval from the WP-STAT; if there are no objections to the recommendation, it will come into effect for next year’s reporting (e.g., for applications submitted by September 15th, 2024, approved recommendations will take effect for 2025 reporting on 2024 flows). If any WP-STAT member objects to a recommendation, the Secretariat will undertake more research to address any questions/concerns and re-issue an updated recommendation by March of the following year. If an application is unsuccessful, a five-year moratorium applies before the agency can be reconsidered.
Multilateral agencies: Core contributions to multilateral agencies on the list are reportable, in whole or in part, as multilateral ODA. However, core contributions to multilateral agencies that are not on the list cannot be reported in ODA.
Earmarked contributions to organisations that are not on the list can still be reported in ODA provided they meet the ODA criterion of having the promotion of the economic development and welfare of developing countries as their primary objective (see ODA definition). Such contributions would be reported by members under bilateral ODA.
Other organisations: All contributions (core and earmarked) to INGOs, networks, and PPPs are reportable in bilateral ODA, provided they meet the ODA criteria. The list of these other organisations is circulated to providers for their reference but is not exhaustive: only INGOs with annual budgets above USD 50 million are considered for inclusion on the list. For guidance on the ODA eligibility of contributions to smaller organisations, statistical reporters are encouraged to contact the DAC Secretariat.
Trust funds: Guidance on reporting contributions to trust funds managed by multilateral institutions on the list (e.g., the Asian Development Bank, the Inter-American Development Bank and the UN system) is available in this document (pdf) .
For any other questions, please contact the DAC Secretariat: DAC.contact@oecd.org.
How should we interpret the fact that the List is not exhaustive? Can contributions to organisations that are not on the List be counted in ODA?
The list is exhaustive for multilateral institutions, and therefore, core (unearmarked) contributions to organisations that are not on the List cannot be reported in ODA (although earmarked contributions can still be reported if they meet the ODA criteria). For other types of organisations (e.g., INGOs, networks, and PPPs), it is not possible to be exhaustive, especially for small organisations (e.g., organisations with annual budgets less than USD 50 million).
It is the responsibility of reporters to confirm ODA eligibility; in the case of doubt, we invite reporters to contact the DAC Secretariat (DAC.contact@oecd.org).
An organisation can be added to the List as ODA-eligible in full or in part. If it is added in part, a coefficient is applied to it to denote the share of contributions to that organisation that is reportable in ODA.
Coefficients can only be applied to UN entities, European Union institutions and international financial institutions (channel categories 41000, 42000, 43000, 44000, 45000 and 46000 in the Annex 2 and Single Table). Coefficients for other categories of international agencies (INGOs, Networks, Public Private Partnerships and other multilateral institutions) will be considered by the Secretariat only on an exceptional basis, if the agency is very large or if the review is specifically requested by WP-STAT. Therefore, these other agencies are only considered for inclusion on the List in full or not at all. The request for the revision of a coefficient should be made by a government institution that is reporting ODA statistics to the OECD.
What is the threshold for the inclusion of a non-multilateral organisation on the List?
Any non-multilateral organisation must meet the volume threshold of at least USD 50 million for inclusion on the List. In 2011, members approved a volume threshold of USD 50 million, based on an organisation’s annual budget, for adding INGOs to the List. For agencies that do not meet the volume threshold, the DAC Secretariat can provide bilateral guidance to reporters on ODA eligibility issues.