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 DAC List presents countries and territories in groups. The Least Developed Countries (LDCs) as defined by the United Nations are in the first column; the other columns show all other ODA recipients according to their Gross National Income (GNI) per capita as reported by the World Bank at the time of the triennial review.
During the 2020 triennial review of the List the DAC agreed to an exceptional one-year delay to updating the List of countries that are eligible to receive ODA. The only update to the List for reporting on aid in 2021 is the move, within the List, of Angola and Vanuatu to the lower-middle income (LMIC) grouping to reflect their graduation from the UN List of LDCs.
The following changes and timelines were agreed:
The next review of the DAC List will take place in 2023.