| Category III *1 | Category II *2 | Category I *3 | |
|---|---|---|---|
| Afghanistan | Armenia | Albania | Andorra |
| Angola | Bolivia | Algeria | Australia |
| Bangladesh | Cabo Verde | Antigua and Barbuda | Austria |
| Benin | Cameroon | Argentina | Bahamas |
| Bhutan | Congo(Republic of Congo) | Azerbaijan | Bahrain |
| Burkina Faso | Côte d'Ivoire | Belarus | Barbados |
| Burundi | Egypt | Belize | Belgium |
| Cambodia | El Salvador | Bosnia and Herzegovina | Brunei |
| Central African Republic | Georgia | Botswana | Bulgaria |
| Chad | Ghana | Brazil | Canada |
| Comoros | Guatemala | Chile | Croatia |
| Congo(Democratic Republic of the Congo) | Guyana | China (People's Republic of) | Cyprus |
| Djibouti | Honduras | Colombia | Czech Republic |
| Equatorial Guinea | India | Cook Islands | Denmark |
| Eritrea | Indonesia | Costa Rica | Estonia |
| Ethiopia | Kosovo | Cuba | Finland |
| Gambia | Kyrgyzstan | Dominica | France |
| Guinea | Micronesia | Dominican Republic | Germany |
| Guinea-Bissau | Moldova | Ecuador | Greece |
| Haiti | Mongolia | Fiji | Hong Kong |
| Kenya | Morocco | Gabon | Hungary |
| Kiribati | Nicaragua | Grenada | Iceland |
| Korea(Democratic People's Republic of Korea) | Nigeria | Iran | Ireland |
| Lao People's Democratic Republic | Pakistan | Iraq | Israel |
| Lesotho | Papua New Guinea | Jamaica | Italy |
| Liberia | Paraguay | Jordan | Japan |
| Madagascar | Philippines | Kazakhstan | Korea(Republic of Korea) |
| Malawi | Samoa | Lebanon | Kuwait |
| Mali | Sri Lanka | Libya | Latvia |
| Mauritania | Swaziland | Macedonia(Former Yugoslav Republic of Macedonia) | Liechtenstein |
| Mozambique | Syrian Arab Republic | Malaysia | Lithuania |
| Myanmar | Tokelau | Maldives | Luxembourg |
| Nepal | Ukraine | Marshall Islands | Macao |
| Niger | Uzbekistan | Mauritius | Malta |
| Rwanda | Viet Nam | Mexico | Monaco |
| Sao Tome and Principe | West Bank and Gaza Strip | Montenegro | Netherlands |
| Senegal | Montserrat | New Zealand | |
| Sierra Leone | Namibia | Norway | |
| Solomon Islands | Nauru | Oman | |
| Somalia | Niue | Poland | |
| South Sudan | Palau | Portugal | |
| Sudan | Panama | Puerto Rico | |
| Tajikistan | Peru | Qatar | |
| Tanzania | Saint Helena | Romania | |
| Timor-Leste | Saint Lucia | Russia | |
| Togo | Saint Vincent and the Grenadines | Saint Christopher and Nevis | |
| Tuvalu | Serbia | San Marino | |
| Uganda | Seychelles | Saudi Arabia | |
| Vanuatu | South Africa(Republic of South Africa) | Singapore | |
| Yemen | Suriname | Slovakia | |
| Zambia | Thailand | Slovenia | |
| Zimbabwe | Tonga | Spain | |
| Tunisia | Sweden | ||
| Turkey | Switzerland | ||
| Turkmenistan | Taiwan | ||
| Uruguay | Trinidad and Tobago | ||
| Venezuela | United Arab Emirates | ||
| Wallis and Futuna | United Kingdom | ||
| United States of America | |||
| Vatican | |||
Refer to the DAC List of ODA Recipients Effective for reporting on 2014, 2015 and 2016 flows
- *1 Category III：Low Income Countries
- *2 Category II：Middle Income Countries
- *3 Category I：High Income Countries
