According to ARRL there are at the time entries on the list of DXCC entities.
Prefix
DXCC entity
1A
Sov. Mil. Order of Malta not authorized by ITU
1S
Spratly Islands not authorized by ITU
3A
Monaco
3B6
Agalega and St. Brandon Islands
3B8
Mauritius
3B9
Rodriguez Island
3C
Equatorial Guinea
3C0
Annobon Island
3D2c
Conway Reef
3D2f
Fiji
3D2r
Rotuma Island
3DA
eSwatini
3V
Tunisia
3W
Viet Nam
3X
Guinea
3Yb
Bouvet
3Yp
Peter I. Island
4K
Azerbaijan
4L
Georgia
4O
Montenegro
4S
Sri Lanka
4Uitu
ITU HQ
4Uun
United Nations HQ
4W
Timor-Leste
4X
Israel
5A
Libya
5B
Cyprus
5H
Tanzania
5N
Nigeria
5R
Madagascar
5T
Mauritania
5U
Niger
5V
Togo
5W
Samoa 
5X
Uganda
5Z
Kenya
6W
Senegal
6Y
Jamaica
7O
Yemen
7P
Lesotho
7Q
Malawi
7X
Algeria
8P
Barbados
8Q
Maldives
8R
Guyana
9A
Croatia
9G
Ghana
9H
Malta
9J
Zambia
9K
Kuwait
9L
Sierra Leone
9M2
West Malaysia
9M6
East Malaysia
9N
Nepal
9Q
Republic of Congo
9U
Burundi
9V
Singapore
9X
Rwanda
9Y
Trinidad and Tobago
A2
Botswana
A3
Tonga
A4
Oman
A5
Bhutan
A6
United Arab Emirates
A7
Qatar
A9
Bahrain
AP
Pakistan
BS7
Scarborough Reef
BV
Taiwan
BV9p
Pratas Island
BY
China
C2
Nauru
C3
Andorra
C5
The Gambia
C6
Bahamas
C9
Mozambique
CE
Chile
CE0ei
Easter Island
CE0jf
Juan Fernandez Islands
CE0sf
San Felix and San Ambrosio
CE9/VP8
Antarctica
CN
Morocco
CO
Cuba
CP
Bolivia
CT
Portugal
CT3
Madeira Islands
CU
Azores
CX
Uruguay
CY0
Sable Island
CY9
St. Paul Island
D2
Angola
D4
Cape Verde
D6
Comoros
DL
Germany
DU
Philippines
E3
Eritrea
E4
Palestine
E5n
N. Cook Islands
E5s
S. Cook Islands
E6
Niue
E7
Bosnia-Herzegovina
EA
Spain
EA6
Balearic Islands
EA8
Canary Islands
EA9
Ceuta and Melilla
EI
Ireland
EK
Armenia
EL
Liberia
EP
Iran
ER
Moldova
ES
Estonia
ET
Ethiopia
EU
Belarus
EX
Kyrgyzstan
EY
Tajikistan
EZ
Turkmenistan
F
France
FG
Guadeloupe
FH
Mayotte
FJ
Saint Barthelemy
FKcf
Chesterfield Islands
FKnc
New Caledonia
FM
Martinique
FO
French Polynesia
FOa
Austral Islands
FOc
Clipperton Islands
FOm
Marquesas Islands
FP
St. Pierre and Miquelon
FR
Reunion Island
FS
Saint Martin
FTg
Glorioso Islands
FTje
Juan de Nova, Europa
FTt
Tromelin Island
FTw
Crozet Island
FTx
Kerguelen Islands
FTz
Amsterdam and St. Paul Islands
FW
Wallis and Futuna Islands
FY
French Guiana
G
England
GD
Isle of Man
GI
Northern Ireland
GJ
Jersey
GM
Scotland
GU
Guernsey
GW
Wales
H4
Solomon Islands
H40
Temotu Province
HA
Hungary
HB
Switzerland
HB0
Liechtenstein
HC
Ecuador
HC8
Galapagos Islands
HH
Haiti
HI
Dominican Republic
HK
Colombia
HK0m
Malpelo Island
HK0sa
San Andres and Providencia
HL
Republic of Korea
HP
Panama
HR
Honduras
HS
Thailand
HV
Vatican
HZ
Saudi Arabia
I
Italy
IS
Sardinia
J2
Djibouti
J3
Grenada
J5
Guinea-Bissau
J6
St. Lucia
J7
Dominica
J8
St. Vincent
JA
Japan
JD1m
Minami Torishima
JD1og
Ogasawara
JT
Mongolia
JW
Svalbard
JX
Jan Mayen
JY
Jordan
KG4
Guantanamo Bay
KH0
Mariana Islands
KH1
Baker and Howland Islands
KH2
Guam
KH3
Johnston Island
KH4
Midway Island
KH5
Palmyra and Jarvis Islands
KH6
Hawaii
KH7k
Kure Island
KH8
American Samoa
KH8sw
Swains Island
KH9
Wake Island
KL
Alaska
KP1
Navassa Island
KP2
Virgin Islands
KP3
Puerto Rico
KP5
Desecheo Island
LA
Norway
LU
Argentina
LX
Luxembourg
LY
Lithuania
LZ
Bulgaria
OA
Peru
OD
Lebanon
OE
Austria
OH
Finland
OH0
Aland Islands
OJ0
Market Reef
OK
Czech
OM
Slovakia
ON
Belgium
OX
Greenland
OY
Faroe Islands
OZ
Denmark
P2
Papua New Guinea
P4
Aruba
P5
DPR of Korea
PA
Netherlands
PJ2
Curacao
PJ4
Bonaire
PJ5
Saba and St. Eustatius
PJ7
St. Maarten
PY
Brazil
PY0f
Fernando de Noronha
PY0s
St. Peter and St. Paul Rocks
PY0t
Trindade and Martim Vaz Islands
PZ
Suriname
R1fj
Franz Josef Land
RA2
Kaliningrad
RAas
Asiatic Russia
RAeu
European Russia
S0
Western Sahara not authorized by ITU
S2
Bangladesh
S5
Slovenia
S7
Seychelles
S9
Sao Tome and Principe
SM
Sweden
SP
Poland
ST
Sudan
SU
Egypt
SV
Greece
SV5
Dodecanese
SV9
Crete
SVa
Mount Athos
T2
Tuvalu
T30
West Kiribati
T31
Central Kiribati
T32
East Kiribati
T33
Banaba Island
T5
Somalia
T7
San Marino
T8
Palau
TA
Turkey
TF
Iceland
TG
Guatemala
TI
Costa Rica
TI9
Cocos Island
TJ
Cameroon
TK
Corsica
TL
Central Africa
TN
Congo
TR
Gabon
TT
Chad
TU
Ivory Coast
TY
Benin
TZ
Mali
UK
Uzbekistan
UN
Kazakhstan
UR
Ukraine
V2
Antigua and Barbuda
V3
Belize
V4
St. Kitts and Nevis
V5
Namibia
V6
Micronesia
V7
Marshall Islands
V8
Brunei Darussalam
VE
Canada
VK
Australia
VK0h
Heard Island
VK0m
Macquarie Island
VK9c
Cocos Islands
VK9l
Lord Howe Island
VK9m
Mellish Reef
VK9n
Norfolk Island
VK9w
Willis Island
VK9x
Christmas Island
VP2e
Anguilla
VP2m
Montserrat
VP2v
British Virgin Islands
VP5
Turks and Caicos Islands
VP6d
Ducie Island
VP6p
Pitcairn Island
VP8f
Falkland Islands
VP8sg
South Georgia Island
VP8sh
South Shetland Islands
VP8so
South Orkney Islands
VP8ss
South Sandwich Islands
VP9
Bermuda
VQ9
Chagos Islands
VR
Hong Kong
VU
India
VU4
Andaman and Nicobar Islands
VU7
Lakshadweep Islands
W
United States of America
XE
Mexico
XE4
Revillagigedo
XT
Burkina Faso
XU
Cambodia
XW
Laos
XX9
Macao
XZ
Myanmar
YA
Afghanistan
YB
Indonesia
YI
Iraq
YJ
Vanuatu
YK
Syria
YL
Latvia
YN
Nicaragua
YO
Romania
YS
El Salvador
YU
Serbia
YV
Venezuela
YV0
Aves Island
Z2
Zimbabwe
Z3
North Macedonia
Z6
Kosovo not authorized by ITU
Z8
Southern Sudan
ZA
Albania
ZB
Gibraltar
ZC
UK Sov. Base Areas on Cyprus
ZD7
St. Helena
ZD8
Ascension Island
ZD9
Tristan da Cunha and Gough Island
ZF
Cayman Islands
ZK3
Tokelau Islands
ZL
New Zealand
ZL7
Chatham Islands
ZL8
Kermadec Islands
ZL9
Auckland and Campbell Islands
ZP
Paraguay
ZS
South Africa
ZS8
Prince Edward and Marion Islands
