There are only five:
" "
' '
< <
> >
& &
Escaping characters depends on where the special character is used.
For Text
The safe way is to escape all five characters in text. However, the three characters ", ' and > needn't be escaped in text:
<?xml version="1.0"?>
<valid>"'></valid>
Attributes
The safe way is to escape all five characters in attributes. However, the > character needn't be escaped in attributes:
<?xml version="1.0"?>
<valid attribute=">"/>
The ' character needn't be escaped in attributes if the quotes are ":
<?xml version="1.0"?>
<valid attribute="'"/>