FATCA & CRS Countries List: Partner Jurisdictions & CRS Status by Country

The FATCA partner jurisdiction countries list is the set of countries and territories that have signed an intergovernmental agreement (IGA) with the United States under the Foreign Account Tax Compliance Act — the US Treasury's own term for them is "partner jurisdictions". Each one uses either a Model 1 IGA (your bank reports to the local tax authority, which forwards to the IRS) or a Model 2 IGA (your bank reports to the IRS directly).

The CRS participating countries list — also searched as the CRS country list — is the set of countries that have committed to the OECD Common Reporting Standard for automatic exchange of financial account information. In the table below, "Committed" plus a first-exchange year means the country is active under CRS. The two regimes are separate: a country can be on one list, both, or neither, and the United States runs FATCA instead of joining CRS (see the FATCA vs CRS guide).

Sources: OECD Global Forum, AEOI/CRS commitments (CRS columns, updated 2026-07-27) and US Treasury, FATCA IGA list (FATCA columns, updated 2026-08-13). The United States does not participate in CRS, it uses FATCA instead (see fatca-iga.json and notes on the source PDF). 'not_yet_committed' jurisdictions are mostly developing countries not asked to commit to a date; being on this list does not mean CRS never applies there, only that no automatic-exchange date is set yet. Refresh quarterly against the source URL. The United States itself does not participate in CRS, see the FATCA vs CRS guide for why. This is a reference list, not individualized tax advice, use the reportability tool for a personal answer.

FATCA partner jurisdictions (IGA countries list)

Of the 179 jurisdictions in the table, 114 have a FATCA intergovernmental agreement with the United States: 100 under a Model 1 IGA and 14 under a Model 2 IGA. Under Model 1, financial institutions report US-person accounts to their own national tax authority, which then exchanges the data with the IRS once a year. Under Model 2, institutions report to the IRS directly, with no local intermediary.

The "FATCA IGA Status" column shows where each agreement stands. In Force means the agreement is signed and operative. Signed means signed but not yet in force. Agreement in Substance means the US and the jurisdiction have agreed terms and the jurisdiction is treated as having an IGA while the text is finalised. A handful of older entries show model-specific wording such as In Effect or Superseded where a newer agreement has replaced an earlier one.

CRS participating countries (2026 list)

130 jurisdictions are marked Committed to the OECD Common Reporting Standard, each with a "First CRS Exchange Year" showing when automatic exchange began (or is due to begin). 43 are marked Not yet committed: these are mostly developing countries that have not been asked to set an exchange date. Being on that line does not mean CRS can never apply — only that no automatic-exchange start date is currently recorded in the OECD data. The remaining rows carry a FATCA IGA but no CRS entry at all.

Countries with no FATCA IGA and no CRS commitment

31 jurisdictions in the table have neither a FATCA IGA nor a CRS "Committed" status — meaning the OECD and US Treasury source lists record no automatic-exchange date for them. That is a statement about these two specific reporting frameworks only: it does not mean accounts held there are unreported, because domestic disclosure rules, tax-treaty exchange-of-information on request, and anti-money-laundering reporting can still apply, and a jurisdiction can join either framework at any time.

How to check one country's FATCA or CRS status

Use the search box and the CRS / FATCA filters above the table to isolate a single jurisdiction or a group. For a personal answer — which regime applies to you, and which self-certification form your bank will ask for — use the free FATCA/CRS reportability tool; it runs the same OECD and US Treasury source lists against your citizenship, tax residency, and account country.

How this list is compiled

Two primary regulatory documents feed this table, nothing else: the OECD Global Forum AEOI Status of Commitments for the CRS columns and the US Treasury FATCA IGA list for the FATCA columns. Each country is matched across the two lists by name and merged into one row; nine jurisdictions that the two sources spell differently (for example "Czechia" / "Czech Republic", "Viet Nam" / "Vietnam") are normalised to a single spelling so they appear once, with both regimes shown. No status is inferred or estimated — a cell is blank ("—") wherever the source document has no entry.

The data is refreshed once a quarter by an automated pipeline that reads the two source documents directly; a sanity-check step blocks any refresh that looks malformed and keeps the last known-good copy live instead. CRS columns were last updated 2026-07-27; FATCA columns 2026-08-13. One known limitation: OECD "Committed" status reflects the multilateral commitment, not whether every bilateral exchange relationship is currently active (sanctions-related suspensions since 2022, e.g. Russia, are not shown here).

Frequently asked questions