CRS & FATCA Status by Country

188 jurisdictions — CRS automatic-exchange commitment status and FATCA intergovernmental agreement (IGA) status, sourced from the OECD Global Forum and US Treasury. Last updated 2026-08-13.

Jurisdiction CRS Status First CRS Exchange Year FATCA IGA Model FATCA IGA Status
Albania Committed 2021
Algeria Not yet committed Model 1 In Force
Andorra Committed 2018
Angola Not yet committed Model 1 In Force
Anguilla Committed 2017 Model 1 In Force
Antigua and Barbuda Committed 2018 Model 1 In Force
Argentina Committed 2017 Model 1 In Force
Armenia Committed 2025 Model 2 In Force
Aruba Committed 2018
Australia Committed 2018 Model 1 In Force
Austria Committed 2018 Model 2 In Force
Azerbaijan Committed 2018 Model 1 In Force
Bahamas Committed 2018 Model 1 In Force
Bahrain Committed 2018 Model 1 In Force
Barbados Committed 2018 Model 1 In Force
Belarus Not yet committed Model 1 In Force
Belgium Committed 2017 Model 1 In Force
Belize Committed 2018
Benin Not yet committed
Bermuda Committed 2017 Model 2 In Force
Bosnia and Herzegovina Not yet committed
Botswana Not yet committed
Brazil Committed 2018 Model 1 In Force
British Virgin Islands Committed 2017 Model 1 In Force
Brunei Darussalam Committed 2018
Bulgaria Committed 2017 Model 1 In Force
Burkina Faso Not yet committed
Cabo Verde Committed 2027 Model 1 In Force
Cambodia Not yet committed Model 1 In Force
Cameroon Committed 2026
Canada Committed 2018 Model 1 In Force
Cayman Islands Committed 2017 Model 1 In Force
Chad Not yet committed
Chile Committed 2018 Model 2 Signed
China Committed 2018 Model 1 Agreement in Substance
Colombia Committed 2017 Model 1 In Force
Congo (Republic of the) Not yet committed
Cook Islands Committed 2018
Costa Rica Committed 2018 Model 1 In Force
Côte d’Ivoire Not yet committed
Croatia Committed 2017 Model 1 In Force
Curaçao Committed 2018 Model 1 In Force
Cyprus Committed 2017 Model 1 In Force
Czech Republic Model 1 In Force
Czechia Committed 2017
Democratic Republic of the Congo Not yet committed
Denmark Committed 2017 Model 1 In Force
Djibouti Not yet committed
Dominica Committed 2018 Model 1 In Force
Dominican Republic Not yet committed Model 1 In Force
Ecuador Committed 2021
Egypt Not yet committed
El Salvador Not yet committed
Estonia Committed 2017 Model 1 In Force
Eswatini Not yet committed
Faroe Islands Committed 2017
Fiji Committed 2028
Finland Committed 2017 Model 1 In Force
France Committed 2017 Model 1 In Force
Gabon Not yet committed
Georgia Committed 2024 Model 1 In Force
Germany Committed 2017 Model 1 In Force
Ghana Committed 2019
Gibraltar Committed 2017 Model 1 In Force
Greece Committed 2017 Model 1 In Force
Greenland Committed 2018 Model 1 In Force
Grenada Committed 2018 Model 1 In Force
Guatemala Not yet committed
Guernsey Committed 2017 Model 1 In Force
Guinea Not yet committed
Guyana Not yet committed Model 1 In Force
Haiti Not yet committed Model 1 Agreement in Substance
Holy See Model 1 In Force
Honduras Not yet committed Model 1 In Force
Hong Kong Model 2 In Force
Hong Kong (China) Committed 2018
Hungary Committed 2017 Model 1 In Force
Iceland Committed 2017 Model 1 In Force
India Committed 2017 Model 1 In Force
Indonesia Committed 2018 Model 1 Agreement in Substance
Iraq Model 2 Agreement in Substance
Ireland Committed 2017 Model 1 In Force
Isle of Man Committed 2017 Model 1 In Force
Israel Committed 2018 Model 1 In Force
Italy Committed 2017 Model 1 In Force
Jamaica Committed 2022 Model 1 In Force
Japan Committed 2018 Model 2 In Effect (6-11-2013)
Jersey Committed 2017 Model 1 In Force
Jordan Committed 2023
Kazakhstan Committed 2021 Model 1 In Force
Kenya Committed 2024
Korea Committed 2017
Kosovo Model 1 In Force
Kuwait Committed 2019 Model 1 In Force
Latvia Committed 2017 Model 1 In Force
Lebanon Committed 2018
Lesotho Not yet committed
Liberia Not yet committed
Liechtenstein Committed 2017 Model 1 In Force
Lithuania Committed 2017 Model 1 In Force
Luxembourg Committed 2017 Model 1 In Force
Macao Model 2 In Force
Macau (China) Committed 2018
Madagascar Not yet committed
Malaysia Committed 2018 Model 1 In Force
Maldives Committed 2022
Mali Not yet committed
Malta Committed 2017 Model 1 In Force
Marshall Islands Committed 2018
Mauritania Not yet committed
Mauritius Committed 2018 Model 1 In Force
Mexico Committed 2017 Model 1 In Force
Moldova Committed 2024 Model 2 In Force
Monaco Committed 2018
Mongolia Committed 2027
Montenegro Committed 2023 Model 1 In Force
Montserrat Committed 2017 Model 1 In Force
Morocco Committed 2025
Namibia Not yet committed
Nauru Committed 2018
Nepal Not yet committed
Netherlands Committed 2017 Model 1 In Force
New Zealand Committed 2018 Model 1 In Force
Nicaragua Model 2 Agreement in Substance
Niger Not yet committed
Nigeria Committed 2020
Niue Committed 2018
North Macedonia Not yet committed
Norway Committed 2017 Model 1 In Force
Oman Committed 2020
Pakistan Committed 2018
Palau Not yet committed
Panama Committed 2018 Model 1 In Force
Papua New Guinea Committed 2027
Paraguay Committed 2027 Model 2 Agreement in Substance
Peru Committed 2020 Model 1 Agreement in Substance
Philippines Not yet committed Model 1 Signed
Poland Committed 2017 Model 1 In Force
Portugal Committed 2017 Model 1 In Force
Qatar Committed 2018 Model 1 In Force
Romania Committed 2017 Model 1 In Force
Russia Committed 2018
Rwanda Committed 2025
Saint Kitts and Nevis Committed 2018
Saint Lucia Committed 2018
Saint Vincent and the Grenadines Committed 2018
Samoa Committed 2018
San Marino Committed 2017 Model 2 In Force
Saudi Arabia Committed 2018 Model 1 In Force
Senegal Committed 2025
Serbia Not yet committed Model 1 In Force
Seychelles Committed 2017 Model 1 Signed
Sierra Leone Not yet committed
Singapore Committed 2018 Model 1 Superseded
Sint Maarten Committed 2018
Slovak Republic Committed 2017 Model 1 In Force
Slovenia Committed 2017 Model 1 In Force
South Africa Committed 2017 Model 1 In Force
South Korea Model 1 In Force
Spain Committed 2017 Model 1 In Force
Sri Lanka Not yet committed
St. Kitts and Nevis Model 1 In Force
St. Lucia Model 1 In Force
St. Vincent and the Grenadines Model 1 In Force
Suriname Not yet committed
Sweden Committed 2017 Model 1 In Force
Switzerland Committed 2018 Model 2 In Force
Taiwan Model 2 Signed
Tanzania Not yet committed
Thailand Committed 2023 Model 1 In Force
Togo Not yet committed
Trinidad and Tobago Committed 2018 Model 1 In Force
Tunisia Committed 2028 Model 1 In Force
Turkey Model 1 In Force
Türkiye Committed 2018
Turkmenistan Model 1 In Force
Turks and Caicos Islands Committed 2017 Model 1 In Force
Uganda Committed 2025
Ukraine Committed 2024 Model 1 In Force
United Arab Emirates Committed 2018 Model 1 In Force
United Kingdom Committed 2017 Model 1 In Force
Uruguay Committed 2018
Uzbekistan Not yet committed Model 1 In Force
Vanuatu Committed 2018
Viet Nam Not yet committed
Vietnam Model 1 In Force
Zambia Committed 2028
Zimbabwe Not yet committed

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.