List of Countries with U.S. Exchange of Information Agreements
IRS Rev. Proc. 2021-32
As of Sept. 29, 2021 (information is subject to change)
The following are the jurisdictions with which the United States has in effect an income tax or other convention or bilateral agreement relating to the exchange of tax information within the meaning of section 6103(k)(4) pursuant to which the United States agrees to provide, as well as receive, information and under which the competent authority is the Secretary of the Treasury or the Secretary’s delegate:
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Jurisdiction |
Rev. Proc. First Identifying Jurisdiction |
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Antigua & Barbuda |
2012-24 |
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Argentina |
2018-36 |
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Aruba |
2012-24 |
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Australia |
2012-24 |
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Austria |
2012-24 |
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Azerbaijan |
2012-24 |
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Bangladesh |
2012-24 |
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Barbados |
2012-24 |
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Belgium |
2012-24 |
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Bermuda |
2012-24 |
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Brazil |
2014-64 |
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British Virgin Islands |
2012-24 |
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Bulgaria |
2012-24 |
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Canada |
2012-24 |
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Cayman Islands |
2014-64 |
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Chile |
2021-32 |
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China |
2012-24 |
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Colombia |
2014-64 |
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Costa Rica |
2012-24 |
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Croatia |
2014-64 |
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Curaçao |
2014-64 |
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Cyprus |
2012-24 |
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Czech Republic |
2012-24 |
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Denmark |
2012-24 |
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Dominica |
2012-24 |
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Dominican Republic |
2012-24 |
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Egypt |
2012-24 |
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Estonia |
2012-24 |
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Faroe Islands |
2017-46 |
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Finland |
2012-24 |
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France |
2012-24 |
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Georgia |
2019-23 |
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Germany |
2012-24 |
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Gibraltar |
2012-24 |
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Greece |
2012-24 |
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Greenland |
2017-46 |
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Grenada |
2012-24 |
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Guernsey |
2012-24 |
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Guyana |
2012-24 |
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Honduras |
2012-24 |
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Hong Kong |
2014-64 |
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Hungary |
2012-24 |
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Iceland |
2012-24 |
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India |
2012-24 |
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Indonesia |
2012-24 |
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Ireland |
2012-24 |
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Isle of Man |
2012-24 |
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Israel |
2012-24 |
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Italy |
2012-24 |
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Jamaica |
2012-24 |
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Japan |
2012-24 |
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Jersey |
2012-24 |
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Kazakhstan |
2012-24 |
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Korea, Republic of |
2012-24 |
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Latvia |
2012-24 |
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Liechtenstein |
2012-24 |
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Lithuania |
2012-24 |
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Luxembourg |
2012-24 |
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Malta |
2012-24 |
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Marshall Islands |
2012-24 |
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Mauritius |
2014-64 |
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Mexico |
2012-64 |
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Moldova |
2018-36 |
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Monaco |
2012-24 |
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Morocco |
2012-24 |
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Netherlands |
2012-24 |
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Netherlands special municipalities: Bonaire, Sint Eustatius, and Saba |
2012-24 |
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New Zealand |
2012-24 |
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Norway |
2012-24 |
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Pakistan |
2012-24 |
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Panama |
2012-24 |
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Peru |
2012-24 |
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Philippines |
2012-24 |
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Poland |
2012-24 |
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Portugal |
2012-24 |
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Romania |
2012-24 |
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Russian Federation |
2012-24 |
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Saint Lucia |
2016-56 |
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Singapore |
2020-15 |
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Sint Maarten |
2014-64 |
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Slovak Republic |
2012-24 |
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Slovenia |
2012-24 |
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South Africa |
2012-24 |
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Spain |
2012-24 |
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Sri Lanka |
2012-24 |
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Sweden |
2012-24 |
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Switzerland |
2012-24 |
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Thailand |
2012-24 |
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Trinidad and Tobago |
2012-24 |
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Tunisia |
2012-24 |
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Turkey |
2012-24 |
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Ukraine |
2012-24 |
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United Kingdom |
2012-24 |
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Venezuela |
2012-24 |
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SECTION 4. JURISDICTIONS WITH WHICH THE TREASURY DEPARTMENT AND THE IRS HAVE DETERMINED THAT AUTOMATIC EXCHANGE OF DEPOSIT INTEREST INFORMATION IS APPROPRIATE
The following list identifies the jurisdictions with which the automatic exchange of the information collected under §§1.6049-4(b)(5) and 1.6049-8 has been determined by the Treasury Department and the IRS to be appropriate:
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Jurisdiction |
Rev. Proc. First Memorializing Determination on Automatic Exchange with Jurisdiction |
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Australia |
2014-64 |
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Azerbaijan |
2016-18 |
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Belgium |
2017-31 |
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Brazil |
2015-50 |
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Canada |
2012-24 |
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Colombia |
2017-31 |
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Croatia |
2017-46 |
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Curaçao |
2019-23 |
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Cyprus |
2019-23 |
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Czech Republic |
2015-50 |
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Denmark |
2014-64 |
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Dominican Republic |
2021-32 |
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Estonia |
2015-50 |
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Finland |
2014-64 |
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France |
2014-64 |
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Germany |
2014-64 |
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Gibraltar |
2015-50 |
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Greece |
2018-36 |
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Guernsey |
2014-64 |
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Hungary |
2015-50 |
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Iceland |
2015-50 |
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India |
2015-50 |
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Ireland |
2014-64 |
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Isle of Man |
2014-64 |
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Israel |
2016-56 |
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Italy |
2014-64 |
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Jamaica |
2016-18 |
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Jersey |
2014-64 |
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Korea, Republic of |
2016-56 |
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Latvia |
2015-50 |
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Liechtenstein |
2015-50 |
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Lithuania |
2015-50 |
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Luxembourg |
2015-50 |
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Malta |
2014-64 |
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Mauritius |
2014-64 |
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Mexico |
2014-64 |
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Netherlands |
2014-64 |
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New Zealand |
2015-50 |
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Norway |
2014-64 |
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Panama |
2017-46 |
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Poland |
2015-50 |
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Portugal |
2017-31 |
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Saint Lucia |
2016-56 |
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Singapore |
2021-32 |
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Slovak Republic |
2016-18 |
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Slovenia |
2015-50 |
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South Africa |
2015-50 |
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Spain |
2014-64 |
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Sweden |
2015-50 |
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United Kingdom |
2014-64 |