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:


Jurisdiction

Rev. Proc. First Identifying Jurisdiction


Antigua & Barbuda

2012-24


Argentina

2018-36


Aruba

2012-24


Australia

2012-24


Austria

2012-24


Azerbaijan

2012-24


Bangladesh

2012-24


Barbados

2012-24


Belgium

2012-24


Bermuda

2012-24


Brazil

2014-64


British Virgin Islands

2012-24


Bulgaria

2012-24


Canada

2012-24


Cayman Islands

2014-64


Chile

2021-32


China

2012-24


Colombia

2014-64


Costa Rica

2012-24


Croatia

2014-64


Curaçao

2014-64


Cyprus

2012-24


Czech Republic

2012-24


Denmark

2012-24


Dominica

2012-24


Dominican Republic

2012-24


Egypt

2012-24


Estonia

2012-24


Faroe Islands

2017-46


Finland

2012-24


France

2012-24


Georgia

2019-23


Germany

2012-24


Gibraltar

2012-24


Greece

2012-24


Greenland

2017-46


Grenada

2012-24


Guernsey

2012-24


Guyana

2012-24


Honduras

2012-24


Hong Kong

2014-64


Hungary

2012-24


Iceland

2012-24


India

2012-24


Indonesia

2012-24


Ireland

2012-24


Isle of Man

2012-24


Israel

2012-24


Italy

2012-24


Jamaica

2012-24


Japan

2012-24


Jersey

2012-24


Kazakhstan

2012-24


Korea, Republic of

2012-24


Latvia

2012-24


Liechtenstein

2012-24


Lithuania

2012-24


Luxembourg

2012-24


Malta

2012-24


Marshall Islands

2012-24


Mauritius

2014-64


Mexico

2012-64


Moldova

2018-36


Monaco

2012-24


Morocco

2012-24


Netherlands

2012-24


Netherlands special municipalities: Bonaire, Sint Eustatius, and Saba

2012-24


New Zealand

2012-24


Norway

2012-24


Pakistan

2012-24


Panama

2012-24


Peru

2012-24


Philippines

2012-24


Poland

2012-24


Portugal

2012-24


Romania

2012-24


Russian Federation

2012-24


Saint Lucia

2016-56


Singapore

2020-15


Sint Maarten

2014-64


Slovak Republic

2012-24


Slovenia

2012-24


South Africa

2012-24


Spain

2012-24


Sri Lanka

2012-24


Sweden

2012-24


Switzerland

2012-24


Thailand

2012-24


Trinidad and Tobago

2012-24


Tunisia

2012-24


Turkey

2012-24


Ukraine

2012-24


United Kingdom

2012-24


Venezuela

2012-24


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:


Jurisdiction

Rev. Proc. First Memorializing Determination on Automatic Exchange with Jurisdiction


Australia

2014-64


Azerbaijan

2016-18


Belgium

2017-31


Brazil

2015-50


Canada

2012-24


Colombia

2017-31


Croatia

2017-46


Curaçao

2019-23


Cyprus

2019-23


Czech Republic

2015-50


Denmark

2014-64


Dominican Republic

2021-32


Estonia

2015-50


Finland

2014-64


France

2014-64


Germany

2014-64


Gibraltar

2015-50


Greece

2018-36


Guernsey

2014-64


Hungary

2015-50


Iceland

2015-50


India

2015-50


Ireland

2014-64


Isle of Man

2014-64


Israel

2016-56


Italy

2014-64


Jamaica

2016-18


Jersey

2014-64


Korea, Republic of

2016-56


Latvia

2015-50


Liechtenstein

2015-50


Lithuania

2015-50


Luxembourg

2015-50


Malta

2014-64


Mauritius

2014-64


Mexico

2014-64


Netherlands

2014-64


New Zealand

2015-50


Norway

2014-64


Panama

2017-46


Poland

2015-50


Portugal

2017-31


Saint Lucia

2016-56


Singapore

2021-32


Slovak Republic

2016-18


Slovenia

2015-50


South Africa

2015-50


Spain

2014-64


Sweden

2015-50


United Kingdom

2014-64

  • Subscribe to our newsletter

  • Call Now Button

    Pin It on Pinterest