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FATCA was enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts.
FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest. FFIs are encouraged to either directly register with the IRS to comply with the FATCA regulations (and FFI agreement, if applicable) or comply with the FATCA Intergovernmental Agreements (IGA) treated as in effect in their jurisdictions. For access to the FATCA regulations and administrative guidance related to FATCA and to learn about taxpayer obligations please visit the Internal Revenue Service FATCA Page.
Scroll down below the Table of FATCA Agreements and Understandings in Effect by Jurisdiction to find a list of Model Intergovernmental Agreements and assorted additional statements related to FATCA and its implementation.
FATCA Agreements and Understandings in Effect by Jurisdiction
JurisdictionStatus Jurisdiction Status Intergovernmental Agreement (IGA) & Related Agreements, Arrangements, or CorrectionUnderstandingsDate Jurisdiction is Treated as having an IGA in EffectAlgeriaIn Force (1-18-2017)Model 16-30-2014AngolaIn Force (10-2-2017)Model 111-30-2014AnguillaIn Force (6-22-2017)
Model 16-30-2014Antigua and BarbudaIn Force (6-7-2017)Model 16-30-2014ArmeniaIn Force (7-7-2019)Model 26-30-2014AustraliaIn Force (6-30-2014)Model 1Understanding6-30-2014AustriaIn Force (12-9-2014)Model 2Understanding6-30-2014AzerbaijanIn Force (11-5-2015)Model 16-30-2014BahamasIn Force (9-17-2015)Model 1Correction6-30-2014BahrainIn Force (3-5-2018)Model 16-30-2014BarbadosIn Force (9-25-2015)Model 1
Correction6-30-2014BelarusIn Force (7-29-2015)Model 16-30-2014BelgiumIn Force (12-23-2016)Model 1
Related AgreementUnderstanding6-30-2014BermudaIn Force (8-19-2014)Model 2Understanding6-30-2014BrazilIn Force (6-26-2015)Model 16-30-2014British Virgin IslandsIn Force (7-13-2015)Model 16-30-2014BulgariaIn Force (6-30-2015)Model 16-30-2014Cabo VerdeSigned (3-30-2021)Model 16-30-2014CambodiaIn Force (12-23-2016)Model 111-30-2014CanadaIn Force (6-27-2014)Model 1
Related Agreement6-30-2014Cayman IslandsIn Force (7-1-2014)Model 16-30-2014ChileSignedModel 2Understanding6-30-2014ChinaAgreement in SubstanceModel 16-30-2014ColombiaIn Force (8-27-2015)Model 1Understanding6-30-2014Costa RicaIn Force (7-8-2019)
Model 1
Related Agreement 1
Related Agreement 2
3-20-2019
8-24-2020CroatiaIn Force (12-27-2016)Model 1
Related Agreement6-30-2014CuraçaoIn Force (8-3-2016)Model 1
Related Agreement6-30-2014CyprusIn Force (9-21-2015)Model 1Understanding6-30-2014Czech RepublicIn Force (12-18-2014)Model 1Understanding6-30-2014DenmarkIn Force (9-30-2015)Model 16-30-2014DominicaIn Force (8-12-2019)Model 1 6-30-2014Dominican RepublicIn Force (7-17-2019)Model 16-30-2014EstoniaIn Force (7-9-2014)Model 16-30-2014FinlandIn Force (2-20-2015)Model 1Understanding6-30-2014FranceIn Force (10-14-2014)Model 1Understanding6-30-2014GeorgiaIn Force (9-18-2015)Model 16-30-2014GermanyIn Force (12-11-2013)Model 1Understanding6-30-2014GibraltarIn Force (9-17-2015)Model 16-30-2014GreeceIn Force (12-13-2017)Model 1Understanding11-30-2014GreenlandIn Force (11-30-2018)Model 16-30-2014GrenadaIn Force (4-6-2018)Model 16-30-2014GuernseyIn Force (8-26-2015)Model 16-30-2014GuyanaIn Force (9-29-2017)Model 16-30-2014HaitiAgreement in SubstanceModel 16-30-2014Holy SeeIn Force (6-10-2015)Model 111-30-2014HondurasIn Force (2-19-2015)Model 16-30-2014Hong KongIn Force (7-6-2016)Model 2Understanding6-30-2014HungaryIn Force (7-16-2014)Model 1
Understanding 1
Understanding 2
6-30-2014IcelandIn Force (9-22-2015)Model 1Understanding11-30-2014IndiaIn Force (8-31-2015)Model 1Understanding6-30-2014IndonesiaAgreement in SubstanceModel 16-30-2014IraqAgreement in SubstanceModel 26-30-2014IrelandIn Force (4-2-2014)Model 1Related Agreement6-30-2014Isle of ManIn Force (8-26-2015)Model 16-30-2014IsraelIn Force (8-29-2016)Model 1
Related AgreementUnderstanding6-30-2014ItalyIn Force (8-17-2015)Model 16-30-2014JamaicaIn Force (9-24-2015)Model 16-30-2014JapanIn Effect (6-11-2013)Model 2
Related Arrangement6-30-2014JerseyIn Force (10-28-2015)Model 16-30-2014KazakhstanIn Force (4-5-2022)Model 111-30-2014KosovoIn Force (11-4-2015)Model 16-30-2014KuwaitIn Force (1-28-2016)Model 16-30-2014LatviaIn Force (12-15-2014)Model 1Understanding6-30-2014LiechtensteinIn Force (1-22-2015)Model 1Understanding6-30-2014LithuaniaIn Force (10-7-2014)Model 16-30-2014LuxembourgIn Force (7-29-2015)Model 1
Related AgreementUnderstanding6-30-2014MacaoIn Force (7-30-2021)Model 211-30-2014MalaysiaIn Force (10-3-2022)Model 16-30-2014MaltaIn Force (6-26-2014)Model 16-30-2014MauritiusIn Force (8-29-2014)Model 16-30-2014MexicoIn Force (4-10-2014)Model 16-30-2014MoldovaIn Force (1-21-2016)Model 26-30-2014MontenegroIn Force (3-28-2018)Model 16-30-2014MontserratIn Force (10-28-2016)Model 111-30-2014NetherlandsIn Force (4-9-2015)Model 1
Related Agreement Understanding6-30-2014New ZealandIn Force (7-3-2014)Model 1Understanding6-30-2014NicaraguaAgreement in SubstanceModel 26-30-2014NorwayIn Force (1-27-2014)Model 1Understanding6-30-2014PanamaIn Force (10-25-2016)Model 16-30-2014ParaguayAgreement in SubstanceModel 26-30-2014PeruAgreement in SubstanceModel 16-30-2014PhilippinesSignedModel 111-30-2014PolandIn Force (7-1-2015)Model 1
CorrectionUnderstanding6-30-2014PortugalIn Force (8-10-2016)Model 16-30-2014QatarIn Force (6-23-2015)Model 1Understanding6-30-2014RomaniaIn Force (11-3-2015)Model 16-30-2014San MarinoIn Force (8-30-2016)Model 2Understanding6-30-2014Saudi ArabiaIn Force (2-28-2017)Model 1Understanding6-30-2014SerbiaIn Force (1-8-2020)Model 16-30-2014SeychellesSignedModel 16-30-2014Singapore
Superseded
(in force 3-28-2015 to 12-31-2020)
In Force (1-1-2021)
Model 1
Superseding Model 1
6-30-2014Slovak RepublicIn Force (11-9-2015)Model 1Understanding6-30-2014SloveniaIn Force (7-1-2014)Model 16-30-2014South AfricaIn Force (10-28-2014)Model 1Understanding6-30-2014South KoreaIn Force (9-8-2016)Model 1Understanding6-30-2014SpainIn Force (12-9-2013)
Model 1
Related Agreement
6-30-2014St. Kitts and NevisIn Force (4-28-2016)Model 16-30-2014St. LuciaIn Force (9-1-2016)Model 16-30-2014St. Vincent and the GrenadinesIn Force (5-13-2016)Model 16-30-2014SwedenIn Force (3-1-2015)Model 1Understanding6-30-2014SwitzerlandIn Force (6-2-2014)Model 2Related Agreement 1
Correction 1
Related Agreement 2
Correction 2Understanding 1
Understanding 2
Understanding 36-30-2014Taiwan*SignedModel 26-30-2014ThailandSignedModel 16-30-2014Trinidad and TobagoIn Force (9-22-2017)Model 111-30-2014TunisiaIn Force (9-9-2019)Model 111-30-2014TurkeyIn Force (6-14-2021)Model 1Understanding6-30-2014TurkmenistanIn Force (11-6-2017)Model 16-30-2014Turks and Caicos IslandsIn Force (7-25-2016)Model 16-30-2014UkraineIn Force (11-18-2019)Model 16-30-2014United Arab EmiratesIn Force (2-19-2016)Model 1Understanding6-30-2014United KingdomIn Force (8-11-2014)Model 1
Related Agreement 1
Related Agreement 26-30-2014UzbekistanIn Force (7-7-2017)Model 16-30-2014VietnamIn Force (7-7-2016)Model 1Understanding7-7-2016TOTAL JURISDICTIONS113
*Consistent with the Taiwan Relations Act, the parties to the agreement are the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States.
Model Intergovernmental Agreements
Following the enactment of FATCA, Treasury published the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA.
Model Agreements for Jurisdictions that Reached an Agreement in Substance on or before June 30, 2014: