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 Foreign Account Tax Compliance Act (FATCA)

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. For access to the regulations and administrative guidance related to FATCA and to learn about taxpayer obligations please visit the Internal Revenue Service FATCA Page.

Additional FATCA Statements, Notifications of More Favorable Terms and Press Releases
By Date

​Jurisdiction ​Status Intergovernmental Agreement (IGA) & Related Agreements or Exchanges Understandings Date Jurisdiction is Treated as having an IGA in Effect
​Algeria ​Signed Model 1 ​6-30-2014
​Angola ​Signed Model 1 ​11-30-2014
​Anguilla ​Agreement in Substance Model 1 ​6-30-2014
​Antigua and Barbuda ​Agreement in Substance Model 1 ​6-30-2014
​Armenia ​Agreement in Substance Model 2 ​6-30-2014
​Australia ​In Force (6-30-2014) ​Model 1 ​6-30-2014
​Austria ​In Force (12-9-2014) ​Model 2 ​6-30-2014
​Azerbaijan ​In Force (11-5-2015) Model 1 ​6-30-2014
​Bahamas ​In Force (9-17-2015) Model 1 ​6-30-2014
​Bahrain ​Agreement in Substance ​Model 1 ​6-30-2014
​Barbados ​In Force (9-25-2015) Model 1 ​​6-30-2014
​Belarus ​In Force (7-29-2015) ​Model 1 ​6-30-2014
​Belgium ​Signed ​Model 1 ​6-30-2014
​Bermuda ​In Force (8-19-2014) ​Model 2 ​6-30-2014
​Brazil ​In Force (6-26-2015) Model 1 ​6-30-2014
​British Virgin Islands ​In Force (7-13-2015) ​Model 1 ​6-30-2014
​Bulgaria ​In Force (6-30-2015) Model 1 ​6-30-2014
​Cabo Verde ​Agreement in Substance ​Model 1 ​6-30-2014
​Cambodia ​Signed Model 1 ​11-30-2014
​Canada ​In Force (6-27-2014) ​Model 1 ​6-30-2014
​Cayman Islands ​In Force (7-1-2014) Model 1 ​6-30-2014
​Chile ​Signed Model 2 ​​6-30-2014
​China ​Agreement in Substance ​Model 1 ​6-30-2014
​Colombia ​In Force (8-27-2015) Model 1 ​6-30-2014
​Costa Rica ​Signed Model 1 ​​6-30-2014
​Croatia ​Signed Model 1 ​6-30-2014
​Curaçao ​Signed Model 1 ​6-30-2014
​Cyprus ​In Force (9-21-2015) ​Model 1 ​6-30-2014
​Czech Republic ​In Force (12-18-2014) ​Model 1 ​6-30-2014
​Denmark ​In Force (9-30-2015) ​Model 1 ​6-30-2014
​Dominica ​Agreement in Substance ​Model 1 ​6-30-2014
​Dominican Republic ​Agreement in Substance ​Model 1 ​6-30-2014
​Estonia ​In Force (7-9-2014) Model 1 ​6-30-2014
​Finland ​In Force (2-20-2015) Model 1 ​6-30-2014
​France ​In Force (10-14-2014) Model 1 ​6-30-2014
​Georgia ​Signed Model 1 ​6-30-2014
​Germany ​In Force (12-11-2013) ​Model 1 ​6-30-2014
​Gibraltar ​In Force (9-17-2015) Model 1 ​6-30-2014
​Greece ​​Agreement in Substance ​Model 1 ​11-30-2014
​Greenland ​Agreement in Substance Model 1​ ​​6-30-2014
​Grenada ​Agreement in Substance Model 1​ ​6-30-2014
​Guernsey ​In Force (8-26-2015) Model 1 ​6-30-2014
​Guyana ​Agreement in Substance Model 1​ ​6-30-2014
​Haiti ​Agreement in Substance ​Model 1 ​6-30-2014
​Holy See ​In Force (6-10-2015) ​Model 1 11-30-2014
​Honduras ​In Force (2-19-2015) Model 1 ​6-30-2014
​Hong Kong ​Signed Model 2 ​​6-30-2014
​Hungary ​In Force (7-16-2014) ​Model 1 ​6-30-2014
​Iceland ​In Force (9-22-2015) ​Model 1 11-30-2014
​India ​In Force (8-31-2015) Model 1 ​6-30-2014
​Indonesia ​Agreement in Substance ​Model 1 ​6-30-2014
​Iraq ​Agreement in Substance ​Model 2 ​6-30-2014
​Ireland ​In Force (4-2-2014) ​Model 1 ​6-30-2014
​Isle of Man ​In Force (8-26-2015) ​Model 1 ​6-30-2014
​Israel ​Signed Model 1 ​6-30-2014
​Italy ​In Force (8-17-2015) ​Model 1 ​6-30-2014
​Jamaica ​In Force (9-24-2015) ​Model 1 ​6-30-2014
​Japan ​Signed Model 2 ​​6-30-2014
​Jersey ​In Force (10-28-2015) Model 1 ​6-30-2014
​Kazakhstan ​Agreement in Substance ​Model 1 ​11-30-2014
​Kosovo ​In Force (11-4-2015) Model 1 ​6-30-2014
​Kuwait ​Signed ​Model 1 ​6-30-2014
​Latvia ​In Force (12-15-2014) Model 1 ​6-30-2014
​Liechtenstein ​In Force (1-22-2015) ​Model 1 ​6-30-2014
​Lithuania ​In Force (10-7-2014) ​Model 1 ​6-30-2014
​Luxembourg ​In Force (7-29-2015) Model 1 ​6-30-2014
​Macao ​Agreement in Substance ​Model 2 ​11-30-2014
​Malaysia ​Agreement in Substance ​Model 1 ​6-30-2014
​Malta ​In Force (6-26-2014) Model 1 ​6-30-2014
​Mauritius ​In Force (8-29-2014) ​Model 1 ​6-30-2014
​Mexico ​In Force (4-10-2014) Model 1 ​6-30-2014
​Moldova ​Signed ​Model 2 ​​6-30-2014
​Montenegro ​Agreement in Substance ​Model 1 ​6-30-2014
​Montserrat ​Signed ​Model 1 ​11-30-2014
​Netherlands ​In Force (4-9-2015) Model 1 ​6-30-2014
​New Zealand ​In Force (7-3-2014) Model 1 ​6-30-2014
​Nicaragua ​​Agreement in Substance ​Model 2 ​6-30-2014
​Norway ​In Force (1-27-2014) ​Model 1 ​6-30-2014
​Panama ​Agreement in Substance ​Model 1 ​6-30-2014
​Paraguay ​​Agreement in Substance ​Model 2 ​6-30-2014
​Peru ​Agreement in Substance ​Model 1 ​​6-30-2014
​Philippines ​Signed ​Model 1 ​11-30-2014
​Poland ​In Force (7-1-2015) Model 1 ​6-30-2014
​Portugal ​Signed Model 1 ​6-30-2014
​Qatar ​In Force (6-23-2015) Model 1 ​6-30-2014
​Romania ​In Force (11-3-2015) ​Model 1 ​6-30-2014
​San Marino ​Signed Model 2 ​6-30-2014
​Saudi Arabia ​Agreement in Substance ​Model 1 ​6-30-2014
​Serbia ​Agreement in Substance ​Model 1 ​6-30-2014
​Seychelles ​Agreement in Substance Model 1​ ​6-30-2014
​Singapore ​In Force (3-28-2015) ​Model 1 ​6-30-2014
​Slovak Republic ​In Force (11-9-2015) ​Model 1 ​6-30-2014
​Slovenia ​In Force (7-1-2014) Model 1 ​6-30-2014
​South Africa ​In Force (10-28-2014) ​Model 1 ​6-30-2014
​South Korea ​Signed ​Model 1 ​6-30-2014
​Spain ​In Force (12-9-2013) ​Model 1 ​6-30-2014
​St. Kitts and Nevis ​Signed ​Model 1 ​6-30-2014
​St. Lucia ​Signed ​Model 1 ​6-30-2014
​St. Vincent and the Grenadines ​Signed Model 1 ​6-30-2014
​Sweden ​In Force (3-1-2015) Model 1 ​6-30-2014
​Switzerland ​In Force (6-2-2014) Model 2 ​6-30-2014
​Taiwan* ​​Agreement in Substance Model 2​ ​6-30-2014
​Thailand ​Agreement in Substance ​Model 1 ​6-30-2014
​Trinidad and Tobago ​Agreement in Substance ​Model 1 ​​11-30-2014
​Tunisia ​Agreement in Substance ​Model 1 ​11-30-2014
​Turkey ​Signed Model 1 ​6-30-2014
​Turkmenistan ​Agreement in Substance ​Model 1 ​6-30-2014
​Turks and Caicos Islands ​Signed ​Model 1 ​​6-30-2014
​Ukraine ​Agreement in Substance ​Model 1 ​6-30-2014
​United Arab Emirates ​Signed ​Model 1 ​6-30-2014
​United Kingdom ​In Force (8-11-2014) ​Model 1 ​6-30-2014
​Uzbekistan ​Signed ​Model 1 ​6-30-2014
​TOTAL JURISDICTIONS ​112
 
*Consistent with the Taiwan Relations Act, the parties to the agreement would be 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:

Model Agreements for Jurisdictions that Reached an Agreement in Substance on or after July 1, 2014:

Last Updated: 2/2/2016 4:27 PM