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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. 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.

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

Jurisdiction Status   Jurisdiction Status Intergovernmental Agreement (IGA) & Related Agreements, Arrangements, or Correction Understandings Date Jurisdiction is Treated as having an IGA in Effect
Algeria In Force (1-18-2017) Model 1 6-30-2014
Angola In Force (10-2-2017) Model 1 11-30-2014
Anguilla In Force (6-22-2017)
Model 1 6-30-2014
Antigua and Barbuda In Force (6-7-2017) Model 1 6-30-2014
Armenia In Force (7-7-2019) Model 2 6-30-2014
Australia In Force (6-30-2014) Model 1 Understanding 6-30-2014
Austria In Force (12-9-2014) Model 2 Understanding 6-30-2014
Azerbaijan In Force (11-5-2015) Model 1 6-30-2014
Bahamas In Force (9-17-2015) Model 1  
Correction
6-30-2014
Bahrain In Force (3-5-2018) Model 1 6-30-2014
Barbados In Force (9-25-2015) Model 1 
Correction
6-30-2014
Belarus In Force (7-29-2015) Model 1 6-30-2014
Belgium In Force (12-23-2016) Model 1 
Related Agreement
Understanding 6-30-2014
Bermuda In Force (8-19-2014) Model 2 Understanding 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 In Force (12-23-2016) Model 1 11-30-2014
Canada In Force (6-27-2014) Model 1
Related Agreement
6-30-2014
Cayman Islands In Force (7-1-2014) Model 1 6-30-2014
Chile Signed Model 2 Understanding 6-30-2014
China Agreement in Substance Model 1 6-30-2014
Colombia In Force (8-27-2015) Model 1 Understanding 6-30-2014
Costa Rica In Force (7-8-2019) Model 1 6-30-2014
Croatia In Force (12-27-2016) Model 1 
Related Agreement
6-30-2014
Curaçao In Force (8-3-2016) Model 1
Related Agreement
6-30-2014
Cyprus In Force (9-21-2015) Model 1 Understanding 6-30-2014
Czech Republic In Force (12-18-2014) Model 1 Understanding 6-30-2014
Denmark In Force (9-30-2015) Model 1 6-30-2014
Dominica In Force (8-12-2019) Model 1 6-30-2014
Dominican Republic In Force (7-17-2019) Model 1 6-30-2014
Estonia In Force (7-9-2014) Model 1 6-30-2014
Finland In Force (2-20-2015) Model 1 Understanding 6-30-2014
France In Force (10-14-2014) Model 1 Understanding 6-30-2014
Georgia In Force (9-18-2015) Model 1 6-30-2014
Germany In Force (12-11-2013) Model 1 Understanding 6-30-2014
Gibraltar In Force (9-17-2015) Model 1 6-30-2014
Greece In Force (12-13-2017) Model 1 Understanding 11-30-2014
Greenland In Force (11-30-2018) Model 1 6-30-2014
Grenada In Force (4-6-2018) Model 1 6-30-2014
Guernsey In Force (8-26-2015) Model 1 6-30-2014
Guyana In Force (9-29-2017) 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 In Force (7-6-2016) Model 2 Understanding 6-30-2014
Hungary In Force (7-16-2014) Model 1 Understanding 6-30-2014
Iceland In Force (9-22-2015) Model 1 Understanding 11-30-2014
India In Force (8-31-2015) Model 1 Understanding 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
Related Agreement
6-30-2014
Isle of Man In Force (8-26-2015) Model 1 6-30-2014
Israel In Force (8-29-2016) Model 1
Related Agreement
Understanding 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 In Effect (6-11-2013) Model 2 
Related Arrangement
6-30-2014
Jersey In Force (10-28-2015) Model 1 6-30-2014
Kazakhstan Signed Model 1 11-30-2014
Kosovo In Force (11-4-2015) Model 1 6-30-2014
Kuwait In Force (1-28-2016) Model 1 6-30-2014
Latvia In Force (12-15-2014) Model 1 Understanding 6-30-2014
Liechtenstein In Force (1-22-2015) Model 1 Understanding 6-30-2014
Lithuania In Force (10-7-2014) Model 1 6-30-2014
Luxembourg In Force (7-29-2015) Model 1 
Related Agreement
Understanding 6-30-2014
Macao Signed 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 In Force (1-21-2016) Model 2 6-30-2014
Montenegro In Force (3-28-2018) Model 1 6-30-2014
Montserrat In Force (10-28-2016) Model 1 11-30-2014
Netherlands In Force (4-9-2015) Model 1  Understanding 6-30-2014
New Zealand In Force (7-3-2014) Model 1 Understanding 6-30-2014
Nicaragua Agreement in Substance Model 2 6-30-2014
Norway In Force (1-27-2014) Model 1 Understanding 6-30-2014
Panama In Force (10-25-2016) 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 
Correction
Understanding 6-30-2014
Portugal In Force (8-10-2016) Model 1 6-30-2014
Qatar In Force (6-23-2015) Model 1 Understanding 6-30-2014
Romania In Force (11-3-2015) Model 1 6-30-2014
San Marino In Force (8-30-2016) Model 2 Understanding 6-30-2014
Saudi Arabia In Force (2-28-2017) Model 1 Understanding 6-30-2014
Serbia In Force (1-8-2020) Model 1 6-30-2014
Seychelles Signed Model 1 6-30-2014
Singapore In Force (3-28-2015)

Signed
Model 1

Superseding Model 1
6-30-2014
Slovak Republic In Force (11-9-2015) Model 1 Understanding 6-30-2014
Slovenia In Force (7-1-2014) Model 1 6-30-2014
South Africa In Force (10-28-2014) Model 1 Understanding 6-30-2014
South Korea In Force (9-8-2016) Model 1 Understanding 6-30-2014
Spain In Force (12-9-2013) Model 1 6-30-2014
St. Kitts and Nevis In Force (4-28-2016) Model 1 6-30-2014
St. Lucia In Force (9-1-2016) Model 1 6-30-2014
St. Vincent and the Grenadines In Force (5-13-2016) Model 1 6-30-2014
Sweden In Force (3-1-2015) Model 1 Understanding 6-30-2014
Switzerland In Force (6-2-2014) Model 2 
Related Agreement 1 
Correction 1 
Related Agreement 2 
Correction 2
Understanding 1  
Understanding 2
Understanding 3
6-30-2014
Taiwan* Signed Model 2 6-30-2014
Thailand Signed Model 1 6-30-2014
Trinidad and Tobago In Force (9-22-2017) Model 1 11-30-2014
Tunisia In Force (9-9-2019) Model 1 11-30-2014
Turkey Signed Model 1 Understanding 6-30-2014
Turkmenistan In Force (11-6-2017) Model 1 6-30-2014
Turks and Caicos Islands In Force (7-25-2016) Model 1 6-30-2014
Ukraine In Force (11-18-2019) Model 1 6-30-2014
United Arab Emirates In Force (2-19-2016) Model 1 Understanding 6-30-2014
United Kingdom In Force (8-11-2014) Model 1 
Related Agreement 1
Related Agreement 2
6-30-2014
Uzbekistan In Force (7-7-2017) Model 1 6-30-2014
Vietnam In Force (7-7-2016) Model 1 Understanding 7-7-2016
TOTAL JURISDICTIONS 113
 
*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:

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

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Last Updated: 1/13/2020 2:05 PM