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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 ​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 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 ​Agreement in Substance ​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 ​Signed 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 ​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 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 ​Signed Model 1 ​​6-30-2014
​Croatia ​Signed Model 1 
Related Agreement
​6-30-2014
​Curaçao ​Signed 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 ​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 Understanding ​6-30-2014
​France ​In Force (10-14-2014) Model 1 Understanding ​6-30-2014
​Georgia ​Signed 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 ​​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 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 ​6-30-2014
​Isle of Man ​In Force (8-26-2015) ​Model 1 ​6-30-2014
​Israel ​Signed 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 ​Agreement in Substance ​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 ​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 ​In Force (1-21-2016) ​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  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 Signed ​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 ​Signed 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 ​Signed Model 2 Understanding ​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 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 ​Signed ​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 ​Signed ​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
​6-30-2014
​Taiwan* ​​Agreement in Substance Model 2​ ​6-30-2014
​Thailand ​Signed 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 ​Understanding ​6-30-2014
​Turkmenistan ​Agreement in Substance ​Model 1 ​6-30-2014
​Turks and Caicos Islands ​In Force (7-25-2016) ​Model 1 ​​6-30-2014
​Ukraine ​Agreement in Substance ​Model 1 ​6-30-2014
​United Arab Emirates ​Signed ​Model 1 Understanding ​6-30-2014
​United Kingdom ​In Force (8-11-2014) ​Model 1 
Related Agreement
​6-30-2014
​Uzbekistan ​Signed 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 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: 7/26/2016 10:42 AM