Jurisdictions committed to the Common Reporting Standard (CRS)

Over 100 jurisdictions have committed to implementing the CRS. In 2018, 85 jurisdictions including New Zealand have completed around 4,500 bilateral exchanges.

Download the OECD list of over 100 jurisdictions committed to implementing the CRS.

Status of commitments for the automatic exchange of financial account information (AEOI) (PDF 162KB)

New Zealand is prepared to receive financial account information from participating jurisdictions. We will only provide financial account information to reportable jurisdictions.

What are participating jurisdictions?

In general, a 'participating jurisdiction' is a jurisdiction that has a treaty relationship in place with New Zealand under which it is able to provide New Zealand with CRS information. The list of participating jurisdictions is important for financial institutions when conducting due diligence in respect of accounts held by passive non-financial entities. The due diligence requirement to identify the controlling persons of the non-finance entity is 'switched off' in the circumstances described in section 5.5.3 of New Zealand's Guidance.

Find out more about the participating jurisdictions.

Participating jurisdictions for the CRS applied standard (Tax Technical)

What are reportable jurisdictions?

Reportable jurisdictions are jurisdictions that we will provide CRS information to. We will publish a New Zealand list of such jurisdictions.

Our list of reportable jurisdictions will be added to over time as:

• the OECD's Global Forum reviews are completed
• jurisdictions address deficiencies identified by the OECD's Global Forum
• more jurisdictions sign up to implement the CRS.

New Zealand legislation

Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017.

Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (Parliamentary Counsel Office)

Current year

113 reportable jurisdictions: reporting period 1 April 2025 to 31 March 2026.

Cameroon and Mongolia have been added since 2025.

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2026 (Parliamentary Counsel Office)

Full list of reportable jurisdictions

Previous jurisdictions

106 reportable jurisdictions: reporting period 1 April 2024 to 31 March 2025.

8 additional reportable jurisdiction – February 2024.

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (Parliamentary Counsel Office)