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:

AEOI 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

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

Armenia, Georgia, Jordan, Kenya, Moldova, Montenegro, Morocco, Rwanda, Senegal, Thailand, Tunisia, Uganda and Ukraine have been added since 2023.

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

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2025 (Parliamentary Counsel Office)

Full list of reportable jurisdictions

Previous jurisdictions

98 reportable jurisdictions: reporting period 1 April 2023 to 31 March 2024

1 additional reportable jurisdiction - February 2023:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2023 (Parliamentary Counsel Office)

97 reportable jurisdictions

No additional reportable jurisdictions:

• reporting period 1 April 2022 to 31 March 2023
• reporting period 1 April 2021 to 31 March 2022.

97 reportable jurisdictions: reporting period 1 April 2020 to 31 March 2021

1 additional reportable jurisdiction - February 2021:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2021 (Parliamentary Counsel Office)

96 reportable jurisdictions: reporting period 1 April 2019 to 31 March 2020

6 additional reportable jurisdictions - February 2020:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (Parliamentary Counsel Office)

90 reportable jurisdictions: reporting period 1 April 2018 to 31 March 2019

30 additional reportable jurisdictions - February 2019:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2019 (Parliamentary Counsel Office)

60 reportable jurisdictions: initial reporting period 1 July 2017 to 31 March 2018

2 additional reportable jurisdictions - February 2018:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2018 (Parliamentary Counsel Office)

58 reportable jurisdictions - June 2017:

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017 (Parliamentary Counsel Office)