Information about the jurisdictions we receive information from and provide information to.
Getting information from participating jurisdictions
Participating jurisdictions have treaty relationships in place with New Zealand to provide us with financial account information.
Find the full list of participating jurisdictions.
Participating jurisdictions for the CRS applied standard (taxtechnical.ird.govt.nz)
Providing information to reportable jurisdictions
Reportable jurisdictions are jurisdictions we provide financial account information to.
Jurisdictions are added to our list as:
- the Global Forum reviews are completed
- jurisdictions address deficiencies identified by the Global Forum
- more jurisdictions sign up to implement the CRS.
This list of jurisdictions helps financial institutions carry out due diligence.
Due diligence and reporting for CRS
List of reportable jurisdictions
Each jurisdiction listed below is a reportable jurisdiction for the purposes of CRS.
If a jurisdiction is listed:
- with a date next to it, it is a reportable jurisdiction for each reporting period that begins on or after that date
- without a date next to it, it is a reportable jurisdiction for each reporting period that begins on or after 1 July 2017.
A
Albania (1 April 2019)
Andorra
Antigua and Barbuda (1 April 2018)
Argentina
Armenia (1 April 2024)
Aruba (1 April 2018)
Australia
Austria
Azerbaijan (1 April 2018)
B
Barbados (1 April 2018)
Belgium
Belize (1 April 2018)
Brazil
Brunei Darussalam (1 April 2018)
Bulgaria
C
Cameroon (1 April 2025)
Canada
Chile
China
Colombia
Cook Islands (1 April 2018)
Costa Rica (1 April 2018)
Croatia
Curaçao (1 April 2018)
Cyprus (1 April 2018)
Czech Republic
D
Denmark
Dominica (1 April 2018)
E
Ecuador (1 April 2019)
Estonia
F
Faroe Islands
Finland
France
G
Georgia (1 April 2024)
Germany
Ghana (1 April 2018)
Gibraltar
Greece
Greenland
Grenada (1 April 2018)
Guernsey
H
Hong Kong (China)
Hungary
I
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
J
Jamaica (1 April 2023)
Japan
Jersey
Jordan (1 April 2024)
K
Kazakhstan (1 April 2019)
Kenya (1 April 2024)
Korea
L
Latvia
Lebanon (1 April 2018)
Liechtenstein
Lithuania
Luxembourg
M
Macao (1 April 2018)
Malaysia
Maldives (1 April 2019)
Malta
Mauritius
Mexico
Moldova (1 April 2024)
Monaco
Mongolia (1 April 2025)
Montenegro (1 April 2024)
Montserrat (1 April 2018)
Morocco (1 April 2024)
N
Netherlands
New Caledonia (1 April 2020)
Nigeria (1 April 2018)
Niue (1 April 2018)
Norway
O
Oman (1 April 2019)
P
Pakistan (1 April 2018)
Panama (1 April 2018)
Peru (1 April 2019)
Poland
Portugal
R
Romania (1 April 2018)
Russian Federation
Rwanda (1 April 2024)
S
Saint Kitts and Nevis (1 April 2018)
Saint Lucia (1 April 2018)
Saint Vincent and the Grenadines (1 April 2018)
Samoa (1 April 2018)
San Marino
Saudi Arabia
Senegal (1 April 2024)
Seychelles
Singapore
Sint Maarten (1 April 2018)
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland (1 April 2018)
T
Thailand (1 April 2024)
Trinidad and Tobago (1 April 2018)
Tunisia (1 April 2024)
Türkiye (1 April 2018)
U
Uganda (1 April 2024)
Ukraine (1 April 2024)
United Kingdom
Uruguay
V
Vanuatu (1 April 2018)
More information
You’ll find the full list of relevant legislation on the New Zealand Legislation website.