Common Reporting Standard by country

CRS countries 2026: every jurisdiction, its status and its code

Updated 13 November 2026OECD lists of 20 May and 30 September 2026249 ISO country codes
The short answer

112 jurisdictions sent CRS data to at least one partner in 2025, on the OECD's exchange table of 20 May 2026. 14 more have committed but not started, 42 developing countries have set no date, and the United States stays outside with FATCA.

In CRS files every country is its ISO 3166-1 two-letter code: AE for the UAE, GB for the UK, CH for Switzerland.

Exchanged in 2025 112 jurisdictions sent CRS account data abroad in 2025 Each one sent it to between 21 and 90 partners. Ireland, Luxembourg, Portugal and Spain reached 90.

It usually starts with a form. A bank wants your "jurisdiction of tax residence" and a two-letter code, or asks whether your company is a Passive NFE, and nobody explains what the answer sets in motion. The CRS is a yearly report from banks to tax authorities about the accounts they hold for foreign residents. Whether a country takes part, and what it sends, decides who hears about your account. Here is every country code with the OECD's own status, and what a company is reported for.

Key takeaways

  • 112 jurisdictions sent CRS data in 2025; 14 have committed and not yet started.
  • The United States is not in the CRS. It runs FATCA instead.
  • CRS files use ISO 3166-1 alpha-2 codes: GB, not UK; AE, not UAE.
  • A company with mostly passive income is a Passive NFE, and the people who control it are reported too.
  • Forming a company reports nothing. Opening a financial account is what puts it in the system.
  • Every Heirson jurisdiction except the US exchanges under the CRS.
Chapter 1

Where the CRS network stands in November 2026

The OECD's Global Forum keeps two documents that together answer "is this country in the CRS". The status of commitments (last update 30 September 2026) lists every jurisdiction by the year it promised to start. The table of exchanges (as on 20 May 2026) shows how many partners each one actually sent data to, year by year. Laid over all 249 ISO country codes, they give this picture:

All 249 ISO country codes by CRS status: 112 sent data in 2025, 4 exchanging with delays or no data, 2 with no financial institutions, 14 committed but not started, 42 with no date set, the United States on FATCA and 74 absent from the OECD listsSent data in 2025: 112Exchanging, delayed or no data: 4No financial institutions: 2Committed, not started: 14Developing, no date set: 42United States (FATCA): 1Not in the OECD lists: 74
  • 112Sent data in 2025
  • 4Exchanging, delayed or no data
  • 2No financial institutions
  • 14Committed, not started
  • 42Developing, no date set
  • 1United States (FATCA)
  • 74Not in the OECD lists

Two things are easy to mix up. A participating jurisdiction is a place that has signed up and exchanges. A reportable jurisdiction is one a given country sends data to in a given year, which depends on the agreements that country has switched on. That's why a national list, like the ones New Zealand or Guernsey publish each year, can be shorter than the OECD's.

1
Key takeaway

Most of the world exchanges; the US, a group of developing countries and some territories don't.

Chapter 2

Every country code and its CRS status

AECHKYVG

All 249 codes in ISO 3166-1, each with the status the OECD gives it. "Partners in 2025" is the number of jurisdictions that place sent data to in 2025, for the 2024 reporting year. Sort any column, search by name or code, or filter.

Showing all 249

Status and commitment years: OECD status of commitments, last update 30 September 2026. Partners in 2025: OECD exchanges under the AEOI Standard, as on 20 May 2026 (data exchanged in 2025 for reportable year 2024; the Kuwait figure is provisional). Codes: ISO 3166-1 alpha-2. "Not in the OECD lists" means the code appears in neither document.
Source
AfghanistanAFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
AlbaniaCommitted to 2021, started in 2020ALExchanging202185OECD exchanges, May 2026
AlgeriaDZNo date setNo dateNot yetOECD commitments, Sep 2026
American SamoaUS territoryASNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
AndorraADExchanging201877OECD exchanges, May 2026
AngolaAONo date setNo dateNot yetOECD commitments, Sep 2026
AnguillaAIExchanging201771OECD exchanges, May 2026
AntarcticaNo permanent populationAQNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Antigua and BarbudaAGExchanging201857OECD exchanges, May 2026
ArgentinaARExchanging201785OECD exchanges, May 2026
ArmeniaAMExchanging202521OECD exchanges, May 2026
ArubaAWExchanging201881OECD exchanges, May 2026
AustraliaAUExchanging201886OECD exchanges, May 2026
AustriaATExchanging201888OECD exchanges, May 2026
AzerbaijanAZExchanging201886OECD exchanges, May 2026
BahamasBSExchanging201866OECD exchanges, May 2026
BahrainBHExchanging201873OECD exchanges, May 2026
BangladeshBDNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
BarbadosBBExchanging201874OECD exchanges, May 2026
BelarusBYNo date setNo dateNot yetOECD commitments, Sep 2026
BelgiumBEExchanging201789OECD exchanges, May 2026
BelizeBZExchanging201869OECD exchanges, May 2026
BeninBJNo date setNo dateNot yetOECD commitments, Sep 2026
BermudaBMExchanging201780OECD exchanges, May 2026
BhutanBTNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
BoliviaBONot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Bonaire, Sint Eustatius and SabaBQNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Bosnia and HerzegovinaBANo date setNo dateNot yetOECD commitments, Sep 2026
BotswanaBWNo date setNo dateNot yetOECD commitments, Sep 2026
Bouvet IslandBVNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
BrazilBRExchanging201889OECD exchanges, May 2026
British Indian Ocean TerritoryIONot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
British Virgin IslandsVGExchanging201776OECD exchanges, May 2026
Brunei DarussalamBNExchanging201857OECD exchanges, May 2026
BulgariaBGExchanging201787OECD exchanges, May 2026
Burkina FasoBFNo date setNo dateNot yetOECD commitments, Sep 2026
BurundiBINot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Cabo VerdeCVCommitted, not startedBy 2027Not yetOECD commitments, Sep 2026
CambodiaKHNo date setNo dateNot yetOECD commitments, Sep 2026
CameroonCMCommitted, not startedBy 2028Not yetOECD commitments, Sep 2026
CanadaCAExchanging201873OECD exchanges, May 2026
Cayman IslandsKYExchanging201784OECD exchanges, May 2026
Central African RepublicCFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
ChadTDNo date setNo dateNot yetOECD commitments, Sep 2026
ChileCLExchanging201887OECD exchanges, May 2026
ChinaCNExchanging201881OECD exchanges, May 2026
Christmas IslandCXNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Cocos (Keeling) IslandsCCNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
ColombiaCOExchanging201789OECD exchanges, May 2026
ComorosKMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Congo (Democratic Republic)CDNo date setNo dateNot yetOECD commitments, Sep 2026
Congo (Republic of the)CGNo date setNo dateNot yetOECD commitments, Sep 2026
Cook IslandsCKExchanging201883OECD exchanges, May 2026
Costa RicaCRExchanging201883OECD exchanges, May 2026
CroatiaHRExchanging201788OECD exchanges, May 2026
CubaCUNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
CuraçaoCWExchanging201883OECD exchanges, May 2026
CyprusCYExchanging201789OECD exchanges, May 2026
CzechiaCZExchanging201786OECD exchanges, May 2026
Côte d'IvoireCINo date setNo dateNot yetOECD commitments, Sep 2026
DenmarkDKExchanging201789OECD exchanges, May 2026
DjiboutiDJNo date setNo dateNot yetOECD commitments, Sep 2026
DominicaDMExchanging201874OECD exchanges, May 2026
Dominican RepublicDONo date setNo dateNot yetOECD commitments, Sep 2026
EcuadorECExchanging202184OECD exchanges, May 2026
EgyptEGNo date setNo dateNot yetOECD commitments, Sep 2026
El SalvadorSVNo date setNo dateNot yetOECD commitments, Sep 2026
Equatorial GuineaGQNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
EritreaERNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
EstoniaEEExchanging201781OECD exchanges, May 2026
EswatiniSZNo date setNo dateNot yetOECD commitments, Sep 2026
EthiopiaETNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Falkland IslandsFKNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Faroe IslandsFOExchanging201784OECD exchanges, May 2026
FijiFJCommitted, not startedBy 2028Not yetOECD commitments, Sep 2026
FinlandFIExchanging201787OECD exchanges, May 2026
FranceFRExchanging201787OECD exchanges, May 2026
French GuianaFrench overseas departmentGFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
French PolynesiaPFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
French Southern TerritoriesTFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
GabonGANo date setNo dateNot yetOECD commitments, Sep 2026
GambiaGMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
GeorgiaGEExchanging202444OECD exchanges, May 2026
GermanyDEExchanging201789OECD exchanges, May 2026
GhanaGHExchanging201971OECD exchanges, May 2026
GibraltarGIExchanging201784OECD exchanges, May 2026
GreeceGRExchanging201789OECD exchanges, May 2026
GreenlandGLExchanging201878OECD exchanges, May 2026
GrenadaGDExchanging201873OECD exchanges, May 2026
GuadeloupeFrench overseas departmentGPNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
GuamUS territoryGUNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
GuatemalaGTNo date setNo dateNot yetOECD commitments, Sep 2026
GuernseyGGExchanging201787OECD exchanges, May 2026
GuineaGNNo date setNo dateNot yetOECD commitments, Sep 2026
Guinea-BissauGWNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
GuyanaGYNo date setNo dateNot yetOECD commitments, Sep 2026
HaitiHTNo date setNo dateNot yetOECD commitments, Sep 2026
Heard Island and McDonald IslandsHMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Holy See (Vatican City)VANot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
HondurasHNNo date setNo dateNot yetOECD commitments, Sep 2026
Hong Kong (China)HKExchanging201884OECD exchanges, May 2026
HungaryHUExchanging201786OECD exchanges, May 2026
IcelandISExchanging201784OECD exchanges, May 2026
IndiaINExchanging201787OECD exchanges, May 2026
IndonesiaIDExchanging201886OECD exchanges, May 2026
IranIRNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
IraqIQNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
IrelandIEExchanging201790OECD exchanges, May 2026
Isle of ManIMExchanging201786OECD exchanges, May 2026
IsraelILExchanging201872OECD exchanges, May 2026
ItalyITExchanging201787OECD exchanges, May 2026
JamaicaJMExchanging202254OECD exchanges, May 2026
JapanJPExchanging201887OECD exchanges, May 2026
JerseyJEExchanging201784OECD exchanges, May 2026
JordanJOCommitted, not startedBy 2023Not yetOECD commitments, Sep 2026
KazakhstanKZExchanging, delayed2021DelayedOECD exchanges, May 2026
KenyaKEExchanging202464OECD exchanges, May 2026
KiribatiKINot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Korea (North)KPNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Korea (South)KRExchanging201789OECD exchanges, May 2026
KuwaitKWExchanging201933 (provisional)OECD exchanges, May 2026
KyrgyzstanKGNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
LaosLANot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
LatviaLVExchanging201780OECD exchanges, May 2026
LebanonLBExchanging, delayed2018DelayedOECD exchanges, May 2026
LesothoLSNo date setNo dateNot yetOECD commitments, Sep 2026
LiberiaLRCommitted, not startedBy 2028Not yetOECD commitments, Sep 2026
LibyaLYNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
LiechtensteinLIExchanging201786OECD exchanges, May 2026
LithuaniaLTExchanging201788OECD exchanges, May 2026
LuxembourgLUExchanging201790OECD exchanges, May 2026
Macau (China)MOExchanging201883OECD exchanges, May 2026
MadagascarMGNo date setNo dateNot yetOECD commitments, Sep 2026
MalawiMWNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
MalaysiaMYExchanging201887OECD exchanges, May 2026
MaldivesMVExchanging202278OECD exchanges, May 2026
MaliMLNo date setNo dateNot yetOECD commitments, Sep 2026
MaltaMTExchanging201785OECD exchanges, May 2026
Marshall IslandsMHExchanging201868OECD exchanges, May 2026
MartiniqueFrench overseas departmentMQNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
MauritaniaMRNo date setNo dateNot yetOECD commitments, Sep 2026
MauritiusMUExchanging201887OECD exchanges, May 2026
MayotteFrench overseas departmentYTNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
MexicoMXExchanging201780OECD exchanges, May 2026
MicronesiaFMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
MoldovaMDExchanging202463OECD exchanges, May 2026
MonacoMCExchanging201883OECD exchanges, May 2026
MongoliaMNCommitted, not startedBy 2027Not yetOECD commitments, Sep 2026
MontenegroMECommitted, not startedBy 2023Not yetOECD commitments, Sep 2026
MontserratMSExchanging201765OECD exchanges, May 2026
MoroccoOECD: expected by 2028 at the latestMACommitted, not startedBy 2025Not yetOECD commitments, Sep 2026
MozambiqueMZNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
MyanmarMMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
NamibiaNANo date setNo dateNot yetOECD commitments, Sep 2026
NauruNRNo financial institutions2018No institutionsOECD exchanges, May 2026
NepalNPNo date setNo dateNot yetOECD commitments, Sep 2026
NetherlandsNLExchanging201789OECD exchanges, May 2026
New CaledoniaListed by the OECD under FranceNCExchanging202070OECD exchanges, May 2026
New ZealandNZExchanging201888OECD exchanges, May 2026
NicaraguaNINot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
NigerNENo date setNo dateNot yetOECD commitments, Sep 2026
NigeriaNGExchanging202081OECD exchanges, May 2026
NiueNUNo financial institutions2018No institutionsOECD exchanges, May 2026
Norfolk IslandNFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
North MacedoniaMKNo date setNo dateNot yetOECD commitments, Sep 2026
Northern Mariana IslandsUS territoryMPNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
NorwayNOExchanging201789OECD exchanges, May 2026
OmanOMExchanging202061OECD exchanges, May 2026
PakistanPKExchanging201874OECD exchanges, May 2026
PalauPWNo date setNo dateNot yetOECD commitments, Sep 2026
PalestinePSNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
PanamaPAExchanging201887OECD exchanges, May 2026
Papua New GuineaPGCommitted, not startedBy 2027Not yetOECD commitments, Sep 2026
ParaguayPYCommitted, not startedBy 2028Not yetOECD commitments, Sep 2026
PeruPEExchanging202077OECD exchanges, May 2026
PhilippinesPHNo date setNo dateNot yetOECD commitments, Sep 2026
PitcairnPNNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
PolandPLExchanging201788OECD exchanges, May 2026
PortugalPTExchanging201790OECD exchanges, May 2026
Puerto RicoUS territoryPRNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
QatarQAExchanging201867OECD exchanges, May 2026
RomaniaROExchanging201785OECD exchanges, May 2026
RussiaRUExchanging, no data2018No data since 2022OECD exchanges, May 2026
RwandaRWExchanging202549OECD exchanges, May 2026
RéunionFrench overseas departmentRENot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Saint BarthélemyBLNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Saint Helena, Ascension and Tristan da CunhaSHNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Saint Kitts and NevisKNExchanging201884OECD exchanges, May 2026
Saint LuciaLCExchanging201881OECD exchanges, May 2026
Saint Martin (French part)MFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Saint Pierre and MiquelonPMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Saint Vincent and the GrenadinesVCExchanging, delayed2018DelayedOECD exchanges, May 2026
SamoaWSExchanging201867OECD exchanges, May 2026
San MarinoSMExchanging201789OECD exchanges, May 2026
Sao Tome and PrincipeSTNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Saudi ArabiaSAExchanging201885OECD exchanges, May 2026
SenegalSNCommitted, not startedBy 2025Not yetOECD commitments, Sep 2026
SerbiaRSNo date setNo dateNot yetOECD commitments, Sep 2026
SeychellesSCExchanging201777OECD exchanges, May 2026
Sierra LeoneSLNo date setNo dateNot yetOECD commitments, Sep 2026
SingaporeSGExchanging201886OECD exchanges, May 2026
Sint MaartenSXExchanging201865OECD exchanges, May 2026
Slovak RepublicSKExchanging201788OECD exchanges, May 2026
SloveniaSIExchanging201786OECD exchanges, May 2026
Solomon IslandsSBNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
SomaliaSONot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
South AfricaZAExchanging201789OECD exchanges, May 2026
South Georgia and the South Sandwich IslandsGSNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
South SudanSSNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
SpainESExchanging201790OECD exchanges, May 2026
Sri LankaLKNo date setNo dateNot yetOECD commitments, Sep 2026
SudanSDNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
SurinameSRNo date setNo dateNot yetOECD commitments, Sep 2026
Svalbard and Jan MayenSJNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
SwedenSEExchanging201786OECD exchanges, May 2026
SwitzerlandCHExchanging201883OECD exchanges, May 2026
SyriaSYNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
TaiwanTWNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
TajikistanTJNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
TanzaniaTZNo date setNo dateNot yetOECD commitments, Sep 2026
ThailandTHExchanging202367OECD exchanges, May 2026
Timor-LesteTLNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
TogoTGNo date setNo dateNot yetOECD commitments, Sep 2026
TokelauTKNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
TongaTONot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Trinidad and TobagoOECD: plans to start in 2026TTCommitted, not startedBy 2018Not yetOECD commitments, Sep 2026
TunisiaTNCommitted, not startedBy 2028Not yetOECD commitments, Sep 2026
TurkmenistanTMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Turks and Caicos IslandsTCExchanging201780OECD exchanges, May 2026
TuvaluTVNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
TürkiyeTRExchanging201886OECD exchanges, May 2026
US Minor Outlying IslandsUS territoryUMNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
US Virgin IslandsUS territoryVINot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
UgandaUGExchanging202539OECD exchanges, May 2026
UkraineUAExchanging202465OECD exchanges, May 2026
United Arab EmiratesAEExchanging201881OECD exchanges, May 2026
United KingdomGBExchanging201788OECD exchanges, May 2026
United StatesUSFATCA insteadFATCA since 2015Not in CRSOECD commitments, note 1
UruguayUYExchanging201888OECD exchanges, May 2026
UzbekistanUZNo date setNo dateNot yetOECD commitments, Sep 2026
VanuatuVUExchanging201867OECD exchanges, May 2026
VenezuelaVENot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Viet NamVNNo date setNo dateNot yetOECD commitments, Sep 2026
Wallis and FutunaWFNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
Western SaharaEHNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
YemenYENot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges
ZambiaZMCommitted, not startedBy 2028Not yetOECD commitments, Sep 2026
ZimbabweZWNo date setNo dateNot yetOECD commitments, Sep 2026
Åland IslandsAXNot in the OECD listsNoneNot in CRSAbsent from commitments and exchanges

Where do you live? pick it

2
Key takeaway

Look for two things in a row: the status, and whether the place has actually sent data.

Chapter 3

How the exchange network was built, year by year

Almost the whole network arrived in two waves. The "early adopters" promised to start in 2017, the financial centres followed by 2018, and since then a few jurisdictions have joined every year, mostly developing countries that volunteered. Grouped by the year they committed to start:

Jurisdictions by the year they committed to start CRS exchanges49 in 2017 and 51 by 2018 make up most of the network. Smaller groups followed every year since; 3 are due by 2027 and 6 by 2028.First exchanges in 2017: 49 jurisdictions492017First exchanges by 2018: 51 jurisdictions512018First exchanges by 2019: 2 jurisdictions22019First exchanges by 2020: 3 jurisdictions32020First exchanges by 2021: 3 jurisdictions32021First exchanges by 2022: 2 jurisdictions22022First exchanges by 2023: 3 jurisdictions32023First exchanges by 2024: 4 jurisdictions42024First exchanges by 2025: 5 jurisdictions52025First exchanges by 2027: 3 jurisdictions32027First exchanges by 2028: 6 jurisdictions62028

Group sizes from the OECD status of commitments, 30 September 2026. No group is listed for 2026.

A commitment year is a promise, not proof. The exchange table shows what happened next. The UAE, which committed to 2018, has sent data to more partners every year as other countries switched on their side of the relationship:

Partners the UAE sent CRS data to, 2018 to 202543 in 2018, 53 in 2019, 68 in 2020, 70 in 2021, 75 in 2022, 79 in 2023 and 2024, and 81 in 2025.2018: data sent to 43 partners4320182019: data sent to 53 partners5320192020: data sent to 68 partners6820202021: data sent to 70 partners7020212022: data sent to 75 partners7520222023: data sent to 79 partners7920232024: data sent to 79 partners7920242025: data sent to 81 partners812025

Partners the UAE sent data to, from the OECD exchanges table of 20 May 2026.

3
Key takeaway

The big financial centres all started in 2017 or 2018, and each now sends data to 60 to 90 partners.

Chapter 4

CRS country codes: how they are written and where they go

<ResCountryCode>AE

The OECD's CRS XML user guide says every country field "uses the 2-character alphabetic country code" from ISO 3166-1 alpha-2 (OECD CRS XML user guide, 2019, in the copy published by Vanuatu). It also says why: banks already use that list. So there is no separate "CRS country code"; the code in the table above is the one that goes in the file.

<MessageSpec>
  <TransmittingCountry>CH</TransmittingCountry>
  <ReceivingCountry>DE</ReceivingCountry>
</MessageSpec>
<AccountHolder>
  <Organisation>
    <ResCountryCode>AE</ResCountryCode>
    <IN issuedBy="AE">...</IN>
    <Address><CountryCode>AE</CountryCode>...
  </Organisation>
  <AcctHolderType>CRS101</AcctHolderType>
</AccountHolder>

A shortened example, namespaces left out: a Swiss bank (CH) reporting to Germany (DE) on a UAE company (AE) that is a Passive NFE with a German controlling person. Element names from the OECD user guide.

The codes people get wrong

  • GBUnited KingdomNot UK. UK is not an ISO country code.
  • AEUnited Arab EmiratesNot UAE or UA. UA is Ukraine.
  • CHSwitzerlandNot SW or SZ. SZ is Eswatini.
  • VGBritish Virgin IslandsNot VI. VI is the US Virgin Islands, outside the CRS.
  • KNSaint Kitts and NevisNevis has no code of its own.
  • CWCuraçaoNot AN. ISO no longer lists the Netherlands Antilles.
  • KYCayman IslandsNot CI or CA. CI is Côte d'Ivoire, CA Canada.
  • MHMarshall IslandsNot MI or MA. MA is Morocco.

The other codes on a CRS form

Banks also ask for CRS codes that are not countries. They describe what kind of account holder or controller you are:

Account holder type
CRS101
Passive NFE with one or more reportable controlling persons
CRS102
An entity that is itself a reportable person
CRS103
Passive NFE that is a reportable person
Controlling person type
CRS801
Controls a company through ownership
CRS802
Controls it by other means
CRS803
Senior managing official, when no one else qualifies
CRS804 to 813
Settlors, trustees, protectors and beneficiaries of trusts and similar arrangements
Try "Dubai", "UK" or "SZ".
4
Key takeaway

A CRS country code is the ISO alpha-2 code, written the same way everywhere in the file.

Chapter 5

What a company account holder is reported for

When a company opens an account, the bank classifies it from a self-certification form. The rules below are from the EU's version of the CRS (Directive 2014/107/EU, Annex I), which copies the OECD standard word for word on these points.

  1. Step 1Is the company a financial institution?Banks, custodians, insurers and investment entities report their own clients. Most trading and holding companies are not, so they are an "NFE", a non-financial entity.
  2. Step 2Is it an Active NFE?Yes if less than 50% of its gross income last year was passive, investment-type income such as dividends and interest, and less than 50% of its assets produce that kind of income. Listed companies, government bodies, holding companies of non-financial groups and new companies still setting up a non-financial business (for up to 24 months) can also qualify.
  3. Active NFEThe company aloneIf the company is resident in a country the bank reports to, the bank reports the company. Its owners are not reported.
  4. Passive NFEThe company and the people behind itThe bank reports each controlling person resident in a reportable country: the natural persons who exercise control, read in line with the FATF recommendations, usually through ownership.

What goes in the report

About the companyName, address, residence, TINEvery country where it is resident, and its tax number there.
About each controllerName, address, residence, TIN, birth date and placeOnly for a Passive NFE, and only for controllers resident in a reportable country.
About the accountNumber and year-end balancePlus the bank's name and identifying number.
About the moneyInterest, dividends, other income, sale proceedsGross amounts paid or credited during the year, depending on the account type.

One company, three countries

Take a UAE consulting company that banks in Switzerland, owned by someone living in Germany. Its income is fees for services, so it is an Active NFE: the Swiss bank reports the company to the UAE if the two countries exchange, and nothing about the owner. If the same company only held investments, it would be a Passive NFE, and the bank would also report the German owner to Germany. The company's country, the bank's country and the owner's country each play a part. The same logic applies to an offshore bank account anywhere in the network.

5
Key takeaway

An active trading company is reported on its own; a passive one brings its owners into the report.

Chapter 6

Countries outside the CRS, and why

A different systemThe United States

The OECD records that the US has exchanged under FATCA since 2015 through intergovernmental agreements, and that its Model 1A agreements commit it to work toward equivalent reciprocal exchange. It has not committed to the CRS. See our US LLC page for what that means for a company there.

Not asked to commit42 developing countries

Places without a financial centre that the OECD did not ask for a date, and that have not set one: Algeria, Angola, Belarus, Benin, Bosnia and Herzegovina, Botswana, Burkina Faso, Cambodia, Chad, Congo (Democratic Republic), Congo (Republic of the), Côte d'Ivoire, Djibouti, Dominican Republic, Egypt, El Salvador, Eswatini, Gabon, Guatemala, Guinea, Guyana, Haiti, Honduras, Lesotho, Madagascar, Mali, Mauritania, Namibia, Nepal, Niger, North Macedonia, Palau, Philippines, Serbia, Sierra Leone, Sri Lanka, Suriname, Tanzania, Togo, Uzbekistan, Viet Nam, Zimbabwe.

Committed, still to start14 jurisdictions

Trinidad and Tobago (committed to 2018, plans to start in 2026); Jordan (by 2023); Montenegro (by 2023); Morocco (by 2025); Senegal (by 2025); Cabo Verde (by 2027); Mongolia (by 2027); Papua New Guinea (by 2027); Cameroon (by 2028); Fiji (by 2028); Liberia (by 2028); Paraguay (by 2028); Tunisia (by 2028); Zambia (by 2028).

Not in either list74 codes

Places such as Cuba, Iran, Iraq, Syria, Venezuela, Taiwan, Bangladesh, Ethiopia, Myanmar, Afghanistan, Bolivia, Nicaragua, Libya, Yemen and Turkmenistan, plus territories like Puerto Rico, Guam and the French overseas departments, and uninhabited places with an ISO code.

Outside the CRS doesn't mean unseen. A bank there still asks who you are and where your money comes from, the country may still exchange information on request under its tax treaties, and an account abroad in a CRS country is reported as usual. Lists of "non-CRS countries for privacy" tend to leave that part out.

The CRS is also not the EU's list of non-cooperative jurisdictions, though failing to exchange is one of the reasons a place can end up there. Our EU tax blacklist record has every listing since 2017.

6
Key takeaway

Being outside the CRS removes one report, not the bank's questions or treaty requests.

Chapter 7

How the countries we form companies in stand

AEKYCHVGUS

Every place Heirson forms companies in exchanges under the CRS, except the United States. All of them committed to start in 2017 or 2018, apart from Georgia (2024). The UAE sent data to 81 partners in 2025.

  • CyprusCYCommitted to start in 2017; sent data to 89 partners in 2025
  • United KingdomGBCommitted to start in 2017; sent data to 88 partners in 2025
  • BulgariaBGCommitted to start in 2017; sent data to 87 partners in 2025
  • GuernseyGGCommitted to start in 2017; sent data to 87 partners in 2025
  • Malaysia (Labuan)MYCommitted to start in 2018; sent data to 87 partners in 2025
  • MauritiusMUCommitted to start in 2018; sent data to 87 partners in 2025
  • PanamaPACommitted to start in 2018; sent data to 87 partners in 2025
  • Isle of ManIMCommitted to start in 2017; sent data to 86 partners in 2025
  • MaltaMTCommitted to start in 2017; sent data to 85 partners in 2025
  • Cayman IslandsKYCommitted to start in 2017; sent data to 84 partners in 2025
  • GibraltarGICommitted to start in 2017; sent data to 84 partners in 2025
  • Hong Kong (China)HKCommitted to start in 2018; sent data to 84 partners in 2025
  • JerseyJECommitted to start in 2017; sent data to 84 partners in 2025
  • Saint Kitts and NevisKNCommitted to start in 2018; sent data to 84 partners in 2025
  • CuraçaoCWCommitted to start in 2018; sent data to 83 partners in 2025
  • SwitzerlandCHCommitted to start in 2018; sent data to 83 partners in 2025
  • EstoniaEECommitted to start in 2017; sent data to 81 partners in 2025
  • United Arab EmiratesAECommitted to start in 2018; sent data to 81 partners in 2025
  • BermudaBMCommitted to start in 2017; sent data to 80 partners in 2025
  • SeychellesSCCommitted to start in 2017; sent data to 77 partners in 2025
  • British Virgin IslandsVGCommitted to start in 2017; sent data to 76 partners in 2025
  • BahrainBHCommitted to start in 2018; sent data to 73 partners in 2025
  • BelizeBZCommitted to start in 2018; sent data to 69 partners in 2025
  • Marshall IslandsMHCommitted to start in 2018; sent data to 68 partners in 2025
  • BahamasBSCommitted to start in 2018; sent data to 66 partners in 2025
  • GeorgiaGECommitted to start in 2024; sent data to 44 partners in 2025
  • United StatesUSExchanges under FATCA since 2015 and its intergovernmental agreements, not the CRS

Each tax guide explains what else a company there files and pays. For the UAE, our UAE tax guide covers corporate tax, and our guide to the UAE tax residency certificate explains how a company proves it is UAE resident, the residence that ends up in its CRS self-certification.

7
Key takeaway

Pick a jurisdiction for its law and costs; under the CRS they all report the same way.

Chapter 8

CRS country questions, answered

?
Which countries are in the CRS?
118 jurisdictions are in the exchange stage on the OECD table of 20 May 2026, and 112 of them sent data to at least one partner in 2025. 14 more have committed but not started. Every EU member, the UK, Switzerland, the UAE, Singapore, Hong Kong and the main offshore centres are among those exchanging.
What are CRS country codes?
CRS reporting files identify every country by its ISO 3166-1 alpha-2 code, two capital letters such as DE for Germany or AE for the UAE. The OECD user guide uses the same list for the residence country, the country that issued a TIN, the address country, nationality and the sending and receiving countries.
Is the United States part of the CRS?
No. The OECD notes that the United States exchanges under FATCA, its own law from 2015, through intergovernmental agreements. It has not committed to the CRS.
Which countries do not participate in the CRS?
The United States, 42 developing countries the OECD did not ask to commit and that have set no date (among them the Philippines, Viet Nam and Serbia), and 74 codes that appear in neither OECD list, from Cuba and Iran to Taiwan and many small territories. 14 more have committed and are due to start by 2028.
Is the UAE in the CRS?
Yes. The UAE committed to first exchanges by 2018 and sent CRS data to 81 partners in 2025, up from 43 in 2018.
What is the difference between a Passive NFE and an Active NFE?
An Active NFE is a non-financial company where less than 50% of last year's gross income was passive income and less than 50% of its assets produce passive income, among other tests. Any other non-financial company is a Passive NFE, and its controlling persons are reported too.
What does CRS101 mean?
It is the account holder type for a Passive NFE with one or more controlling persons who are reportable. CRS102 is an entity that is itself a reportable person, and CRS103 is a Passive NFE that is a reportable person.
Does forming an offshore company trigger CRS reporting?
No. The CRS is about financial accounts. Reporting starts when a bank or other financial institution in a participating place holds an account for the company, and it goes to the countries where the company and, for a Passive NFE, its controlling persons are resident.

Changelog

  • 13 November 2026: first published, with the OECD status of commitments of 30 September 2026, the OECD exchanges table as on 20 May 2026, ISO 3166-1 as published by ISO, the OECD CRS XML user guide and Directive 2014/107/EU. The OECD updates both lists several times a year; we refresh the table when it does.
Before the bank asks

Know what your company will be reported as.

Compare the jurisdictions we form companies in, with every fee shown up front and the bank account set up with you.