Map Options

map placeholder
Agreement Type

Model 1

Model 2

Click on a country for details.

FATCA Countries 2023

FATCA stands for Foreign Account Taxation Compliance Act. FATCA is a controversial information-sharing agreement, created via a 2010 US federal law, between the United States and more than 100 countries. The stated goal of FATCA was to identify non-US financial accounts opened by US citizens or businesses for the purpose of avoiding US taxes—for instance, in tax havens, tax-free countries, or countries with lower corporate tax rates—which would enable the IRS to then collect the taxes owed.

However, FATCA can also create financial complications for US citizens living abroad. For instance, some foreign banks simply refuse to issue accounts to US citizens so as to avoid any FATCA entanglements. Additionally, both the implementation and the legality of the agreement have been called into question.

What Is the Difference Between a FATCA Model 1 Country and a Model 2 Country?

In general, the countries that are included in FATCA have entered into either a Model 1 or Model 2 agreement. In a Model 1 country, financial data about United States citizens is collected by the partner country's various financial institutions and sent to that country's governmental tax authority. That authority then passes the information on to the US IRS, which uses it to ensure the person is paying the amount of tax they legally owe. A total of 94 countries fall under the Model 1 agreement.

In a Model 2 country, the partner government's tax authority is removed from the transfer chain and information is passed directly from the country's financial institutions to the US IRS. 14 countries have entered into a Model 2 agreement. Both models also include variants in which the US would reciprocate by providing similar information about any of the partner country's citizens residing in the US.

Note: Countries with "Agreement in Substance" or "Signed" status will not yet have an in-force date.

Download Table Data

Enter your email below, and you'll receive this table's data in your inbox momentarily.

Agreement Status
Agreement Type
In-Force Date
Functional In-Effect Date
AlgeriaIn ForceModel 12017-01-182014-06-30
AngolaIn ForceModel 12017-10-022014-11-30
AnguillaIn ForceModel 12017-06-222014-06-30
Antigua and BarbudaIn ForceModel 12017-06-072014-06-30
ArmeniaIn ForceModel 22019-07-072014-06-30
AustraliaIn ForceModel 12014-06-302014-06-30
AustriaIn ForceModel 22014-12-092014-06-30
AzerbaijanIn ForceModel 12015-11-052014-06-30
BahamasIn ForceModel 12015-09-172014-06-30
BahrainIn ForceModel 12018-03-052014-06-30
BarbadosIn ForceModel 12015-09-252014-06-30
BelarusIn ForceModel 12015-07-292014-06-30
BelgiumIn ForceModel 12016-12-232014-06-30
BermudaIn ForceModel 22014-08-192014-06-30
BrazilIn ForceModel 12015-06-262014-06-30
British Virgin IslandsIn ForceModel 12015-07-132014-06-30
BulgariaIn ForceModel 12015-06-302014-06-30
CambodiaIn ForceModel 12016-12-232014-11-30
CanadaIn ForceModel 12014-06-272014-06-30
Cayman IslandsIn ForceModel 12014-07-012014-06-30
ChileSignedModel 22014-06-30
ChinaAgreement in SubstanceModel 12014-06-30
ColombiaIn ForceModel 12015-08-072014-06-30
Costa RicaIn ForceModel 12019-07-082014-06-30
CroatiaIn ForceModel 12016-12-272014-06-30
CyprusIn ForceModel 12015-09-212014-06-30
Czech RepublicIn ForceModel 12014-12-182014-06-30
DenmarkIn ForceModel 12015-09-302014-06-30
DominicaIn ForceModel 12019-08-122014-06-30
Dominican RepublicIn ForceModel 12019-07-172014-06-30
EstoniaIn ForceModel 12014-07-092014-06-30
FinlandIn ForceModel 12015-02-202014-06-30
FranceIn ForceModel 12014-10-142014-06-30
GeorgiaIn ForceModel 12015-09-182014-06-30
GermanyIn ForceModel 12013-12-112014-06-30
GibraltarIn ForceModel 12015-09-172014-06-30
GreeceIn ForceModel 12017-12-132014-11-30
GreenlandIn ForceModel 12018-11-302014-06-30
GrenadaIn ForceModel 12018-04-062014-06-30
GuernseyIn ForceModel 12015-08-262014-06-30
GuyanaIn ForceModel 12017-09-292014-06-30
HaitiAgreement in SubstanceModel 12014-06-30
HondurasIn ForceModel 12015-02-192014-06-30
Hong KongIn ForceModel 22016-07-062014-06-30
HungaryIn ForceModel 12014-07-162014-06-30
IcelandIn ForceModel 12015-09-222014-11-30
IndiaIn ForceModel 12015-08-312014-06-30
IndonesiaAgreement in SubstanceModel 12014-06-30
IraqAgreement in SubstanceModel 22014-06-30
IrelandIn ForceModel 12014-04-022014-06-30
Isle of ManIn ForceModel 12015-08-262014-06-30
IsraelIn ForceModel 12016-08-292014-06-30
ItalyIn ForceModel 12015-08-172014-06-30
JamaicaIn ForceModel 12015-09-242014-06-30
JapanIn ForceModel 22013-06-112014-06-30
JerseyIn ForceModel 12015-10-282014-06-30
KazakhstanIn ForceModel 12022-04-052014-11-30
KuwaitIn ForceModel 12016-01-282014-06-30
LatviaIn ForceModel 12014-12-152014-06-30
LiechtensteinIn ForceModel 12015-01-222014-06-30
LithuaniaIn ForceModel 12014-10-072014-06-30
LuxembourgIn ForceModel 12015-07-292014-06-30
MalaysiaAgreement in SubstanceModel 12014-06-30
MaltaIn ForceModel 12014-06-262014-06-30
MauritiusIn ForceModel 12014-08-292014-06-30
MexicoIn ForceModel 12014-04-102014-06-30
MoldovaIn ForceModel 22016-01-212014-06-30
MontenegroIn ForceModel 12018-03-282014-06-30
MontserratIn ForceModel 12016-10-282014-11-30
NetherlandsIn ForceModel 12015-04-092014-06-30
New ZealandIn ForceModel 12014-07-032014-06-30
NicaraguaAgreement in SubstanceModel 22014-06-30
NorwayIn ForceModel 12014-01-272014-06-30
PanamaIn ForceModel 12016-10-252014-06-30
ParaguayAgreement in SubstanceModel 22014-06-30
PeruAgreement in SubstanceModel 12014-06-30
PhilippinesSignedModel 12014-11-30
PolandIn ForceModel 12015-07-012014-06-30
PortugalIn ForceModel 12016-08-102014-06-30
QatarIn ForceModel 12015-06-232014-06-30
RomaniaIn ForceModel 12015-11-032014-06-30
Saint Kitts and NevisIn ForceModel 12016-04-282014-06-30
Saint LuciaIn ForceModel 12016-09-012014-06-30
Saint Vincent and the GrenadinesIn ForceModel 12016-05-132014-06-30
San MarinoIn ForceModel 22016-08-302014-06-30
Saudi ArabiaIn ForceModel 12017-02-282014-06-30
SerbiaIn ForceModel 12020-01-082014-06-30
SeychellesSignedModel 12014-06-30
SingaporeIn ForceModel 12015-03-282014-06-30
SlovakiaIn ForceModel 12015-11-092014-06-30
SloveniaIn ForceModel 12014-07-012014-06-30
South AfricaIn ForceModel 12014-10-282014-06-30
South KoreaIn ForceModel 12016-09-082014-06-30
SpainIn ForceModel 12013-12-092014-06-30
SwedenIn ForceModel 12015-03-012014-06-30
SwitzerlandIn ForceModel 22014-06-022014-06-30
TaiwanSignedModel 22014-06-30
ThailandSignedModel 12014-06-30
Trinidad and TobagoIn ForceModel 12017-09-222014-11-30
TunisiaIn ForceModel 12019-09-092014-11-30
TurkeyIn ForceModel 12021-06-142014-06-30
TurkmenistanIn ForceModel 12017-11-062014-06-30
Turks and Caicos IslandsIn ForceModel 12016-07-252014-06-30
UkraineIn ForceModel 12019-11-182014-06-30
United Arab EmiratesIn ForceModel 12016-02-192014-06-30
United KingdomIn ForceModel 12014-08-112014-06-30
UzbekistanIn ForceModel 12017-07-072014-06-30
VietnamIn ForceModel 12016-07-072016-07-07
showing: 108 rows

Which countries are FATCA compliant?

There are a total of 94 countries that have elected to use a Model 1 FATCHA agreement and an additional 14 have chosen a Model 2 agreement. The UK, Spain, Costa Rica, France, and the Netherlands are all examples of countries with this agreement in place.

Frequently Asked Questions