FATCA was enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts. FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest.
FFIs are encouraged to either directly register with the IRS to comply with the FATCA regulations (and FFI agreement, if applicable) or comply with the FATCA Intergovernmental Agreements (IGA) treated as in effect in their jurisdictions.
For jurisdiction status on intergovernmental agreements and relayed agreements and date jurisdiction agreements are treated as having an IGA in effect read below:
| Algeria | In Force (1-18-2017) | Model 1 | | 6-30-2014 |
|---|---|---|---|---|
| Angola | In Force (10-2-2017) | Model 1 | | 11-30-2014 |
| Anguilla | In Force (6-22-2017) | Model 1 | | 6-30-2014 |
| Antigua and Barbuda | In Force (6-7-2017) | Model 1 | | 6-30-2014 |
| Armenia | Signed | Model 2 | | 6-30-2014 |
| Australia | In Force (6-30-2014) | Model 1 | Understanding | 6-30-2014 |
| Austria | In Force (12-9-2014) | Model 2 | Understanding | 6-30-2014 |
| Azerbaijan | In Force (11-5-2015) | Model 1 | | 6-30-2014 |
| Bahamas | In Force (9-17-2015) | Model 1 Correction |
| 6-30-2014 |
| Bahrain | In Force (3-5-2018) | Model 1 | | 6-30-2014 |
| Barbados | In Force (9-25-2015) | Model 1 Correction |
| 6-30-2014 |
| Belarus | In Force (7-29-2015) | Model 1 | | 6-30-2014 |
| Belgium | In Force (12-23-2016) | Model 1 Related Agreement |
Understanding | 6-30-2014 |
| Bermuda | In Force (8-19-2014) | Model 2 | Understanding | 6-30-2014 |
| Brazil | In Force (6-26-2015) | Model 1 | | 6-30-2014 |
| British Virgin Islands | In Force (7-13-2015) | Model 1 | | 6-30-2014 |
| Bulgaria | In Force (6-30-2015) | Model 1 | | 6-30-2014 |
| Cabo Verde | Agreement in Substance | Model 1 | | 6-30-2014 |
| Cambodia | In Force (12-23-2016) | Model 1 | | 11-30-2014 |
| Canada | In Force (6-27-2014) | Model 1 Related Agreement |
| 6-30-2014 |
| Cayman Islands | In Force (7-1-2014) | Model 1 | | 6-30-2014 |
| Chile | Signed | Model 2 | Understanding | 6-30-2014 |
| China | Agreement in Substance | Model 1 | | 6-30-2014 |
| Colombia | In Force (8-27-2015) | Model 1 | Understanding | 6-30-2014 |
| Costa Rica | In Force (7-8-2019) | Model 1 | | 6-30-2014 |
| Croatia | In Force (12-27-2016) | Model 1 Related Agreement |
| 6-30-2014 |
| Curaçao | In Force (8-3-2016) | Model 1 Related Agreement |
| 6-30-2014 |
| Cyprus | In Force (9-21-2015) | Model 1 | Understanding | 6-30-2014 |
| Czech Republic | In Force (12-18-2014) | Model 1 | Understanding | 6-30-2014 |
| Denmark | In Force (9-30-2015) | Model 1 | | 6-30-2014 |
| Dominica | Signed | Model 1 | | 6-30-2014 |
| Dominican Republic | In Force (7-17-2019) | Model 1 | | 6-30-2014 |
| Estonia | In Force (7-9-2014) | Model 1 | | 6-30-2014 |
| Finland | In Force (2-20-2015) | Model 1 | Understanding | 6-30-2014 |
| France | In Force (10-14-2014) | Model 1 | Understanding | 6-30-2014 |
| Georgia | In Force (9-18-2015) | Model 1 | | 6-30-2014 |
| Germany | In Force (12-11-2013) | Model 1 | Understanding | 6-30-2014 |
| Gibraltar | In Force (9-17-2015) | Model 1 | | 6-30-2014 |
| Greece | In Force (12-13-2017) | Model 1 | Understanding | 11-30-2014 |
| Greenland | In Force (11-30-2018) | Model 1 | | 6-30-2014 |
| Grenada | In Force (4-6-2018) | Model 1 | | 6-30-2014 |
| Guernsey | In Force (8-26-2015) | Model 1 | | 6-30-2014 |
| Guyana | In Force (9-29-2017) | Model 1 | | 6-30-2014 |
| Haiti | Agreement in Substance | Model 1 | | 6-30-2014 |
| Holy See | In Force (6-10-2015) | Model 1 | | 11-30-2014 |
| Honduras | In Force (2-19-2015) | Model 1 | | 6-30-2014 |
| Hong Kong | In Force (7-6-2016) | Model 2 | Understanding | 6-30-2014 |
| Hungary | In Force (7-16-2014) | Model 1 | Understanding | 6-30-2014 |
| Iceland | In Force (9-22-2015) | Model 1 | Understanding | 11-30-2014 |
| India | In Force (8-31-2015) | Model 1 | Understanding | 6-30-2014 |
| Indonesia | Agreement in Substance | Model 1 | | 6-30-2014 |
| Iraq | Agreement in Substance | Model 2 | | 6-30-2014 |
| Ireland | In Force (4-2-2014) | Model 1 Related Agreement |
| 6-30-2014 |
| Isle of Man | In Force (8-26-2015) | Model 1 | | 6-30-2014 |
| Israel | In Force (8-29-2016) | Model 1 Related Agreement |
Understanding | 6-30-2014 |
| Italy | In Force (8-17-2015) | Model 1 | | 6-30-2014 |
| Jamaica | In Force (9-24-2015) | Model 1 | | 6-30-2014 |
| Japan | In Effect (6-11-2013) | Model 2 Related Arrangement |
| 6-30-2014 |
| Jersey | In Force (10-28-2015) | Model 1 | | 6-30-2014 |
| Kazakhstan | Signed | Model 1 | | 11-30-2014 |
| Kosovo | In Force (11-4-2015) | Model 1 | | 6-30-2014 |
| Kuwait | In Force (1-28-2016) | Model 1 | | 6-30-2014 |
| Latvia | In Force (12-15-2014) | Model 1 | Understanding | 6-30-2014 |
| Liechtenstein | In Force (1-22-2015) | Model 1 | Understanding | 6-30-2014 |
| Lithuania | In Force (10-7-2014) | Model 1 | | 6-30-2014 |
| Luxembourg | In Force (7-29-2015) | Model 1 Related Agreement |
Understanding | 6-30-2014 |
| Macao | Signed | Model 2 | | 11-30-2014 |
| Malaysia | Agreement in Substance | Model 1 | | 6-30-2014 |
| Malta | In Force (6-26-2014) | Model 1 | | 6-30-2014 |
| Mauritius | In Force (8-29-2014) | Model 1 | | 6-30-2014 |
| Mexico | In Force (4-10-2014) | Model 1 | | 6-30-2014 |
| Moldova | In Force (1-21-2016) | Model 2 | | 6-30-2014 |
| Montenegro | In Force (3-28-2018) | Model 1 | | 6-30-2014 |
| Montserrat | In Force (10-28-2016) | Model 1 | | 11-30-2014 |
| Netherlands | In Force (4-9-2015) | Model 1 | Understanding | 6-30-2014 |
| New Zealand | In Force (7-3-2014) | Model 1 | Understanding | 6-30-2014 |
| Nicaragua | Agreement in Substance | Model 2 | | 6-30-2014 |
| Norway | In Force (1-27-2014) | Model 1 | Understanding | 6-30-2014 |
| Panama | In Force (10-25-2016) | Model 1 | | 6-30-2014 |
| Paraguay | Agreement in Substance | Model 2 | | 6-30-2014 |
| Peru | Agreement in Substance | Model 1 | | 6-30-2014 |
| Philippines | Signed | Model 1 | | 11-30-2014 |
| Poland | In Force (7-1-2015) | Model 1 Correction |
Understanding | 6-30-2014 |
| Portugal | In Force (8-10-2016) | Model 1 | | 6-30-2014 |
| Qatar | In Force (6-23-2015) | Model 1 | Understanding | 6-30-2014 |
| Romania | In Force (11-3-2015) | Model 1 | | 6-30-2014 |
| San Marino | In Force (8-30-2016) | Model 2 | Understanding | 6-30-2014 |
| Saudi Arabia | In Force (2-28-2017) | Model 1 | Understanding | 6-30-2014 |
| Serbia | Signed | Model 1 | | 6-30-2014 |
| Seychelles | Signed | Model 1 | | 6-30-2014 |
| Singapore | In Force (3-28-2015)
Signed |
Model 1 | | 6-30-2014 |
| Slovak Republic | In Force (11-9-2015) | Model 1 | Understanding | 6-30-2014 |
| Slovenia | In Force (7-1-2014) | Model 1 | | 6-30-2014 |
| South Africa | In Force (10-28-2014) | Model 1 | Understanding | 6-30-2014 |
| South Korea | In Force (9-8-2016) | Model 1 | Understanding | 6-30-2014 |
| Spain | In Force (12-9-2013) | Model 1 | | 6-30-2014 |
| St. Kitts and Nevis | In Force (4-28-2016) | Model 1 | | 6-30-2014 |
| St. Lucia | In Force (9-1-2016) | Model 1 | | 6-30-2014 |
| St. Vincent and the Grenadines | In Force (5-13-2016) | Model 1 | | 6-30-2014 |
| Sweden | In Force (3-1-2015) | Model 1 | Understanding | 6-30-2014 |
| Switzerland | In Force (6-2-2014) | Model 2 Related Agreement 1 Correction 1 Related Agreement 2 Correction 2 |
Understanding 1 Understanding 2 Understanding 3 |
6-30-2014 |
| Taiwan* | Signed | Model 2 | | 6-30-2014 |
| Thailand | Signed | Model 1 | | 6-30-2014 |
| Trinidad and Tobago | In Force (9-22-2017) | Model 1 | | 11-30-2014 |
| Tunisia | Signed | Model 1 | | 11-30-2014 |
| Turkey | Signed | Model 1 | Understanding | 6-30-2014 |
| Turkmenistan | In Force (11-6-2017) | Model 1 | | 6-30-2014 |
| Turks and Caicos Islands | In Force (7-25-2016) | Model 1 | | 6-30-2014 |
| Ukraine | Signed | Model 1 | | 6-30-2014 |
| United Arab Emirates | In Force (2-19-2016) | Model 1 | Understanding | 6-30-2014 |
| United Kingdom | In Force (8-11-2014) | Model 1 Related Agreement 1 Related Agreement 2 |
| 6-30-2014 |
| Uzbekistan | In Force (7-7-2017) | Model 1 | | 6-30-2014 |
| Vietnam | In Force (7-7-2016) | Model 1 | Understanding | 7-7-2016 |
| TOTAL JURISDICTIONS | 113 | | | |
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