Choose the reporting year before using a list
This IRAS PDF contains separate reportable-jurisdiction lists for CRS reporting years 2017 through 2025. The reporting year is distinct from the following year’s submission deadline. Use the list for the return’s reporting year; a jurisdiction’s inclusion in a newer list should not be applied retrospectively to an older year. For XML returns, the document directs Singapore financial institutions to use the two-letter ISO 3166-1 Alpha 2 codes in brackets.
2025 reporting-year list
Source update: 2 February 2026. SGFI submission deadline: 31 May 2026. Adds Rwanda (RW), Senegal (SN) and Uganda (UG); removes Curacao (CW). The full 90-jurisdiction list follows.
Albania (AL); Andorra (AD); Argentina (AR); Armenia (AM); Aruba (AW); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE).
Belize (BZ); Brazil (BR); Bulgaria (BG); Canada (CA); Chile (CL); China (CN); Colombia (CO); Cook Islands (CK); Costa Rica (CR); Croatia (HR).
Cyprus (CY); Czech Republic (CZ); Denmark (DK); Ecuador (EC); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR); Germany (DE); Ghana (GH).
Gibraltar (GI); Greece (GR); Greenland (GL); Grenada (GD); Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN); Indonesia (ID).
Ireland (IE); Isle of Man (IM); Israel (IL); Italy (IT); Jamaica (JM); Japan (JP); Jersey (JE); Kazakhstan (KZ); Kenya (KE); Korea (KR).
Latvia (LV); Liechtenstein (LI); Lithuania (LT); Luxembourg (LU); Malaysia (MY); Maldives (MV); Malta (MT); Mauritius (MU); Mexico (MX); Moldova (MD).
Monaco (MC); Netherlands (NL); New Zealand (NZ); Nigeria (NG); Norway (NO); Pakistan (PK); Panama (PA); Peru (PE); Poland (PL); Portugal (PT).
Russian Federation (RU); Rwanda (RW); Saint Kitts and Nevis (KN); Saint Lucia (LC); San Marino (SM); Saudi Arabia (SA); Senegal (SN); Seychelles (SC); Slovak Republic (SK); Slovenia (SI).
South Africa (ZA); Spain (ES); Sweden (SE); Switzerland (CH); Thailand (TH); Türkiye (TR); Uganda (UG); Ukraine (UA); United Kingdom (GB); Uruguay (UY).
2024 reporting-year list
Source update: 3 February 2025. SGFI submission deadline: 31 May 2025. Adds Armenia (AM), Belize (BZ), Moldova (MD) and Ukraine (UA). The full 88-jurisdiction list follows.
Albania (AL); Andorra (AD); Argentina (AR); Armenia (AM); Aruba (AW); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE).
Belize (BZ); Brazil (BR); Bulgaria (BG); Canada (CA); Chile (CL); China (CN); Colombia (CO); Cook Islands (CK); Costa Rica (CR); Croatia (HR).
Curacao (CW); Cyprus (CY); Czech Republic (CZ); Denmark (DK); Ecuador (EC); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR); Germany (DE).
Ghana (GH); Gibraltar (GI); Greece (GR); Greenland (GL); Grenada (GD); Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN).
Indonesia (ID); Ireland (IE); Isle of Man (IM); Israel (IL); Italy (IT); Jamaica (JM); Japan (JP); Jersey (JE); Kazakhstan (KZ); Kenya (KE).
Korea (KR); Latvia (LV); Liechtenstein (LI); Lithuania (LT); Luxembourg (LU); Malaysia (MY); Maldives (MV); Malta (MT); Mauritius (MU); Mexico (MX).
Moldova (MD); Monaco (MC); Netherlands (NL); New Zealand (NZ); Nigeria (NG); Norway (NO); Pakistan (PK); Panama (PA); Peru (PE); Poland (PL).
Portugal (PT); Russian Federation (RU); Saint Kitts and Nevis (KN); Saint Lucia (LC); San Marino (SM); Saudi Arabia (SA); Seychelles (SC); Slovak Republic (SK); Slovenia (SI); South Africa (ZA).
Spain (ES); Sweden (SE); Switzerland (CH); Thailand (TH); Türkiye (TR); Ukraine (UA); United Kingdom (GB); Uruguay (UY).
2023 reporting-year list
Source update: 1 February 2024. SGFI submission deadline: 31 May 2024. Adds Aruba (AW), Bulgaria (BG), Kenya (KE), Saint Kitts and Nevis (KN) and Thailand (TH); removes Antigua and Barbuda (AG). The full 84-jurisdiction list follows.
Albania (AL); Andorra (AD); Argentina (AR); Aruba (AW); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE); Brazil (BR).
Bulgaria (BG); Canada (CA); Chile (CL); China (CN); Colombia (CO); Cook Islands (CK); Costa Rica (CR); Croatia (HR); Curacao (CW); Cyprus (CY).
Czech Republic (CZ); Denmark (DK); Ecuador (EC); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR); Germany (DE); Ghana (GH); Gibraltar (GI).
Greece (GR); Greenland (GL); Grenada (GD); Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN); Indonesia (ID); Ireland (IE).
Isle of Man (IM); Israel (IL); Italy (IT); Jamaica (JM); Japan (JP); Jersey (JE); Kazakhstan (KZ); Kenya (KE); Korea (KR); Latvia (LV).
Liechtenstein (LI); Lithuania (LT); Luxembourg (LU); Malaysia (MY); Maldives (MV); Malta (MT); Mauritius (MU); Mexico (MX); Monaco (MC); Netherlands (NL).
New Zealand (NZ); Nigeria (NG); Norway (NO); Pakistan (PK); Panama (PA); Peru (PE); Poland (PL); Portugal (PT); Russian Federation (RU); Saint Kitts and Nevis (KN).
Saint Lucia (LC); San Marino (SM); Saudi Arabia (SA); Seychelles (SC); Slovak Republic (SK); Slovenia (SI); South Africa (ZA); Spain (ES); Sweden (SE); Switzerland (CH).
Thailand (TH); Türkiye (TR); United Kingdom (GB); Uruguay (UY).
2022 reporting-year list
Source update: 3 February 2023. SGFI submission deadline: 31 May 2023. Adds Ghana (GH), Jamaica (JM) and Maldives (MV). The full 79-jurisdiction list follows.
Albania (AL); Andorra (AD); Antigua and Barbuda (AG); Argentina (AR); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE); Brazil (BR).
Canada (CA); Chile (CL); China (CN); Colombia (CO); Cook Islands (CK); Croatia (HR); Curacao (CW); Cyprus (CY); Czech Republic (CZ); Denmark (DK).
Ecuador (EC); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR); Germany (DE); Ghana (GH); Gibraltar (GI); Greece (GR); Greenland (GL).
Grenada (GD); Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN); Indonesia (ID); Ireland (IE); Isle of Man (IM); Israel (IL).
Italy (IT); Jamaica (JM); Japan (JP); Jersey (JE); Kazakhstan (KZ); Korea (KR); Latvia (LV); Liechtenstein (LI); Lithuania (LT); Luxembourg (LU).
Malaysia (MY); Maldives (MV); Malta (MT); Mauritius (MU); Mexico (MX); Monaco (MC); Netherlands (NL); New Zealand (NZ); Nigeria (NG); Norway (NO).
Pakistan (PK); Panama (PA); Peru (PE); Poland (PL); Portugal (PT); Russian Federation (RU); Saint Lucia (LC); San Marino (SM); Saudi Arabia (SA); Seychelles (SC).
Slovak Republic (SK); Slovenia (SI); South Africa (ZA); Spain (ES); Sweden (SE); Switzerland (CH); Türkiye (TR); United Kingdom (GB); Uruguay (UY).
2021 reporting-year list
Source update: 3 February 2022. SGFI submission deadline: 31 May 2022. Adds Albania (AL), Andorra (AD), Ecuador (EC), Grenada (GD), Kazakhstan (KZ), Nigeria (NG) and Saint Lucia (LC). The full 76-jurisdiction list follows.
Albania (AL); Andorra (AD); Antigua and Barbuda (AG); Argentina (AR); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE); Brazil (BR).
Canada (CA); Chile (CL); China (CN); Colombia (CO); Cook Islands (CK); Croatia (HR); Curacao (CW); Cyprus (CY); Czech Republic (CZ); Denmark (DK).
Ecuador (EC); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR); Germany (DE); Gibraltar (GI); Greece (GR); Greenland (GL); Grenada (GD).
Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN); Indonesia (ID); Ireland (IE); Isle of Man (IM); Israel (IL); Italy (IT).
Japan (JP); Jersey (JE); Kazakhstan (KZ); Korea (KR); Latvia (LV); Liechtenstein (LI); Lithuania (LT); Luxembourg (LU); Malaysia (MY); Malta (MT).
Mauritius (MU); Mexico (MX); Monaco (MC); Netherlands (NL); New Zealand (NZ); Nigeria (NG); Norway (NO); Pakistan (PK); Panama (PA); Peru (PE).
Poland (PL); Portugal (PT); Russian Federation (RU); Saint Lucia (LC); San Marino (SM); Saudi Arabia (SA); Seychelles (SC); Slovak Republic (SK); Slovenia (SI); South Africa (ZA).
Spain (ES); Sweden (SE); Switzerland (CH); Türkiye (TR); United Kingdom (GB); Uruguay (UY).
2020 reporting-year list
Source update: 9 February 2021. SGFI submission deadline: 31 May 2021. Adds Costa Rica (CR), Curacao (CW), Peru (PE) and Türkiye (TR). The full 70-jurisdiction list follows.
Antigua and Barbuda (AG); Argentina (AR); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE); Brazil (BR); Canada (CA); Chile (CL).
China (CN); Colombia (CO); Cook Islands (CK); Costa Rica (CR); Croatia (HR); Curacao (CW); Cyprus (CY); Czech Republic (CZ); Denmark (DK); Estonia (EE).
Faroe Islands (FO); Finland (FI); France (FR); Germany (DE); Gibraltar (GI); Greece (GR); Greenland (GL); Guernsey (GG); Hong Kong (HK); Hungary (HU).
Iceland (IS); India (IN); Indonesia (ID); Ireland (IE); Isle of Man (IM); Israel (IL); Italy (IT); Japan (JP); Jersey (JE); Korea (KR).
Latvia (LV); Liechtenstein (LI); Lithuania (LT); Luxembourg (LU); Malaysia (MY); Malta (MT); Mauritius (MU); Mexico (MX); Monaco (MC); Netherlands (NL).
New Zealand (NZ); Norway (NO); Pakistan (PK); Panama (PA); Peru (PE); Poland (PL); Portugal (PT); Russian Federation (RU); San Marino (SM); Saudi Arabia (SA).
Seychelles (SC); Slovak Republic (SK); Slovenia (SI); South Africa (ZA); Spain (ES); Sweden (SE); Switzerland (CH); Türkiye (TR); United Kingdom (GB); Uruguay (UY).
2019 reporting-year list
Source update: 11 February 2020. SGFI submission deadline: 31 May 2020. Adds Cook Islands (CK), Cyprus (CY) and Mauritius (MU). The full 66-jurisdiction list follows.
Antigua and Barbuda (AG); Argentina (AR); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE); Brazil (BR); Canada (CA); Chile (CL).
China (CN); Colombia (CO); Cook Islands (CK); Croatia (HR); Cyprus (CY); Czech Republic (CZ); Denmark (DK); Estonia (EE); Faroe Islands (FO); Finland (FI).
France (FR); Germany (DE); Gibraltar (GI); Greece (GR); Greenland (GL); Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN).
Indonesia (ID); Ireland (IE); Isle of Man (IM); Israel (IL); Italy (IT); Japan (JP); Jersey (JE); Korea (KR); Latvia (LV); Liechtenstein (LI).
Lithuania (LT); Luxembourg (LU); Malaysia (MY); Malta (MT); Mauritius (MU); Mexico (MX); Monaco (MC); Netherlands (NL); New Zealand (NZ); Norway (NO).
Pakistan (PK); Panama (PA); Poland (PL); Portugal (PT); Russian Federation (RU); San Marino (SM); Saudi Arabia (SA); Seychelles (SC); Slovak Republic (SK); Slovenia (SI).
South Africa (ZA); Spain (ES); Sweden (SE); Switzerland (CH); United Kingdom (GB); Uruguay (UY).
2018 reporting-year list
Source update: 6 March 2019. SGFI submission deadline: 31 May 2019. Adds Antigua and Barbuda (AG) and Monaco (MC). The full 63-jurisdiction list follows.
Antigua and Barbuda (AG); Argentina (AR); Australia (AU); Austria (AT); Azerbaijan (AZ); Barbados (BB); Belgium (BE); Brazil (BR); Bulgaria (BG); Canada (CA).
Chile (CL); China (CN); Colombia (CO); Croatia (HR); Czech Republic (CZ); Denmark (DK); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR).
Germany (DE); Gibraltar (GI); Greece (GR); Greenland (GL); Guernsey (GG); Hong Kong (HK); Hungary (HU); Iceland (IS); India (IN); Indonesia (ID).
Ireland (IE); Isle of Man (IM); Israel (IL); Italy (IT); Japan (JP); Jersey (JE); Korea (KR); Latvia (LV); Liechtenstein (LI); Lithuania (LT).
Luxembourg (LU); Malaysia (MY); Malta (MT); Mexico (MX); Monaco (MC); Netherlands (NL); New Zealand (NZ); Norway (NO); Pakistan (PK); Panama (PA).
Poland (PL); Portugal (PT); Russian Federation (RU); San Marino (SM); Saudi Arabia (SA); Seychelles (SC); Slovak Republic (SK); Slovenia (SI); South Africa (ZA); Spain (ES).
Switzerland (CH); United Kingdom (GB); Uruguay (UY).
2017 reporting-year list
Source update: 9 April 2018. SGFI submission deadline: 31 May 2018, with 31 August 2018 only for reportable accounts tax-resident in China and/or Malaysia. The source provides the initial list rather than a separate additions list. The full 52-jurisdiction list follows.
Argentina (AR); Australia (AU); Belgium (BE); Brazil (BR); Bulgaria (BG); Canada (CA); Chile (CL); China (CN); Colombia (CO); Croatia (HR).
Czech Republic (CZ); Denmark (DK); Estonia (EE); Faroe Islands (FO); Finland (FI); France (FR); Germany (DE); Greece (GR); Guernsey (GG); Iceland (IS).
India (IN); Indonesia (ID); Ireland (IE); Isle of Man (IM); Italy (IT); Japan (JP); Jersey (JE); Korea (KR); Latvia (LV); Liechtenstein (LI).
Lithuania (LT); Luxembourg (LU); Malaysia (MY); Malta (MT); Mexico (MX); Netherlands (NL); New Zealand (NZ); Norway (NO); Pakistan (PK); Poland (PL).
Portugal (PT); Russian Federation (RU); San Marino (SM); Saudi Arabia (SA); Seychelles (SC); Slovak Republic (SK); Slovenia (SI); South Africa (ZA); Spain (ES); Sweden (SE).
United Kingdom (GB); Uruguay (UY).
Historical deadlines and source scope
The deadlines above are those printed for each historical reporting year, not future filing instructions. The PDF is a jurisdiction directory, not a full CRS due-diligence or account-classification manual. It contains no reporting-year 2026 list. The two-letter codes are retained so the webpage can be used to check the same jurisdiction identifiers as the original document.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗