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

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:

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.

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.

Where do you live? pick it

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:

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

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>

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:

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

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.

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.

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.