Participating jurisdictions for the CRS applied standard
This determination lists the participating jurisdictions that, effective from 1 April 2026, have an agreement with New Zealand to provide us with financial account information under the Common Reporting Standard. Since the last update in 2025, Cameroon, Mongolia, and Trinidad and Tobago have been added as participating jurisdictions. This list is important for financial institutions when conducting due diligence in respect of accounts held by passive non-financial entities.
Determination
New Zealand's list of participating jurisdictions made by determination under section 91AAU of the Tax Administration Act 1994 for the purposes of the CRS applied standard and associated requirements under Part 11B of the Tax Administration Act 1994 has been amended with effect from the 1st of April 2026 as follows:
Jurisdictions added to the participating jurisdictions list
| Cameroon | Mongolia | Trinidad and Tobago |
Full list of participating jurisdictions from 1 April 2026
| Albania | Andorra | Anguilla | Antigua and Barbuda |
| Argentina | Armenia | Aruba | Australia |
| Austria | Azerbaijan | Bahamas | Bahrain |
| Barbados | Belgium | Belize | Bermuda |
| Brazil | British Virgin Islands | Brunei | Bulgaria |
| Canada | Cameroon | Cayman Islands | Chile |
| China | Colombia | Cook Islands | Costa Rica |
| Croatia | Curacao | Cyprus | Czech Republic |
| Denmark | Dominica | Ecuador | Estonia |
| Faroe Islands | Finland | France | Georgia |
| Germany | Ghana | Gibraltar | Greece |
| Greenland | Grenada | Guernsey | Hong Kong |
| Hungary | Iceland | India | Indonesia |
| Ireland | Isle of Man | India | Indonesia |
| Japan | Jamaica | Jersey | Jordan |
| Kazakhstan | Kenya | Korea | Kuwait |
| Latvia | Lebanon | Liechtenstein | Lithuania |
| Luxembourg | Macao | Malaysia | Maldives |
| Malta | Marshall Islands | Mauritius | Mexico |
| Moldova | Monaco | Mongolia | Montenegro |
| Montserrat | Morocco | Nauru | Netherlands |
| New Caledonia | New Zealand | Nigeria | Niue |
| Norway | Oman | Pakistan | Panama |
| Peru | Poland | Portugal | Qatar |
| Romania | Russia | Rwanda | Saint Kitts and Nevis |
| Saint Lucia | Saint Vincent and the Grenadines | Samoa | San Marino |
| Saudi Arabia | Senegal | Seychelles | Singapore |
| Sint Maarten | Slovak Republic | Slovenia |
South Africia |
| Spain | Sweden | Switzerland | Thailand |
| Trinidad and Tobago | Tunisia | Türkiye | Turks and Caicos Islands |
| United Arab Emirates | United Kingdom | Uganda | Ukraine |
| Uruguay | Vanuatu |
Signed by John Nash on the 25th date of February 2026
John Nash
Strategic Advisor, International Revenue Strategy
Inland Revenue