Reportable Jurisdictions

Reporting financial institutions have to report to the Department financial account information of tax residents of reportable jurisdictions for exchange with other jurisdictions. Hong Kong Special Administrative Region (Hong Kong) is not a reportable jurisdiction of its own.

The following jurisdictions are reportable jurisdictions specified in Part 1 of Schedule 17E to the Inland Revenue Ordinance:

(1) Starting from 2018:

	Jurisdiction	First Information Period
1.	Antigua and Barbuda	1.7.2017 – 31.12.2017
2.	Argentina	1.7.2017 – 31.12.2017
3.	Australia	1.7.2017 – 31.12.2017
4.	Austria	1.7.2017 – 31.12.2017
5.	Bahamas	1.7.2017 – 31.12.2017
6.	Belgium	1.7.2017 – 31.12.2017
7.	Brazil	1.7.2017 – 31.12.2017
8.	Brunei	1.7.2017 – 31.12.2017
9.	Bulgaria	1.7.2017 – 31.12.2017
10	Canada	1.7.2017 – 31.12.2017
11.	Cayman Islands	1.7.2017 – 31.12.2017
12.	Chile	1.7.2017 – 31.12.2017
13.	Mainland of China	1.7.2017 – 31.12.2017
14.	Colombia	1.7.2017 – 31.12.2017
15.	Costa Rica	1.7.2017 – 31.12.2017
16.	Croatia	1.7.2017 – 31.12.2017
17.	Curacao	1.7.2017 – 31.12.2017
18.	Cyprus	1.7.2017 – 31.12.2017
19.	Czech	1.7.2017 – 31.12.2017
20.	Denmark	1.7.2017 – 31.12.2017
21.	Estonia	1.7.2017 – 31.12.2017
22.	Faroes	1.7.2017 – 31.12.2017
23.	Finland	1.7.2017 – 31.12.2017
24.	France	1.7.2017 – 31.12.2017
25.	Germany	1.7.2017 – 31.12.2017
26.	Gibraltar	1.7.2017 – 31.12.2017
27.	Greece	1.7.2017 – 31.12.2017
28.	Greenland	1.7.2017 – 31.12.2017
29.	Grenada	1.7.2017 – 31.12.2017
30.	Guernsey	1.7.2017 – 31.12.2017
31.	Hungary	1.7.2017 – 31.12.2017
32.	Iceland	1.7.2017 – 31.12.2017
33.	India	1.7.2017 – 31.12.2017
34.	Indonesia	1.7.2017 – 31.12.2017
35.	Ireland	1.7.2017 – 31.12.2017
36.	Isle of Man	1.7.2017 – 31.12.2017
37.	Israel	1.7.2017 – 31.12.2017
38.	Italy	1.7.2017 – 31.12.2017
39.	Japan	1.1.2017 – 31.12.2017
40.	Jersey	1.7.2017 – 31.12.2017
41.	Kuwait	1.7.2017 – 31.12.2017
42.	Latvia	1.7.2017 – 31.12.2017
43.	Lebanon	1.7.2017 – 31.12.2017
44.	Liechtenstein	1.7.2017 – 31.12.2017
45.	Lithuania	1.7.2017 – 31.12.2017
46.	Luxembourg	1.7.2017 – 31.12.2017
47.	Malaysia	1.7.2017 – 31.12.2017
48.	Malta	1.7.2017 – 31.12.2017
49.	Mauritius	1.7.2017 – 31.12.2017
50.	Mexico	1.7.2017 – 31.12.2017
51.	Montserrat	1.7.2017 – 31.12.2017
52.	Netherlands	1.7.2017 – 31.12.2017
53.	New Zealand	1.7.2017 – 31.12.2017
54.	Norway	1.7.2017 – 31.12.2017
55.	Poland	1.7.2017 – 31.12.2017
56.	Portugal	1.7.2017 – 31.12.2017
57.	Qatar	1.7.2017 – 31.12.2017
58.	Romania	1.7.2017 – 31.12.2017
59.	Russia	1.7.2017 – 31.12.2017
60.	Saint Vincent and the Grenadines	1.7.2017 – 31.12.2017
61.	Saudi Arabia	1.7.2017 – 31.12.2017
62.	Seychelles	1.7.2017 – 31.12.2017
63.	Singapore	1.7.2017 – 31.12.2017
64.	Slovak Republic	1.7.2017 – 31.12.2017
65.	Slovenia	1.7.2017 – 31.12.2017
66.	South Africa	1.7.2017 – 31.12.2017
67.	Spain	1.7.2017 – 31.12.2017
68.	Sweden	1.7.2017 – 31.12.2017
69.	Switzerland	1.7.2017 – 31.12.2017
70.	Turkey	1.7.2017 – 31.12.2017
71.	United Arab Emirates	1.7.2017 – 31.12.2017
72.	United Kingdom	1.1.2017 – 31.12.2017
73.	Uruguay	1.7.2017 – 31.12.2017
74.	Vanuatu	1.7.2017 – 31.12.2017

(2) Starting from 2019:

	Jurisdiction	First Information Period
1.	Korea	1.7.2018 – 31.12.2018

(3) Starting from 2021:

	Jurisdiction	First Information Period
1.	Albania	1.1.2020 – 31.12.2020
2.	Andorra	1.1.2020 – 31.12.2020
3.	Anguilla	1.1.2020 – 31.12.2020
4.	Armenia	1.1.2020 – 31.12.2020
5.	Aruba	1.1.2020 – 31.12.2020
6.	Azerbaijan	1.1.2020 – 31.12.2020
7.	Bahrain	1.1.2020 – 31.12.2020
8.	Barbados	1.1.2020 – 31.12.2020
9.	Belize	1.1.2020 – 31.12.2020
10	Bermuda	1.1.2020 – 31.12.2020
11.	British Virgin Islands	1.1.2020 – 31.12.2020
12.	Burkina Faso	1.1.2020 – 31.12.2020
13.	Cameroon	1.1.2020 – 31.12.2020
14.	Cook Islands	1.1.2020 – 31.12.2020
15.	Dominica	1.1.2020 – 31.12.2020
16.	Dominican Republic	1.1.2020 – 31.12.2020
17.	El Salvador	1.1.2020 – 31.12.2020
18.	Gabon	1.1.2020 – 31.12.2020
19.	Georgia	1.1.2020 – 31.12.2020
20.	Ghana	1.1.2020 – 31.12.2020
21.	Guatemala	1.1.2020 – 31.12.2020
22.	Jamaica	1.1.2020 – 31.12.2020
23.	Kazakhstan	1.1.2020 – 31.12.2020
24.	Kenya	1.1.2020 – 31.12.2020
25.	Liberia	1.1.2020 – 31.12.2020
26.	Macao SAR	1.1.2020 – 31.12.2020
27.	Maldives	1.1.2020 – 31.12.2020
28.	Marshall Islands	1.1.2020 – 31.12.2020
29.	Moldova	1.1.2020 – 31.12.2020
30.	Monaco	1.1.2020 – 31.12.2020
31.	Morocco	1.1.2020 – 31.12.2020
32.	Nauru	1.1.2020 – 31.12.2020
33.	Nigeria	1.1.2020 – 31.12.2020
34.	Niue	1.1.2020 – 31.12.2020
35.	North Macedonia	1.1.2020 – 31.12.2020
36.	Pakistan	1.1.2020 – 31.12.2020
37.	Panama	1.1.2020 – 31.12.2020
38.	Paraguay	1.1.2020 – 31.12.2020
39.	Peru	1.1.2020 – 31.12.2020
40.	Philippines	1.1.2020 – 31.12.2020
41.	Saint Kitts and Nevis	1.1.2020 – 31.12.2020
42.	Saint Lucia	1.1.2020 – 31.12.2020
43.	Samoa	1.1.2020 – 31.12.2020
44.	San Marino	1.1.2020 – 31.12.2020
45.	Senegal	1.1.2020 – 31.12.2020
46.	Sint Maarten	1.1.2020 – 31.12.2020
47.	Trinidad and Tobago	1.1.2020 – 31.12.2020
48.	Tunisia	1.1.2020 – 31.12.2020
49.	Turks and Caicos Islands	1.1.2020 – 31.12.2020
50.	Uganda	1.1.2020 – 31.12.2020
51.	Ukraine	1.1.2020 – 31.12.2020

Note 1:

The year shown in above tables (i.e. 2018, 2019, 2021) refers to the first year for which reporting financial institutions have to report the financial account information of tax residents with respect to the jurisdiction in the table. The first information period refers to the first period the financial account information of which has to be reported to the Department.

Note 2:

Hong Kong has activated exchange relationships for AEOI with other jurisdictions on the basis of bilateral competent authority agreements or a multilateral competent authority agreement under the Convention on Mutual Administrative Assistance in Tax Matters. You may access the information via the following link:

https://www.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/exchange-relationships/