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US FATCA IGAs—status tracker (in force and pending) and UK CDOT agreements with Crown Dependencies and Overseas Territories

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Practice notes
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This tax tracker outlines the current position of US FATCA intergovernmental agreements (IGAs) and UK FATCA IGAs. It is organised into three sections:

  • US FATCA—IGAs in force
  • US FATCA—IGAs signed, or agreed in substance, but not yet in force
  • UK CDOT—automatic exchange of information agreements between the UK and Crown dependencies and overseas territories

US FATCA—IGAs in force

Set out below is a compilation of IGAs between the US and another country that are currently in force. Be aware that the date an IGA took effect may differ from the date on which that jurisdiction is regarded, under US law, as having an IGA in effect. For further detail, see Practice Note: US: Foreign Account Tax Compliance Act (FATCA)—summary — What is an intergovernmental agreement?. This list is drawn from US Treasury Department sources and was last accessed on 11 February 2025.

  • Algeria — US–Algeria IGA (Model 1); in force since 18 January 2017; treated as in effect: 30 June 2014.
  • Angola — US–Angola IGA (Model 1); in force since 2 October 2017; treated as in effect: 30 November 2014.
  • Anguilla (British Overseas Territory)
...
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Web page updated on 21/05/2026

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