Singapore – Updates to List of CRS Reportable Jurisdictions (2023)

On 1 February 2023, the Inland Revenue Authority of Singapore (IRAS) updated the list of Reportable Jurisdictions for the Common Reporting Standard (CRS) in respect of Reportable Accounts in 2022.

There are 80 Reportable Jurisdictions, of which 3 are new, namely Ghana (GH), Jamaica (JM) and Maldives (MV).

The following are Reportable Jurisdictions in respect of Reportable Accounts in 2022:

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), Costa Rica (CR), Curacao (CW), 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), Japan (JP), Jamaica (JM), 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).

Reporting Singapore Financial Institutions (SGFIs) must submit their CRS return(s) in relation to every Reportable Account that was maintained in calendar year 2022 to IRAS by 31 May 2023.


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