Automatic Tax Information Exchange

Raw value is a Nomadino 0-100 point value for automatic tax-information exchange intensity. It combines CRS legal implementation, active exchange relationships, Global Forum implementation quality, reporting scope and FATCA or FATCA-like exchange routes. Higher raw values mean more automatic reporting; the visible score is inverted from the raw value.
1 Afghanistan2 reporting points 2 reporting points 98
1 Cuba2 reporting points 2 reporting points 98
1 Eritrea2 reporting points 2 reporting points 98
1 Iran2 reporting points 2 reporting points 98
1 Korea DPR2 reporting points 2 reporting points 98
1 Libya2 reporting points 2 reporting points 98
1 Myanmar2 reporting points 2 reporting points 98
1 Somalia2 reporting points 2 reporting points 98
1 South Sudan2 reporting points 2 reporting points 98
1 Sudan2 reporting points 2 reporting points 98
1 Syria2 reporting points 2 reporting points 98
1 Turkmenistan2 reporting points 2 reporting points 98
1 Venezuela2 reporting points 2 reporting points 98
1 Yemen2 reporting points 2 reporting points 98
15 Bangladesh7 reporting points 7 reporting points 93
15 Benin7 reporting points 7 reporting points 93
15 Bhutan7 reporting points 7 reporting points 93
15 Bolivia7 reporting points 7 reporting points 93
15 Bosnia and Herzegovina7 reporting points 7 reporting points 93
15 Botswana7 reporting points 7 reporting points 93
15 Burkina Faso7 reporting points 7 reporting points 93
15 Burundi7 reporting points 7 reporting points 93
15 Cameroon7 reporting points 7 reporting points 93
15 Central African Republic7 reporting points 7 reporting points 93
15 Chad7 reporting points 7 reporting points 93
15 Comoros7 reporting points 7 reporting points 93
15 Congo7 reporting points 7 reporting points 93
15 Congo DR7 reporting points 7 reporting points 93
15 Djibouti7 reporting points 7 reporting points 93
15 Egypt7 reporting points 7 reporting points 93
15 El Salvador7 reporting points 7 reporting points 93
15 Equatorial Guinea7 reporting points 7 reporting points 93
15 Ethiopia7 reporting points 7 reporting points 93
15 Gabon7 reporting points 7 reporting points 93
15 Gambia7 reporting points 7 reporting points 93
15 Guinea7 reporting points 7 reporting points 93
15 Guinea-Bissau7 reporting points 7 reporting points 93
15 Ivory Coast7 reporting points 7 reporting points 93
15 Kiribati7 reporting points 7 reporting points 93
15 Kyrgyzstan7 reporting points 7 reporting points 93
15 Laos7 reporting points 7 reporting points 93
15 Lesotho7 reporting points 7 reporting points 93
15 Liberia7 reporting points 7 reporting points 93
15 Madagascar7 reporting points 7 reporting points 93
15 Malawi7 reporting points 7 reporting points 93
15 Mali7 reporting points 7 reporting points 93
15 Mauritania7 reporting points 7 reporting points 93
15 Micronesia7 reporting points 7 reporting points 93
15 Mongolia7 reporting points 7 reporting points 93
15 Mozambique7 reporting points 7 reporting points 93
15 Namibia7 reporting points 7 reporting points 93
15 Nepal7 reporting points 7 reporting points 93
15 Niger7 reporting points 7 reporting points 93
15 Palau7 reporting points 7 reporting points 93
15 Palestine7 reporting points 7 reporting points 93
15 Papua New Guinea7 reporting points 7 reporting points 93
15 Rwanda7 reporting points 7 reporting points 93
15 São Tomé and Príncipe7 reporting points 7 reporting points 93
15 Senegal7 reporting points 7 reporting points 93
15 Sierra Leone7 reporting points 7 reporting points 93
15 Solomon Islands7 reporting points 7 reporting points 93
15 Sri Lanka7 reporting points 7 reporting points 93
15 Suriname7 reporting points 7 reporting points 93
15 Swaziland7 reporting points 7 reporting points 93
15 Tajikistan7 reporting points 7 reporting points 93
15 Tanzania7 reporting points 7 reporting points 93
15 Timor-Leste7 reporting points 7 reporting points 93
15 Togo7 reporting points 7 reporting points 93
15 Tonga7 reporting points 7 reporting points 93
15 Trinidad and Tobago7 reporting points 7 reporting points 93
15 Tunisia7 reporting points 7 reporting points 93
15 Tuvalu7 reporting points 7 reporting points 93
15 Uganda7 reporting points 7 reporting points 93
15 Vietnam7 reporting points 7 reporting points 93
15 Western Sahara7 reporting points 7 reporting points 93
15 Zambia7 reporting points 7 reporting points 93
15 Zanzibar7 reporting points 7 reporting points 93
15 Zimbabwe7 reporting points 7 reporting points 93
79 Algeria28 reporting points 28 reporting points 72
79 Belarus28 reporting points 28 reporting points 72
79 Dominican Republic28 reporting points 28 reporting points 72
79 Guatemala28 reporting points 28 reporting points 72
79 Guyana28 reporting points 28 reporting points 72
79 Haiti28 reporting points 28 reporting points 72
79 Honduras28 reporting points 28 reporting points 72
79 Iraq28 reporting points 28 reporting points 72
79 Kosovo28 reporting points 28 reporting points 72
79 Montenegro28 reporting points 28 reporting points 72
79 Nicaragua28 reporting points 28 reporting points 72
79 North Macedonia28 reporting points 28 reporting points 72
79 Paraguay28 reporting points 28 reporting points 72
79 Serbia28 reporting points 28 reporting points 72
79 Uzbekistan28 reporting points 28 reporting points 72
94 American Samoa47 reporting points 47 reporting points 53
94 Guam47 reporting points 47 reporting points 53
94 Northern Mariana Islands47 reporting points 47 reporting points 53
94 Puerto Rico47 reporting points 47 reporting points 53
94 U.S. Virgin Islands47 reporting points 47 reporting points 53
99 Russia53 reporting points 53 reporting points 47
100 United States57 reporting points 57 reporting points 43
101 Thailand64 reporting points 64 reporting points 36
101 Ukraine64 reporting points 64 reporting points 36
103 Albania77 reporting points 77 reporting points 23
103 Angola77 reporting points 77 reporting points 23
103 Armenia77 reporting points 77 reporting points 23
103 Azerbaijan77 reporting points 77 reporting points 23
103 Brunei77 reporting points 77 reporting points 23
103 Cambodia77 reporting points 77 reporting points 23
103 Cape Verde77 reporting points 77 reporting points 23
103 Ecuador77 reporting points 77 reporting points 23
103 Fiji77 reporting points 77 reporting points 23
103 Georgia77 reporting points 77 reporting points 23
103 Ghana77 reporting points 77 reporting points 23
103 Greenland77 reporting points 77 reporting points 23
103 Jamaica77 reporting points 77 reporting points 23
103 Jordan77 reporting points 77 reporting points 23
103 Kazakhstan77 reporting points 77 reporting points 23
103 Kenya77 reporting points 77 reporting points 23
103 Kuwait77 reporting points 77 reporting points 23
103 Lebanon77 reporting points 77 reporting points 23
103 Malaysia77 reporting points 77 reporting points 23
103 Maldives77 reporting points 77 reporting points 23
103 Moldova77 reporting points 77 reporting points 23
103 Morocco77 reporting points 77 reporting points 23
103 Nigeria77 reporting points 77 reporting points 23
103 Oman77 reporting points 77 reporting points 23
103 Pakistan77 reporting points 77 reporting points 23
103 Peru77 reporting points 77 reporting points 23
103 Philippines77 reporting points 77 reporting points 23
103 Qatar77 reporting points 77 reporting points 23
103 Saudi Arabia77 reporting points 77 reporting points 23
132 Chinese Taipei88 reporting points 88 reporting points 12
132 Costa Rica88 reporting points 88 reporting points 12
132 Faroe Islands88 reporting points 88 reporting points 12
135 Andorra93 reporting points 93 reporting points 7
135 Anguilla93 reporting points 93 reporting points 7
135 Antigua and Barbuda93 reporting points 93 reporting points 7
135 Aruba93 reporting points 93 reporting points 7
135 Bahamas93 reporting points 93 reporting points 7
135 Bahrain93 reporting points 93 reporting points 7
135 Barbados93 reporting points 93 reporting points 7
135 Belize93 reporting points 93 reporting points 7
135 Bermuda93 reporting points 93 reporting points 7
135 British Virgin Islands93 reporting points 93 reporting points 7
135 Cayman Islands93 reporting points 93 reporting points 7
135 Cook Islands93 reporting points 93 reporting points 7
135 Curacao93 reporting points 93 reporting points 7
135 Cyprus93 reporting points 93 reporting points 7
135 Dominica93 reporting points 93 reporting points 7
135 Gibraltar93 reporting points 93 reporting points 7
135 Grenada93 reporting points 93 reporting points 7
135 Hong Kong93 reporting points 93 reporting points 7
135 Liechtenstein93 reporting points 93 reporting points 7
135 Luxembourg93 reporting points 93 reporting points 7
135 Macau93 reporting points 93 reporting points 7
135 Malta93 reporting points 93 reporting points 7
135 Marshall Islands93 reporting points 93 reporting points 7
135 Mauritius93 reporting points 93 reporting points 7
135 Monaco93 reporting points 93 reporting points 7
135 Montserrat93 reporting points 93 reporting points 7
135 Nauru93 reporting points 93 reporting points 7
135 Niue93 reporting points 93 reporting points 7
135 Panama93 reporting points 93 reporting points 7
135 Saint Kitts and Nevis93 reporting points 93 reporting points 7
135 Saint Lucia93 reporting points 93 reporting points 7
135 Saint Vincent and the Grenadines93 reporting points 93 reporting points 7
135 Samoa93 reporting points 93 reporting points 7
135 San Marino93 reporting points 93 reporting points 7
135 Seychelles93 reporting points 93 reporting points 7
135 Singapore93 reporting points 93 reporting points 7
135 Sint Maarten93 reporting points 93 reporting points 7
135 Switzerland93 reporting points 93 reporting points 7
135 Turks and Caicos Islands93 reporting points 93 reporting points 7
135 United Arab Emirates93 reporting points 93 reporting points 7
135 Vanuatu93 reporting points 93 reporting points 7
176 Argentina95 reporting points 95 reporting points 5
176 Australia95 reporting points 95 reporting points 5
176 Austria95 reporting points 95 reporting points 5
176 Belgium95 reporting points 95 reporting points 5
176 Brazil95 reporting points 95 reporting points 5
176 Bulgaria95 reporting points 95 reporting points 5
176 Canada95 reporting points 95 reporting points 5
176 Chile95 reporting points 95 reporting points 5
176 China95 reporting points 95 reporting points 5
176 Colombia95 reporting points 95 reporting points 5
176 Croatia95 reporting points 95 reporting points 5
176 Czech Republic95 reporting points 95 reporting points 5
176 Denmark95 reporting points 95 reporting points 5
176 Estonia95 reporting points 95 reporting points 5
176 Finland95 reporting points 95 reporting points 5
176 France95 reporting points 95 reporting points 5
176 French Guiana95 reporting points 95 reporting points 5
176 Germany95 reporting points 95 reporting points 5
176 Greece95 reporting points 95 reporting points 5
176 Guadeloupe95 reporting points 95 reporting points 5
176 Hungary95 reporting points 95 reporting points 5
176 Iceland95 reporting points 95 reporting points 5
176 India95 reporting points 95 reporting points 5
176 Indonesia95 reporting points 95 reporting points 5
176 Ireland95 reporting points 95 reporting points 5
176 Israel95 reporting points 95 reporting points 5
176 Italy95 reporting points 95 reporting points 5
176 Japan95 reporting points 95 reporting points 5
176 Korea Republic95 reporting points 95 reporting points 5
176 Latvia95 reporting points 95 reporting points 5
176 Lithuania95 reporting points 95 reporting points 5
176 Martinique95 reporting points 95 reporting points 5
176 Mayotte95 reporting points 95 reporting points 5
176 Mexico95 reporting points 95 reporting points 5
176 Netherlands95 reporting points 95 reporting points 5
176 New Caledonia95 reporting points 95 reporting points 5
176 New Zealand95 reporting points 95 reporting points 5
176 Norway95 reporting points 95 reporting points 5
176 Poland95 reporting points 95 reporting points 5
176 Portugal95 reporting points 95 reporting points 5
176 Réunion95 reporting points 95 reporting points 5
176 Romania95 reporting points 95 reporting points 5
176 Saint Pierre and Miquelon95 reporting points 95 reporting points 5
176 Saint-Martin95 reporting points 95 reporting points 5
176 Slovakia95 reporting points 95 reporting points 5
176 Slovenia95 reporting points 95 reporting points 5
176 South Africa95 reporting points 95 reporting points 5
176 Spain95 reporting points 95 reporting points 5
176 Sweden95 reporting points 95 reporting points 5
176 Tahiti95 reporting points 95 reporting points 5
176 Turkey95 reporting points 95 reporting points 5
176 United Kingdom95 reporting points 95 reporting points 5
176 Uruguay95 reporting points 95 reporting points 5
176 Wallis and Futuna95 reporting points 95 reporting points 5

Last rating: June 18th, 2026

How the Raw Value Is Calculated

The raw value is reporting points from 0 to 100 for automatic tax-information exchange. 0 means very limited automatic reporting of financial accounts to foreign tax authorities, while 100 means a very broad and practically active automatic reporting structure. Lower raw values receive higher scores here.

The calculation combines five blocks: legal implementation of the Common Reporting Standard counts for 30%, active exchange relationships 30%, implementation quality from Global Forum reviews 20%, reporting scope and practical documentation 10%, and FATCA or comparable special routes 10%.

The legal block checks whether a jurisdiction has implemented the Common Reporting Standard for automatic financial-account reporting. It includes domestic laws, regulations, financial-institution guidance and status in the OECD automatic-exchange portal.

Exchange relationships show whether participation is merely formal or whether practical reporting channels exist with other jurisdictions. Broad and established exchange networks receive clearly higher reporting points than young, small or only partly active networks.

Implementation quality uses the Global Forum review frame. A sound legal framework, effective financial-institution due diligence, usable tax identification numbers, clear tax-residence rules and reliable technical processes increase the raw value.

FATCA is treated as a separate special case. The United States does not participate in the Common Reporting Standard, but FATCA still creates extensive automatic reporting from foreign financial institutions to the US tax authority. The United States is therefore not treated like an ordinary non-participant.

For territories without complete separate coverage, Nomadino uses maintained replacement values from the administering state, local tax authority, financial-centre role, national tax administrations and regional peers. Dependent territories are not copied blindly from the administering state; the practical application of the exchange regime is checked.

A high score can also result from a country being politically, financially or technically weakly connected to international reporting systems. It is not a quality judgement about banking access, payment rails, legal certainty or the country's overall attractiveness.

This indicator measures only automatic tax information on financial accounts. Banking secrecy, account opening for foreigners, international transfers, AML review, tax rates and double-tax treaties remain separate or neighbouring indicators.