Italy has expanded its automatic tax information exchange network to 94 jurisdictions under the Common Reporting Standard, adding Belize, Rwanda, and Senegal for 2025-2026. The updated list, published on 12 May 2026, strengthens Italy's commitment to international tax transparency through enhanced cooperation with major financial centres worldwide.
Italy’s Ministry of Finance has issued the Provision of 12 May 2026, which updates Italy’s list of jurisdictions for automatic financial account information exchange under the Common Reporting Standard (CRS).
The update follows Italy’s implementation of Law 95/2015, which addresses Italian financial institutions’ compliance obligations for automatic information exchange. This stems from agreements with the United States and other foreign jurisdictions, as well as the EU Directive 2014/107/EU.
The list of reportable jurisdictions includes the following 94 jurisdictions:
Albania, Andorra, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, BES Islands (Bonaire, Sint Eustatius and Saba), Brazil, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland (Includes Aland Islands), France (Includes Guadeloupe, French Guiana, Martinique, Reunion, Saint Martin and Mayotte, Saint Barthélemy), Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Netherlands, New Zealand, Nigeria, Norway, Pakistan, Panama, Peru, Poland, Portugal (Includes Azores and Madeira), Romania, Russia, Rwanda, Saint Kitts and Nevis, Saint Lucia, San Marino, Saudi Arabia, Senegal, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, Spain (Includes Canary Islands), Sweden, Switzerland, Thailand, Turkey, Uganda, Ukraine, United Kingdom, and Uruguay.
The list of participating jurisdictions includes the following 120 jurisdictions:
Albania, Andorra, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Barbados, Belgium, Belize, Bermuda, BES Islands (Bonaire, Sint Eustatius and Saba), Brazil, British Virgin Islands, Brunei, Bulgaria, Canada, Cayman Islands, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Dominica, Ecuador, Estonia, Faroe Islands, Finland (Includes Aland Islands), France (Includes Guadeloupe, French Guiana, Martinique, Reunion, Saint Martin and Mayotte, Saint Barthélemy), Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao, Malaysia, Maldives, Malta, Marshall Islands, Mauritius, Mexico, Moldova, Monaco, Montserrat, Nauru, Netherlands, New Caledonia, New Zealand, Nigeria, Niue, Norway, Oman, Pakistan, Panama, Peru, Poland, Portugal (Includes Azores and Madeira), 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 Africa, South Korea, Spain (Includes Canary Islands), Sweden, Switzerland, Thailand, Trinidad and Tobago, Turkey, Turks and Caicos Islands, Uganda, Ukraine, United Arab Emirates, United Kingdom, Uruguay, and Vanuatu.
Key additions and timeline
New jurisdictions added for 2025-2026 include:
- Belize (first exchange: 2026, reporting period: 2025)
- Rwanda (first exchange: 2026, reporting period: 2025)
- Senegal (first exchange: 2026, reporting period: 2025)
Recent additions that began exchanges in 2024 include Armenia, Costa Rica, Georgia, Saint Kitts and Nevis, and Ukraine, covering the 2023 reporting period.
The list encompasses major financial centres, including Switzerland, Hong Kong, Singapore, Liechtenstein, and Monaco, alongside EU member states and key economies like China, Japan, and Australia.
The decree takes effect immediately upon publication on institutional websites, consistent with digital publication requirements under Law 69/2009, which recognises online publication as legally sufficient for administrative acts since 1 January 2010.
