The New Zealand Inland Revenue has updated its list of jurisdictions participating in the Common Reporting Standard, adding Cameroon, Mongolia, and Trinidad and Tobago with effect from 1 April 2026.

RF Report

The New Zealand Inland Revenue released Tax Information Bulletin Volume 38 – 2026, which includes, among other items, Determination AE 26/01 on the participating jurisdictions for the Common Reporting Standard (CRS) on 1 April 2026.

This determination lists the participating jurisdictions that, effective from 1 April 2026, have an agreement with New Zealand to provide us with financial account information under the Common Reporting Standard.  Since the last update in 2025, Cameroon, Mongolia, and Trinidad and Tobago have been added as participating jurisdictions.  This list is important for financial institutions when conducting due diligence in respect of accounts held by passive non-financial entities.

New Zealand’s list of participating jurisdictions made by determination under section 91AAU of the Tax Administration Act 1994 for the purposes of the CRS applied standard and associated requirements under Part 11B of the Tax Administration Act 1994 has been amended with effect from the 1st of April 2026 as follows:

Jurisdictions added to the participating jurisdictions list

Cameroon Mongolia Trinidad and Tobago

Full list of participating jurisdictions from 1 April 2026

Albania Andorra Anguilla Antigua and Barbuda
Argentina Armenia Aruba Australia
Austria Azerbaijan Bahamas Bahrain
Barbados Belgium Belize Bermuda
Brazil British Virgin Islands Brunei Bulgaria
Canada Cameroon Cayman Islands Chile
China Colombia Cook Islands Costa Rica
Croatia Curacao Cyprus Czech Republic
Denmark Dominica Ecuador Estonia
Faroe Islands Finland France Georgia
Germany Ghana Gibraltar Greece
Greenland Grenada Guernsey Hong Kong
Hungary Iceland India Indonesia
Ireland Isle of Man India Indonesia
Japan Jamaica Jersey Jordan
Kazakhstan Kenya Korea Kuwait
Latvia Lebanon Liechtenstein Lithuania
Luxembourg Macao Malaysia Maldives
Malta Marshall Islands Mauritius Mexico
Moldova Monaco Mongolia Montenegro
Montserrat Morocco Nauru Netherlands
New Caledonia New Zealand Nigeria Niue
Norway Oman Pakistan Panama
Peru Poland Portugal 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
Spain Sweden Switzerland Thailand
Trinidad and Tobago Tunisia Turkey Turks and Caicos Islands
UAE United Kingdom Uganda Ukraine
Uruguay Vanuatu