CbC reporting list updated under Singapore’s automatic exchange framework.

RF Report

The Inland Revenue Authority of Singapore (IRAS) has updated the list of jurisdictions with which Singapore will exchange Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (2016) (CbC MCAA).

The update was published on 2 January 2026.

Under the revised list, Senegal has been added as a participating jurisdiction. The exchange relationship with Senegal is effective for financial years beginning from 1 January 2018.

CbC reporting obligations apply to Singapore-headquartered multinational enterprise (MNE) groups that meet certain requirements. These groups are required to prepare and file CbC Reports with IRAS for financial years beginning on or after 1 January 2017, within 12 months from the end of the relevant financial year.

For financial years beginning on or after 1 January 2022, in-scope Singapore MNE groups must also notify IRAS of their obligation to file a CbC Report within three months from the end of the relevant financial year.

Jurisdictions with an effective CbC exchange relationship with Singapore

No. Jurisdiction Exchange relationship effective from
1 Albania FY 2024
2 Andorra FY 2018
3 Anguilla FY 2019
4 Argentina FY 2017
5 Aruba FY beginning 1 May 2021
6 Australia FY 2016
7 Austria FY beginning 1 June 2016
8 Azerbaijan FY 2020
9 Bahamas FY 2019
10 Bahrain FY 2021
11 Barbados FY beginning 1 August 2021
12 Belgium FY 2016
13 Belize FY 2019
14 Bermuda FY 2017
15 Brazil FY 2016
16 British Virgin Islands FY 2018
17 Bulgaria FY 2016
18 Cameroon FY 2024
19 Canada FY 2017
20 Cayman Islands FY 2016
21 Chile FY 2017
22 China FY 2017
23 Colombia FY 2016
24 Costa Rica FY 2017
25 Croatia FY 2017
26 Curaçao FY 2018
27 Cyprus FY 2017
28 Czech Republic FY beginning 1 October 2016
29 Denmark FY 2016
30 Dominican Republic FY 2023
31 Estonia FY beginning 1 August 2016
32 Faroe Islands FY beginning 1 August 2021
33 Finland FY 2016
34 France FY 2016
35 Georgia FY 2025
36 Germany FY 2016
37 Gibraltar FY beginning 1 July 2019
38 Greece FY 2016
39 Guernsey FY 2016
40 Hong Kong FY 2019
41 Hungary FY 2017
42 Iceland FY 2017
43 India FY 2016
44 Indonesia FY beginning 1 May 2016
45 Ireland FY 2016
46 Isle of Man FY 2017
47 Israel FY 2021
48 Italy FY 2016
49 Japan FY 2016
50 Jersey FY 2016
51 Kazakhstan FY 2017
52 Kenya FY 2022
53 Korea FY 2016
54 Latvia FY 2017
55 Liechtenstein FY 2017
56 Lithuania FY 2016
57 Luxembourg FY 2016
58 Macau FY 2019
59 Malaysia FY 2017
60 Maldives FY 2023
61 Malta FY 2016
62 Mauritius FY 2018
63 Mexico FY 2016
64 Monaco FY 2018
65 Montserrat FY 2024
66 Netherlands FY 2016
67 New Zealand FY 2016
68 Nigeria FY 2018
69 Norway FY 2016
70 Oman FY 2021
71 Pakistan FY 2016
72 Panama FY 2018
73 Papua New Guinea FY 2024
74 Peru FY 2017
75 Poland FY 2016
76 Portugal FY beginning 1 August 2016
77 Qatar FY 2017
78 Romania FY 2016
79 Russia FY 2017
80 San Marino FY 2019
81 Saudi Arabia FY 2018
82 Senegal FY 2018
83 Seychelles FY 2019
84 Slovak Republic FY 2016
85 Slovenia FY 2016
86 South Africa FY 2016
87 Spain FY 2016
88 Sweden FY 2016
89 Switzerland FY 2018
90 Thailand FY 2023
91 Tunisia FY 2020
92 Turkey FY 2020
93 Turks & Caicos Islands FY 2020
94 Ukraine FY 2023
95 UAE FY 2019
96 UK FY 2016
97 US FY 2021
98 Uruguay FY 2017

CbC reporting was introduced by the Organisation for Economic Co-operation and Development (OECD) under the Base Erosion and Profit Shifting (BEPS) Action 13 Report, and Singapore’s rules reflect its commitment to implementing agreed BEPS measures.