Rules governing tax residence


This section provides an overview of the tax residency rules applicable in jurisdictions that are committed to automatically exchanging information under the CRS, as provided to the OECD Secretariat by those jurisdictions. Tax residence is determined under the domestic tax laws of each jurisdiction. There might be situations where a person qualifies as a tax resident under the tax residence rules of more than one jurisdiction, and therefore is a tax resident in more than one jurisdiction. For the purposes of the CRS, Financial Institutions must ensure that Account Holders (or Controlling Persons) disclose all tax residences in the required self-certification. For the purposes of the CRS, the Account Holder (or Controlling Person) must disclose all its tax residences in the required self-certification. Kindly note that the mere right to reside in a given jurisdiction (on permanent or temporary basis) or the fact of holding citizenship of a given jurisdiction does not automatically mean that a person shall be considered a tax resident in such a jurisdiction or that, upon obtaining residency or citizenship, the tax residency is extinguished in the former jurisdiction(s) of tax residence."

The information can be accessed by clicking on the name of the jurisdiction at the end of this page. While the jurisdictions and the OECD Secretariat endeavour to keep the information as accurate and up to date as possible, it is to be considered as preliminary guidance only.


Jurisdiction-specific guidance

Last updated: 31 January 2019 (Click here for breakdown of updates)

When an asterisk is included after the name of a jurisdiction, it offers citizenship and/or residence by investment (CBI/RBI) schemes that present a high risk of being misused for circumventing CRS reporting. Further information on these schemes and related guidance for Financial Institutions is available.


Andorra_small Andorra

Cayman Islands_small Cayman Islands

Gibraltar_small Gibraltar Latvia_small Latvia Pakistan_small Pakistan South Africa_small South Africa

Anguilla_small Anguilla

 Chile Greece_small Greece Lebanon_small Lebanon Panama_small Panama* Spain_small Spain

Antigua and Barbuda_small Antigua and Barbuda*

 China Greenland_small Greenland Liechtenstein_small Liechtenstein Poland_small Poland Sweden_small Sweden

Argentina_small Argentina

 Colombia* Grenada_small Grenada* Lithuania_small Lithuania  Portugal_small Portugal 
Switzerland_small Switzerland

Aruba_small Aruba

Cook Islands_small Cook Islands Guernsey_small Guernsey Luxembourg_small Luxembourg  Qatar* Bahamas_small The Bahamas*


Costa Rica_small Costa Rica Hong Kong, China_small Hong Kong (China) Macau Macao (China) Romania_small Romania Trinidad and Tobago_small Trinidad and Tobago


Croatia Croatia  Hungary Malaysia_small Malaysia* Russian Federation_small Russian Federation Turkey_small Turkey

Azerbaijan_small Azerbaijan

Curaçao flag Curaçao  Iceland Malta_small Malta* St Kitts and Nevis flag Saint Kitts and Nevis* Turks and Caicos Islands_small Turks and Caicos Islands*

Bahrain_small Bahrain*

Cyprus_small Cyprus*  India Marshall Islands_small Marshall Islands Saint Lucia_small Saint Lucia* United Arab Emirates_small United Arab Emirates*

Barbados_small Barbados*

Czech Republic_small Czech Republic  Indonesia Mauritius_small Mauritius* Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Kingdom_small United Kingdom 


 Denmark  Ireland Mexico_small Mexico Samoa_small Samoa United States_small United States

Belize_small Belize

Dominica_small Dominica* Isle of Man_small Isle of Man Monaco_small Monaco* San Marino_small San Marino Uruguay_small Uruguay
  Ecuador_small Ecuador        

Bermuda_small Bermuda

 Estonia  Israel Montserrat_small Montserrat*
Saudi Arabia_small Saudi Arabia Vanuatu_small Vanuatu*


 Faroe Islands Italy_small Italy Nauru_small Nauru Seychelles flag small Seychelles*  

British Virgin Islands flag British Virgin Islands

 Finland  Japan Netherlands_small Netherlands Singapore_small Singapore  

Brunei Darussalam_small Brunei Darussalam

France_small France EN 
          France FR

Jersey_small Jersey New Zealand_small New Zealand Sint Maarten flag ‌Sint Maarten  

Bulgaria_small Bulgaria

Germany_small Germany

Korea, Republic_small Korea 

Niue_small Niue  Slovak Republic_small Slovak Republic  

 Canada FR

          Canada EN

Ghana_small Ghana Kuwait_small Kuwait Norway_small Norway  Slovenia_small Slovenia  


The jurisdiction-specific information published on the OECD AEOI Portal do not necessarily reflect the views of the OECD. While the AEOI Portal is run by the OECD, each jurisdiction is responsible for its jurisdiction-specific content and links to its own pages. The information in this section is (i) of a general nature only and not intended to address the specific circumstances of any particular individual or entity, (ii) not necessarily comprehensive, complete, accurate or up to date, (iii) sometimes linked to external sites over which the OECD has no control and for which the OECD assumes no responsibility and (iv) not professional or legal advice. If you need specific advice, you should always consult a specialist.