CbCR Activations
The Isle of Man will automatically exchange CbCR information with jurisdictions with which it has a Qualifying Competent Authority Agreement 'QCAA'. The QCAA can be either the CbC MCAA or a Bilateral Competent Authority Agreement 'BCAA'. For the purpose of this guidance these jurisdictions will be referred to as 'CbCR Jurisdictions'. Further information on the MCAA and our BCAA is available at the page Action 13: Country-by-Country Reporting.
*Non-reciprocal jurisdictions that will provide CbC reports to the Isle of Man but will not receive CbC reports from the Isle of Man.
CbCR Activation Table
Last updated 6 November 2025
| Jurisdictions | Effective for taxable periods starting on or after |
|---|---|
| Albania | 1 January 2024 |
| Andorra | 1 January 2018 |
| Anguilla* | 1 January 2019 |
| Argentina | 1 January 2016 |
| Aruba* | 1 January 2019 |
| Australia | 1 January 2016 |
| Austria | 1 January 2016 |
| Azerbaijan | 1 January 2017 |
| Bahamas* | 1 June 2020 |
| Barbados | 1 January 2017 |
| Bahrain* | 1 January 2019 |
| Belgium | 1 January 2016 |
| Belize* | 1 January 2019 |
| Bermuda | 1 January 2019 |
| Brazil | 1 January 2016 |
| British Virgin Islands* | 1 January 2016 |
| Bulgaria | 1 January 2016 |
| Canada | 1 January 2016 |
| Cayman Islands | 1 January 2016 |
| Chile | 1 January 2017 |
| China | 1 January 2017 |
| Colombia | 1 January 2016 |
| Costa Rica | 1 January 2017 |
| Croatia | 1 January 2016 |
| Curacao | 1 January 2018 |
| Cyprus | 1 January 2016 |
| Czech Republic | 1 January 2016 |
| Denmark | 1 January 2016 |
| Dominican Republic | 1 January 2023 |
| Estonia | 1 January 2016 |
| Faroe Islands | 17 May 2023 |
| Finland | 1 January 2016 |
| France | 1 January 2016 |
| Georgia | 1 January 2025 |
| Germany | 1 January 2016 |
| Gibraltar | 1 January 2019 |
| Greece | 1 January 2016 |
| Guernsey | 1 January 2016 |
| Hong Kong | 1 January 2019 |
| Hungary | 1 January 2016 |
| Iceland | 1 January 2016 |
| India | 1 January 2016 |
| Indonesia | 1 January 2016 |
| Ireland | 1 January 2016 |
| Israel | 1 January 2017 |
| Italy | 1 January 2016 |
| Japan | 1 January 2016 |
| Jersey | 1 January 2016 |
| Kazakhstan | 1 January 2016 |
| Kenya | 1 January 2022 |
| Korea | 1 January 2016 |
| Latvia | 1 January 2016 |
| Liberia* | 1 January 2024 |
| Liechtenstein | 1 January 2016 |
| Lithuania | 1 January 2016 |
| Luxembourg | 1 January 2016 |
| Macau* | 1 January 2019 |
| Malaysia | 1 January 2016 |
| Maldives | 1 January 2023 |
| Malta | 1 January 2016 |
| Mauritius | 1 July 2018 |
| Mexico | 1 January 2016 |
| Monaco | 1 January 2018 |
| Netherlands | 1 January 2016 |
| New Zealand | 1 January 2016 |
| Nigeria* | 1 January 2018 |
| Norway | 1 January 2016 |
| Oman* | 1 January 2021 |
| Pakistan | 1 January 2016 |
| Panama | 1 January 2018 |
| Papua New Guinea* | 1 January 2017 |
| Peru | 1 January 2019 |
| Poland | 1 January 2016 |
| Portugal | 1 January 2016 |
| Qatar* | 1 January 2019 |
| Romania | 1 January 2016 |
| Russia | 1 January 2016 |
| San Marino | 1 January 2019 |
| Saudi Arabia | 1 January 2017 |
| Seychelles | 31 December 2019 |
| Singapore | 1 January 2016 |
| Slovak Republic | 1 January 2016 |
| Slovenia | 1 January 2016 |
| South Africa | 1 January 2016 |
| Spain | 1 January 2016 |
| Sweden | 1 January 2016 |
| Switzerland | 1 January 2016 |
| Thailand | 1 January 2021 |
| Tunisia* | 1 January 2020 |
| Turkey | 1 January 2019 |
| Turks and Caicos Islands* | 1 January 2018 |
| Ukraine | 1 January 2024 |
| United Arab Emirates* | 1 January 2019 |
| United Kingdom | 1 January 2016 |
| United States | 1 January 2016 |
| Uruguay | 6 April 2017 |
