Foreign Account Tax Compliance Act (FATCA)

Foreign Account Tax Compliance Act (FATCA) is an international standard to gather and exchange financial account information related primarily to US taxpayers.


Foreign Account Tax Compliance Act (FATCA) is a regulatory requirement for tax authorities to obtain financial account information of US Persons. FATCA came into effect in Singapore from 9 December 2014.

Under FATCA, financial institutions in Singapore are to carry out reviewing procedures and disclose financial account information of account holders who are US Persons to the Inland Revenue Authority of Singapore (IRAS).

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  • Customers may refer to the IRS or the FATCA Fact Sheet issued by the Association of Banks in Singapore (ABS) for more information on FATCA.

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