South Korea has EOI relations with 129 countries through 103 treaties.
| Treaty Type | |
| Sum | 103 |
| DTC | 89 |
| FATCA | 1 |
| Multilateral | 3 |
| TIEA | 10 |
| Jurisdiction | Type | Treaty | Signed | Entered into force | Exchange of Information | |
|---|---|---|---|---|---|---|
| Albania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2013 | Dec. 1, 2013 | On Request | ||
| DTC | DTC AL KR | May 7, 2006 | Jan. 13, 2007 | Uncertain | ||
| Algeria | DTC | DTC DZ KR | Nov. 24, 2001 | Jan. 1, 2007 | Uncertain | |
| Andorra | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA AD KR | Oct. 23, 2014 | No | On Request | ||
| Anguilla | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| Antigua and Barbuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Argentina | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Jan. 1, 2013 | Jan. 1, 2013 | On Request | ||
| Aruba | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Australia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2012 | Dec. 1, 2012 | On Request | ||
| DTC | DTC AU KR | July 12, 1982 | Jan. 1, 1984 | Uncertain | ||
| Austria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2014 | Dec. 1, 2014 | On Request | ||
| DTC | DTC AT KR | Jan. 8, 1985 | Dec. 1, 1987 | Uncertain | ||
| Azerbaijan | Multilateral | MCON-Amend | Sept. 1, 2015 | Sept. 1, 2015 | On Request | |
| DTC | DTC AZ KR | May 19, 2008 | Nov. 25, 2008 | Uncertain | ||
| Multilateral | MCON-Orig | Oct. 1, 2004 | Oct. 1, 2004 | On Request | ||
| Bahamas | TIEA | TIEA BS KR | Aug. 4, 2011 | July 15, 2013 | On Request | |
| Bahrain | DTC | DTC BH KR | May 1, 2012 | April 26, 2013 | Uncertain | |
| Bangladesh | DTC | DTC BD KR | May 10, 1983 | Aug. 22, 1984 | Uncertain | |
| Barbados | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Belarus | DTC | DTC BY KR | May 20, 2002 | June 17, 2003 | Uncertain | |
| Belgium | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | April 1, 2015 | April 1, 2015 | On Request | ||
| Multilateral | MCON-Orig | Dec. 1, 2000 | Dec. 1, 2000 | On Request | ||
| DTC | DTC BE KR | Aug. 29, 1977 | Sept. 19, 1979 | Uncertain | ||
| Belize | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Bermuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA BM KR | Jan. 24, 2012 | Feb. 13, 2015 | On Request | ||
| Brazil | DTC | DTC BR KR | March 7, 1989 | Nov. 21, 1991 | Uncertain | |
| Brunei | DTC | DTC BN KR | Dec. 9, 2014 | No | Uncertain | |
| Bulgaria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | July 1, 2016 | July 1, 2016 | On Request | ||
| DTC | DTC BG KR | March 11, 1994 | June 22, 1995 | Uncertain | ||
| Cameroon | Multilateral | MCON-Amend | June 30, 2015 | June 30, 2015 | On Request | |
| Canada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Nov. 21, 2013 | Nov. 21, 2013 | On Request | ||
| DTC | DTC CA KR | Sept. 5, 2006 | Dec. 18, 2006 | Uncertain | ||
| Cayman Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Jan. 1, 2014 | Jan. 1, 2014 | On Request | ||
| Chile | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC CL KR | April 18, 2002 | July 25, 2003 | Uncertain | ||
| China | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Feb. 1, 2016 | Feb. 1, 2016 | On Request | ||
| DTC | DTC CN KR | March 28, 1994 | Sept. 27, 1994 | Uncertain | ||
| Colombia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| DTC | DTC CO KR | July 27, 2010 | July 3, 2014 | Uncertain | ||
| Multilateral | MCON-Amend | July 1, 2014 | July 1, 2014 | On Request | ||
| Congo (the Democratic Republic of the) | DTC | DTC CD KR | Nov. 29, 2004 | Feb. 9, 2006 | Uncertain | |
| Cook Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA CK KR | May 31, 2011 | March 5, 2012 | On Request | ||
| Costa Rica | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Aug. 1, 2013 | Aug. 1, 2013 | On Request | ||
| Croatia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | ||
| DTC | DTC HR KR | Nov. 13, 2002 | Sept. 15, 2006 | Uncertain | ||
| Curaçao | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Cyprus | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | April 1, 2015 | April 1, 2015 | On Request | ||
| Multilateral | MCON-Amend | April 1, 2015 | April 1, 2015 | On Request | ||
| Czech Republic | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Feb. 1, 2014 | Feb. 1, 2014 | On Request | ||
| DTC | DTC CZ KR | April 27, 1992 | March 3, 1995 | Uncertain | ||
| Denmark | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC DK KR | Nov. 11, 2007 | Jan. 8, 1979 | Uncertain | ||
| Ecuador | DTC | DTC EC KR | Oct. 8, 2012 | No | Uncertain | |
| Egypt | DTC | DTC EG KR | Dec. 9, 1992 | Feb. 5, 1994 | Uncertain | |
| Estonia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| DTC | DTC EE KR | Sept. 23, 2009 | May 25, 2010 | Uncertain | ||
| Faroe Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | Jan. 1, 2007 | Jan. 1, 2007 | On Request | ||
| Fiji | DTC | DTC FJ KR | Sept. 19, 1994 | Feb. 17, 1995 | Uncertain | |
| Finland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 21, 2010 | Dec. 21, 2010 | On Request | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC FI KR | Feb. 8, 1979 | Dec. 23, 1981 | Uncertain | ||
| France | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | April 1, 2012 | April 1, 2012 | On Request | ||
| Multilateral | MCON-Orig | Sept. 1, 2005 | Sept. 1, 2005 | On Request | ||
| DTC | DTC FR KR | June 19, 1979 | Feb. 1, 1981 | Uncertain | ||
| Gabon | DTC | DTC GA KR | Oct. 25, 2010 | Dec. 2, 2015 | Uncertain | |
| Georgia | Multilateral | MCON-Orig | June 1, 2011 | June 1, 2011 | On Request | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Germany | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | ||
| Multilateral | MCON-Orig | Aug. 28, 2015 | Aug. 28, 2015 | On Request | ||
| DTC | DTC DE KR | March 10, 2000 | Oct. 31, 2002 | Uncertain | ||
| Ghana | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Gibraltar | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Greece | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| DTC | DTC GR KR | March 20, 1995 | July 10, 1998 | Uncertain | ||
| Greenland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| Grenada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Guernsey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Aug. 1, 2014 | Aug. 1, 2014 | On Request | ||
| TIEA | TIEA GG KR | Sept. 23, 2015 | No | On Request | ||
| Hungary | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | March 1, 2015 | March 1, 2015 | On Request | ||
| Multilateral | MCON-Amend | March 1, 2015 | March 1, 2015 | On Request | ||
| DTC | DTC HU KR | March 29, 1989 | April 1, 1990 | Uncertain | ||
| Iceland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Feb. 1, 2012 | Feb. 1, 2012 | On Request | ||
| DTC | DTC IS KR | May 15, 2008 | Oct. 23, 2008 | Uncertain | ||
| Multilateral | MCON-Orig | Nov. 1, 1996 | Nov. 1, 1996 | On Request | ||
| India | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2012 | June 1, 2012 | On Request | ||
| DTC | DTC IN KR | July 19, 1985 | Aug. 1, 1986 | Uncertain | ||
| Indonesia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | May 1, 2015 | May 1, 2015 | On Request | ||
| DTC | DTC ID KR | Nov. 10, 1988 | May 3, 1989 | Uncertain | ||
| Iran | DTC | DTC IR KR | July 6, 2006 | Dec. 9, 2008 | Uncertain | |
| Ireland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| DTC | DTC IE KR | July 18, 1990 | Nov. 27, 1991 | Uncertain | ||
| Isle of Man | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| Israel | DTC | DTC IL KR | March 18, 1997 | Jan. 1, 1998 | Uncertain | |
| Italy | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | May 1, 2012 | May 1, 2012 | On Request | ||
| Multilateral | MCON-Orig | May 1, 2006 | May 1, 2006 | On Request | ||
| DTC | DTC IT KR | Jan. 10, 1989 | July 14, 1992 | Uncertain | ||
| Japan | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Orig | Oct. 1, 2013 | Oct. 1, 2013 | On Request | ||
| Multilateral | MCON-Amend | Oct. 1, 2013 | Oct. 1, 2013 | On Request | ||
| DTC | DTC JP KR | Oct. 8, 1998 | Nov. 22, 1999 | Uncertain | ||
| Jersey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | ||
| TIEA | TIEA JE KR | July 21, 2015 | No | On Request | ||
| Jordan | DTC | DTC JO KR | July 24, 2004 | March 28, 2005 | Uncertain | |
| Kazakhstan | Multilateral | MCON-Amend | Aug. 1, 2015 | Aug. 1, 2015 | On Request | |
| DTC | DTC KR KZ | Jan. 18, 1997 | April 9, 1999 | Uncertain | ||
| Kuwait | DTC | DTC KR KW | Dec. 5, 1998 | June 13, 2000 | Uncertain | |
| Kyrgyzstan | DTC | DTC KG KR | Dec. 11, 2012 | Nov. 22, 2013 | Uncertain | |
| Latvia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| DTC | DTC KR LV | June 15, 2008 | Dec. 7, 2009 | Uncertain | ||
| Liechtenstein | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Lithuania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | June 1, 2014 | June 1, 2014 | On Request | ||
| Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | ||
| DTC | DTC KR LT | April 20, 2006 | July 14, 2007 | Uncertain | ||
| Luxembourg | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| DTC | DTC KR LU | Nov. 7, 1984 | Dec. 26, 1986 | Uncertain | ||
| Malaysia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC KR MY | April 20, 1982 | Dec. 3, 1982 | Uncertain | ||
| Malta | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| DTC | DTC KR MT | March 25, 1997 | March 21, 1998 | Uncertain | ||
| Marshall Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA KR MH | May 31, 2011 | March 9, 2012 | On Request | ||
| Mauritius | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | ||
| Mexico | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Sept. 1, 2012 | Sept. 1, 2012 | On Request | ||
| Multilateral | MCON-Amend | Sept. 1, 2012 | Sept. 1, 2012 | On Request | ||
| DTC | DTC KR MX | Oct. 6, 1994 | Feb. 13, 1995 | Uncertain | ||
| Moldova | Multilateral | MCON-Orig | March 1, 2012 | March 1, 2012 | On Request | |
| Multilateral | MCON-Amend | March 1, 2012 | March 1, 2012 | On Request | ||
| Monaco | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Mongolia | DTC | DTC KR MN | April 17, 1992 | June 6, 1993 | Uncertain | |
| Montserrat | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2013 | Oct. 1, 2013 | On Request | ||
| Morocco | DTC | DTC KR MA | Jan. 27, 1999 | July 1, 2000 | Uncertain | |
| Myanmar | DTC | DTC KR MM | Feb. 22, 2002 | Aug. 4, 2003 | Uncertain | |
| Nepal | DTC | DTC KR NP | Oct. 5, 2001 | May 29, 2003 | Uncertain | |
| Netherlands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | ||
| Multilateral | MCON-Orig | Feb. 1, 1997 | Feb. 1, 1997 | On Request | ||
| DTC | DTC KR NL | Oct. 25, 1978 | April 17, 1981 | Uncertain | ||
| New Zealand | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| DTC | DTC KR NZ | Oct. 6, 1981 | April 22, 1983 | Uncertain | ||
| Nigeria | Multilateral | MCON-Amend | Sept. 1, 2015 | Sept. 1, 2015 | On Request | |
| DTC | DTC KR NG | Nov. 6, 2006 | May 21, 2014 | Uncertain | ||
| Niue | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Norway | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC KR NO | Oct. 5, 1982 | March 1, 1984 | Uncertain | ||
| Oman | DTC | DTC KR OM | Sept. 23, 2005 | Feb. 13, 2006 | Uncertain | |
| Pakistan | DTC | DTC KR PK | April 13, 1987 | Oct. 20, 1987 | Uncertain | |
| Palestine, State of | DTC | DTC KR PS | Dec. 16, 2000 | Aug. 20, 2003 | Uncertain | |
| Panama | DTC | DTC KR PA | Oct. 20, 2010 | April 1, 2012 | Uncertain | |
| Papua New Guinea | DTC | DTC KR PG | Nov. 23, 1996 | March 21, 1998 | Uncertain | |
| Peru | DTC | DTC KR PE | May 10, 2012 | March 3, 2014 | Uncertain | |
| Philippines | DTC | DTC KR PH | Feb. 21, 1984 | Nov. 9, 1985 | Uncertain | |
| Poland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2011 | Oct. 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | Oct. 1, 1997 | Oct. 1, 1997 | On Request | ||
| DTC | DTC KR PL | June 21, 1991 | Feb. 21, 1992 | Uncertain | ||
| Portugal | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 11, 2015 | March 11, 2015 | On Request | ||
| DTC | DTC KR PT | Jan. 26, 1996 | Dec. 21, 1997 | Uncertain | ||
| Qatar | DTC | DTC KR QA | March 27, 2007 | April 15, 2008 | Uncertain | |
| Romania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Orig | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | ||
| DTC | DTC KR RO | Oct. 11, 1993 | Feb. 9, 2006 | Uncertain | ||
| Russia | Multilateral | MCON-Amend | July 1, 2015 | July 1, 2015 | On Request | |
| DTC | DTC KR RU | Nov. 19, 1992 | Jan. 1, 1996 | Uncertain | ||
| Saint Lucia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Saint Vincent and the Grenadines | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Samoa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA KR WS | May 15, 2015 | No | On Request | ||
| San Marino | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | ||
| Saudi Arabia | Multilateral | MCON-Amend | April 1, 2016 | April 1, 2016 | On Request | |
| DTC | DTC KR SA | March 24, 2007 | Dec. 1, 2008 | Uncertain | ||
| Seychelles | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2015 | Oct. 1, 2015 | On Request | ||
| Singapore | Multilateral | MCON-Amend | May 1, 2016 | May 1, 2016 | On Request | |
| DTC | DTC KR SG | Nov. 6, 1979 | Feb. 13, 1981 | Uncertain | ||
| Sint Maarten (Dutch part) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Slovakia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| DTC | DTC KR SK | Aug. 27, 2001 | July 8, 2003 | Uncertain | ||
| Slovenia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | May 1, 2011 | May 1, 2011 | On Request | ||
| DTC | DTC KR SI | April 25, 2005 | March 2, 2006 | Uncertain | ||
| South Africa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| DTC | DTC KR ZA | July 7, 1995 | Jan. 7, 1996 | Uncertain | ||
| Spain | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Jan. 1, 2013 | Jan. 1, 2013 | On Request | ||
| Multilateral | MCON-Orig | Dec. 1, 2010 | Dec. 1, 2010 | On Request | ||
| DTC | DTC ES KR | Jan. 17, 1994 | Nov. 21, 1994 | Uncertain | ||
| Sri Lanka | DTC | DTC KR LK | May 28, 1984 | June 20, 1986 | Uncertain | |
| Sudan | DTC | DTC KR SD | April 9, 2004 | No | Uncertain | |
| Sweden | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Sept. 1, 2011 | Sept. 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC KR SE | May 27, 1981 | Sept. 9, 1982 | Uncertain | ||
| Switzerland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| DTC | DTC CH KR | Feb. 12, 1980 | April 22, 1981 | Uncertain | ||
| Thailand | DTC | DTC KR TH | Nov. 16, 2006 | June 29, 2007 | Uncertain | |
| Tunisia | Multilateral | MCON-Amend | Feb. 1, 2014 | Feb. 1, 2014 | On Request | |
| DTC | DTC KR TN | Sept. 27, 1988 | Nov. 25, 1989 | Uncertain | ||
| Turkey | DTC | DTC KR TR | Dec. 24, 1983 | March 27, 1986 | Uncertain | |
| Turks and Caicos Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Dec. 1, 2013 | Dec. 1, 2013 | On Request | ||
| Ukraine | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Multilateral | MCON-Orig | July 1, 2009 | July 1, 2009 | On Request | ||
| DTC | DTC KR UA | Sept. 29, 1999 | March 19, 2002 | Uncertain | ||
| United Arab Emirates | DTC | DTC AE KR | Sept. 22, 2003 | May 4, 2004 | Uncertain | |
| United Kingdom | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | Oct. 1, 2011 | Oct. 1, 2011 | On Request | ||
| Multilateral | MCON-Orig | May 1, 2008 | May 1, 2008 | On Request | ||
| DTC | DTC GB KR | Oct. 25, 1996 | Dec. 29, 1996 | Uncertain | ||
| United States of America | FATCA | FATCA US KR | June 30, 2014 | Automatic | ||
| Multilateral | MCON-Orig | April 1, 1995 | April 1, 1995 | On Request | ||
| DTC | DTC KR US | June 4, 1976 | Oct. 20, 1979 | Uncertain | ||
| Uruguay | DTC | DTC KR UY | Nov. 29, 2011 | Jan. 22, 2013 | Uncertain | |
| Uzbekistan | DTC | DTC KR UZ | Feb. 11, 1998 | Dec. 25, 1998 | Uncertain | |
| Vanuatu | TIEA | TIEA KR VU | March 14, 2012 | No | On Request | |
| Venezuela | DTC | DTC KR VE | June 28, 2006 | Jan. 15, 2007 | Uncertain | |
| Vietnam | DTC | DTC KR VN | May 20, 1994 | Sept. 9, 1994 | Uncertain | |
| Virgin Islands (British) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | ||
| TIEA | TIEA KR VG | Dec. 5, 2014 | No | On Request |
| Jurisdiction | Secrecy score | |
|---|---|---|
| Liberia | 83 | |
| Lebanon | 79 | |
| Nauru | 79 | |
| Saint Kitts and Nevis | 78 | |
| Dominica | 76 | |
| Guatemala | 76 | |
| Maldives | 76 | |
| Paraguay | 75 | |
| Gambia | 73 | |
| Tanzania | 73 | |
| Bolivia | 72 | |
| Hong Kong | 72 | |
| Botswana | 71 | |
| Macao | 70 | |
| Taiwan | 67 | |
| Macedonia | 66 | |
| Dominican Republic | 65 | |
| Montenegro | 60 | |
| Afghanistan | 0 | |
| Angola | 0 | |
| Armenia | 0 | |
| Benin | 0 | |
| Bhutan | 0 | |
| Bonaire, Sint Eustatius and Saba | 0 | |
| Bosnia and Herzegovina | 0 | |
| Burkina Faso | 0 | |
| Burundi | 0 | |
| Cabo Verde | 0 | |
| Cambodia | 0 | |
| Central African Republic | 0 | |
| Chad | 0 | |
| Comoros | 0 | |
| Congo | 0 | |
| Cuba | 0 | |
| Côte d'Ivoire | 0 | |
| Djibouti | 0 | |
| El Salvador | 0 | |
| Equatorial Guinea | 0 | |
| Ethiopia | 0 | |
| Falkland Islands [Malvinas] | 0 | |
| Guinea | 0 | |
| Guinea-Bissau | 0 | |
| Guyana | 0 | |
| Haiti | 0 | |
| Holy See | 0 | |
| Honduras | 0 | |
| Iraq | 0 | |
| Jamaica | 0 | |
| Kenya | 0 | |
| Kiribati | 0 | |
| Lesotho | 0 | |
| Libya | 0 | |
| Madagascar | 0 | |
| Malawi | 0 | |
| Mali | 0 | |
| Mauritania | 0 | |
| Mozambique | 0 | |
| Namibia | 0 | |
| Nicaragua | 0 | |
| Niger | 0 | |
| Rwanda | 0 | |
| Réunion | 0 | |
| Sao Tome and Principe | 0 | |
| Senegal | 0 | |
| Serbia | 0 | |
| Sierra Leone | 0 | |
| Solomon Islands | 0 | |
| Suriname | 0 | |
| Swaziland | 0 | |
| Syria | 0 | |
| Tajikistan | 0 | |
| Timor-Leste | 0 | |
| Togo | 0 | |
| Trinidad and Tobago | 0 | |
| Turkmenistan | 0 | |
| Tuvalu | 0 | |
| Uganda | 0 | |
| Yemen | 0 | |
| Zambia | 0 | |
| Zimbabwe | 0 |