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Saint Kitts and Nevis: FATCA and CRS reporting deadline; AEOI compliance form

Recent tax developments under the FATCA and CRS regimes

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February 6, 2026

The Inland Revenue Department (IRD) on January 23, 2026, issued two Industry Advisory announcements concerning the FATCA and common reporting standard (CRS) regimes.

  • The CRS reporting deadline for the 2025 reportable period is May 31, 2026. The FATCA reporting deadline remains August 29, 2026. Read a February 2026 report prepared by the KPMG member firm in the Caribbean region
  • All reporting financial institutions with FATCA and CRS obligations are required to complete and submit the AEOI compliance form for the 2024 reporting period (January 1 – December 31, 2024) by February 28, 2026, via email to aeoi.skn@ird.gov.kn. Read a February 2026 report prepared by the KPMG member firm in the Caribbean region

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