Foreign Account Tax Compliance Act (FATCA)  was enacted in 2010 by Congress and the law was signed by Obama. FATCA was passed to identify assets of persons with US connections and prevent tax evasion. The law identifies U.S. citizens, U.S. corporations and U.S. tax residents.

FATCA requires foreign financial institutions (FFIs) and banks to report to the IRS information about financial accounts held by U.S. taxpayers, or  foreign entities held by U.S. taxpayers hold a substantial ownership interest.

There are currently 114 countries that have existing FATCA model-1 and model-2 agreements, some are pending according to the US Treasury department. FATCA has been criticized by accidental americans who are not aware of their US citizenship. The number of americans renouncing US citizenship has soared since implementation of FATCA in 2010.

So how many countries have non-FATCA agreement with US?

There are some 94 countries that currently have no FATCA agreements with the US.

Afghanistan
Albania
Andorra
Bangladesh
Belize
Benin
Bhutan
Bolivia
Bosnia and Herzegovina
Botswana
Brunei Darussalam
Burkina Faso
Burundi
Cameroon
Central African Republic
Chad
Comoros
Congo
Congo, Democratic Republic
Côte D’Ivoire
Cuba
Djibouti
Ecuador
Egypt
El Salvador
Equatorial Guinea
Eritrea
Ethiopia
Fiji
Gabon
Gambia
Ghana
Guatemala
Guinea
Guinea Bissau
Iran
Jordan
Kenya
Kirbati
Laos
Lebanon
Lesotho
Liberia
Libya
Madagascar
Malawi
Maldives
Mali
Marshall Islands
Mauritania
Micronesia
Monaco
Mongolia
Morocco
Mozambique
Myanmar
Namibia
Nauru
Nepal
Niger
Nigeria
North Korea
North Macedonia
Oman
Pakistan
Palau
Papua New Guinea
Russia
Rwanda
Samoa
São Tomé and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
South Sudan
Sri Lanka
Sudan
Suriname
Swaziland
Syria
Tajikistan
Tanzania
Timor-Leste
Togo
Tonga
Tuvalu
Uganda
Uruguay
Vanuatu
Venezuela
Yemen
Zambia
Zimbabwe

It is important to note that absence of FATCA in these countries does not mean that financial institutions in these jurisdictions, do not report to IRS. Some foreign financial institutions operating in these countries do report. The IRS  maintains a list of FFI who report under FATCA even in non-FATCA countries and is updated regularly

Note: This list is not updated regularly.  Please check with the IRS department for institutions complying with FATCA.