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Practical Manual for Companies 2023.

ISO country and territory code

ISO code Countries and Territories
AF Afghanistan
TO THE Albania
OF Germany (including Heligoland)
AD Andorra
AO Angola (including Cabinda)
AI Eel
AQ Antarctica
AG Old and bearded
SA Saudi Arabia
DZ Algeria
AR Argentina
A.M Armenia
AW Aruba
AU Australia
AT Austria
AZ Azerbaijan
BS Bahamas
BH Bahrain
BD Bangladesh
BB Barbados
BE Belgium
BZ Belize
BJ Benin
BM Bermuda
BY Belarus (Belarus)
BO Bolivia
BA Bosnia Herzegovina
BW Botswana
BV Bouvet Island
BR Brazil
BN Brunei (Brunei Darussalam)
BG Bulgaria
BF Burkina Faso (Upper Volta)
BI Burundi
BT Bhutan
CV Cape Verde, Republic of
KY Cayman Islands
KH Cambodia
CM   Cameroon
AC Canada
CF Central African Republic
DC Cocos, Keeling Island
CO Colombia
KM Comoros (Grande Comore, Anjouan and Mohéli)
CG Congo
CD Congo, Democratic Republic of (Zaire)
CK Cook Islands
KP North Korea (Democratic People's Republic of Korea)
KR South Korea (Republic of Korea)
CI Ivory Coast
CR Costa Rica
HR Croatia
CU Cuba
TD Chad
CZ Czech Republic
CL Chile
CN China
CY Cyprus
CW Curaçao (formerly in the Netherlands Antilles)
DK Denmark
DM Dominica
DO Dominican Republic
EC Ecuador (including the Galapagos Islands)
EG Egypt
AE United Arab Emirates (Abu Dhabi, Dubai, Sharya, Ayman, Umm al-Qaiwain, Ras al-Khaimah and Fujairah)
ER Eritrea
SK Slovakia
YEAH Slovenia
ES Spain
US United States of America
EE Estonia
ET Ethiopia
FO Faroe Islands
PH Philippines
FI Finland (including the Aland Islands)
FJ Fiji
FR France (including French overseas departments: Reunion, Guadeloupe, Martinique and French Guiana)
GA Gabon
GM Gambia
GE Georgia
GS South Georgia and the South Sandwich Islands
GH Ghana
GI Gibraltar
GD Grenada (including the Southern Grenadines)
GR Greece
GL Greenland
GU Guam
GT Guatemala
GG Guernsey (Channel Island)
GN Guinea
GQ Equatorial Guinea
GW Guinea-Bissau
GY Guyana
HT Haiti
HM Heard and McDonald Islands
HN Honduras (including Swan Islands)
HK Hong Kong
HU Hungary
IN India
ID Indonesia
GO Iran
IQ Iraq
IE Ireland
IM Isle of Man
IS: Iceland
IL Israel
ITEM Italy (including Livigno)
JM Jamaica
JP Japan
JE Jersey (Channel Island)
JO Jordan
KZ Kazakhstan
KE Kenya
KG Kyrgyzstan
KI Kiribati
KW Kuwait
THE Laos (Lao)
LS Lesotho
LV Letonia
LB Lebanon
LR Liberia
LY Libya
LI Liechtenstein
LT Lithuania
LU Luxembourg
XG Luxembourg (in respect of income received by companies referred to in paragraph 1 of the Protocol annexed to the Double Taxation Convention, 3 June 1986)
MO Macau
MK Macedonia (Former Yugoslav Republic)
MG Madagascar
MY Malaysia (Peninsular Malaysia and East Malaysia: Sarawak, Sabah and Labuan)
MW Malawi
MV Maldives
ML Mali
MT Malta (including Gozo and Comino)
FK Malvinas, Islands (Falklands)
MP Northern Mariana Islands
MA Morocco
MH Marshall Islands
MU Mauritius (Mauritius Island, Rodrigues Island, Agalega and Cargados Islands, Carajos Shoals (Saint Brandon Islands))
MR Mauritania
YT Mayotte (Grand Land and Pamandzi)
UM Minor Outlying Islands (Baker, Howland, Jarvis, Johnson, Kingman Reef, Midway, Navassa, Palmyra and Wake)
MX Mexico
FM Micronesia, Federation of States of (Yap, Kosrae, Truk, Pohnpei)
MD Moldova
MC Monaco
MN Mongolia
I Montenegro
MS Montserrat
MZ Mozambique
MM Myanmar (formerly Burma)
NA Namibia
NR Nauru
CX Christmas Island
NP Nepal
NEITHER Nicaragua (including the Corn Islands)
NE Niger
NG Nigeria
WILDEBEEST Niue, Island
NF Norfolk Island
NO Norway (including Jan Mayen Island and the Svalbard archipelago)
NC New Caledonia (Including the Loyalty Islands: Maré, Lifou and Ouvéa)
NZ New Zealand
IO Indian Ocean, British territory of the (Chagos Archipelago)
OM Oman
NL Netherlands (European part)
BQ Netherlands (Caribbean part: Bonaire, Saint Eustatius and Saba; (formerly in the Netherlands Antilles)
PK Pakistan
PW Palau
PA Panama (including the former Canal Zone)
PG Papua New Guinea (Eastern part of New Guinea; Bismarck Archipelago (including: New Britain, New Ireland, Lavongai and the Admiralty Islands); Northern Solomon Islands (Bougainville and Buka); Trobriand Islands, Woodlark Islands, Entrecasteaux Islands and the Lousiade Archipelago)
PY Paraguay
PE Peru
PN Pitcairn (including Henderson, Ducie and Oeno Islands)
PF French Polynesia (Marquesas Islands, Society Island (including Tahiti), Gambier Islands, Tuamotu Islands and Austral Islands including Clipperton Island)
PL Poland
PT Portugal (including the Azores and Madeira archipelagos)
PR Puerto Rico
QA Qatar
GB United Kingdom (Great Britain and Northern Ireland)
RW Rwanda
RO Romania
UK Russian Federation
SB Solomon Islands
SV Salvador, The
WS Samoa (Western Samoa)
ACE American Samoa
KN Saint Kitts and Nevis
YE San Marino
SX Saint Martin (southern part; (formerly in the Netherlands Antilles)
P.M Saint Pierre and Miquelon
VC St. Vincent and the Grenadines
SH Saint Helena (including Ascension Island and the Tristan da Cunha Archipelago)
LC St. Lucia
ST Sao Tome and Principe
SN Senegal
RS Serbia
SC Seychelles [Mahé Islands, Praslin Island, La Digue, Frigate and Silhouette Islands, Admirals Islands (including Desroches, Alphonse, Plate and Coëtivy); Farquhar Islands (including Providence); Aldabra Islands and Cosmoledo Islands]
SL Sierra Leone
SG Singapore
SY Syria (Arab Republic)
SW Somalia
LK Sri Lanka
SZ Swaziland
ZA South Africa
SD Sudan
H.H South Sudan
HE Sweden
CH Switzerland (including the German territory of Büsingen and the Italian municipality of Campione in Italy)
MR Surinam
TH       Thailand
TW Taiwan
TZ Tanzania (United Republic of) (Tanganyika and the islands of Zanzibar and Pemba)
TJ Tajikistan
PS Occupied Palestinian Territory (West Bank and Gaza Strip)
TF French Southern Lands (New Amsterdam Island, Saint Paul Island, Crozet and Kerguelen Islands)
GR East Timor
TG Togo
TK Tokelau Islands
TO Tonga
TT Trinidad and Tobago
TN Tunisia
TC Turks and Caicos Islands
TM Turkmenistan
TR Turkey
TV Tuvalu
UA Ukraine
UG Uganda
UY Uruguay
UZ Uzbekistan
VU Vanuatu
GOES Vatican City (Holy See)
GO Venezuela
VN Vietnam
VG British Virgin Islands
VI US Virgin Islands
WF Wallis and Futuna Islands (including Alofi Island)
YE Yemen (North Yemen and South Yemen)
DJ Djibouti
ZM Zambia
ZW Zimbabwe
WHAT Other unrelated countries or territories
XB European Central Bank
XU Institutions of the European Union
XN International bodies other than the Institutions of the European Union and the European Central Bank