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FBAR exchange rates and converter
The FBAR converts each account's maximum value at the Treasury Reporting Rate of Exchange for December 31 of the year. Pick a currency and a year to convert a balance, or read the tables below: 2019-2025, straight from the Treasury's Fiscal Data API.
Result
- Treasury rate, Dec 31, 2025
- 0.851 per US$1
- 12,000.00 / 0.851
- $14,101.06
- FBAR item 15 (rounded up)
- $14,102
Rates: Treasury Reporting Rates of Exchange, read from the Fiscal Data API on 2026-09-30.
December 31 rates, main currencies
| Currency | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| EUR (Euro Zone-Euro) | 0.851 | 0.961 | 0.905 | 0.936 | 0.882 | 0.815 | 0.89 |
| GBP (United Kingdom-Pound) | 0.743 | 0.797 | 0.786 | 0.83 | 0.74 | 0.732 | 0.758 |
| CAD (Canada-Dollar) | 1.369 | 1.438 | 1.326 | 1.354 | 1.277 | 1.275 | 1.3 |
| AUD (Australia-Dollar) | 1.495 | 1.612 | 1.472 | 1.471 | 1.375 | 1.294 | 1.425 |
| CHF (Switzerland-Franc) | 0.792 | 0.905 | 0.838 | 0.923 | 0.914 | 0.881 | 0.966 |
| JPY (Japan-Yen) | 156.61 | 156.85 | 141.47 | 131.83 | 115.04 | 103.08 | 108.53 |
| MXN (Mexico-Peso) | 17.956 | 20.704 | 16.949 | 19.546 | 20.531 | 19.913 | 22.491 |
| INR (India-Rupee) | 89.854 | 85.577 | 83.162 | 82.599 | 74.343 | 73.034 | 71 |
| ILS (Israel-Shekel) | 3.191 | 3.647 | 3.619 | 3.518 | 3.099 | 3.213 | 3.454 |
| SGD (Singapore-Dollar) | 1.285 | 1.363 | 1.32 | 1.34 | 1.352 | 1.322 | 1.345 |
| HKD (Hong Kong-Dollar) | 7.784 | 7.766 | 7.811 | 7.797 | 7.799 | 7.753 | 7.786 |
| NZD (New Zealand-Dollar) | 1.733 | 1.781 | 1.585 | 1.575 | 1.46 | 1.383 | 1.65 |
| SEK (Sweden-Krona) | 9.197 | 11.006 | 10.031 | 10.386 | 9.025 | 8.172 | 9.301 |
| NOK (Norway-Krone) | 10.072 | 11.322 | 10.166 | 9.831 | 8.778 | 8.53 | 10.243 |
| DKK (Denmark-Krone) | 6.355 | 7.17 | 6.744 | 6.959 | 6.556 | 6.065 | 6.652 |
| PLN (Poland-Zloty) | 3.59 | 4.108 | 3.924 | 4.38 | 4.053 | 3.713 | 3.789 |
| CZK (Czech Republic-Koruna) | 20.101 | 23.538 | 21.731 | 22.102 | 21.417 | 20.754 | 22.165 |
| BRL (Brazil-Real) | 5.477 | 6.184 | 4.852 | 5.286 | 5.668 | 5.194 | 4.475 |
| ZAR (South Africa-Rand) | 16.546 | 18.85 | 18.427 | 16.948 | 15.882 | 14.673 | 15.574 |
| KRW (Korea-Won) | 1443.75 | 1473.27 | 1299.22 | 1252.61 | 1188.92 | 1087.66 | 1153.7 |
| CNY (China-Renminbi) | 6.998 | 7.299 | 7.104 | 6.897 | 6.373 | 6.54 | 6.961 |
| PHP (Philippines-Peso) | 58.911 | 58.025 | 55.451 | 55.606 | 51.03 | 48.173 | 50.64 |
| THB (Thailand-Baht) | 31.66 | 34.33 | 34.33 | 34.52 | 33.4 | 29.92 | 29.77 |
| AED (United Arab Emirates-Dirham) | 3.672 | 3.673 | 3.673 | 3.673 | 3.673 | 3.673 | 3.673 |
Every currency, December 31, 2025
| Country-currency | Per US$1 |
|---|---|
| Afghanistan-Afghani | 65.96 |
| Albania-Lek | 81.85 |
| Algeria-Dinar | 128.921 |
| Angola-Kwanza | 912.286 |
| Antigua & Barbuda-East Caribbean Dollar | 2.7 |
| ARS · Argentina-Peso | 1480 |
| Armenia-Dram | 380 |
| AUD · Australia-Dollar | 1.495 |
| Austria-Euro | none |
| Azerbaijan-Manat | 1.7 |
| Bahamas-Dollar | 1 |
| Bahrain-Dinar | 0.377 |
| Bangladesh-Taka | 123 |
| Barbados-Dollar | 2.02 |
| Belarus-New Ruble | none |
| Belgium-Euro | none |
| Belize-Dollar | 2 |
| Benin-Cfa Franc | 553.75 |
| Bermuda-Dollar | 1 |
| Bolivia-Boliviano | 6.85 |
| Bosnia-Marka | 1.664 |
| Botswana-Pula | 12.136 |
| BRL · Brazil-Real | 5.477 |
| Brunei-Dollar | 1.285 |
| BGN · Bulgaria-Lev New | 1.664 |
| Burkina Faso-Cfa Franc | 553.75 |
| Burma-Kyat | none |
| Burundi-Franc | 3000 |
| Cambodia-Riel | 4001 |
| Cameroon-Cfa Franc | 556.44 |
| CAD · Canada-Dollar | 1.369 |
| Cape Verde-Escudo | 93.81 |
| Cayman Islands-Dollar | 0.82 |
| Central African Republic-Cfa Franc | 556.44 |
| Chad-Cfa Franc | 556.44 |
| CLP · Chile-Peso | 900.35 |
| CNY · China-Renminbi | 6.998 |
| COP · Colombia-Peso | 3773.62 |
| Comoros-Franc | 418.24 |
| Congo-Cfa Franc | 556.44 |
| Costa Rica-Colon | 493.36 |
| Cote D'Ivoire-Cfa Franc | 553.75 |
| Croatia-Euro | none |
| Croatia-Kuna | none |
| Cross Border-Euro | none |
| Cuba-Chavito | 1 |
| Cuba-Peso | 24 |
| Curacao-Caribbean Guilder | 1.78 |
| Cyprus-Euro | 0.851 |
| CZK · Czech Republic-Koruna | 20.101 |
| Democratic Republic Of Congo-Congolese Franc | 2215 |
| Democratic Republic Of Congo-Franc | none |
| DKK · Denmark-Krone | 6.355 |
| Djibouti-Franc | 177 |
| Dominican Republic-Peso | 62.76 |
| Ecuador-Dolares | 1 |
| EGP · Egypt-Pound | 47.6 |
| El Salvador-Dollar | 1 |
| Equatorial Guinea-Cfa Franc | 556.44 |
| Eritrea-Nakfa | 15 |
| Eritrea-Nakfa Salary Payment | none |
| Estonia-Euro | none |
| Eswatini-Lilangeni | 16.546 |
| Ethiopia-Birr | 154.664 |
| EUR · Euro Zone-Euro | 0.851 |
| Fiji-Dollar | 2.23 |
| Finland-Euro | none |
| France-Euro | none |
| Gabon-Cfa Franc | 556.44 |
| Gambia-Dalasi | 72 |
| Georgia-Lari | 2.665 |
| Germany-Euro | none |
| Ghana-Cedi | 10.4 |
| Greece-Euro | none |
| Grenada-East Caribbean Dollar | 2.7 |
| Guatemala-Quetzal | 7.66 |
| Guinea Bissau-Cfa Franc | 553.75 |
| Guinea-Franc | 8717 |
| Guyana-Dollar | 215 |
| Haiti-Gourde | 130.55 |
| Honduras-Lempira | 26.326 |
| HKD · Hong Kong-Dollar | 7.784 |
| HUF · Hungary-Forint | 327.22 |
| ISK · Iceland-Krona | 125.11 |
| INR · India-Rupee | 89.854 |
| IDR · Indonesia-Rupiah | 16649.99 |
| Iran-Rial | 42000 |
| Iraq-Dinar | 1309.5 |
| Ireland-Euro | none |
| ILS · Israel-Shekel | 3.191 |
| Italy-Euro | none |
| Jamaica-Dollar | 159 |
| JPY · Japan-Yen | 156.61 |
| Jerusalem-Shekel | none |
| Jordan-Dinar | 0.708 |
| Kazakhstan-Tenge | 506.28 |
| KES · Kenya-Shilling | 128.9 |
| KRW · Korea-Won | 1443.75 |
| Kosovo-Euro | none |
| Kuwait-Dinar | 0.308 |
| Kyrgyzstan-Som | 87.412 |
| Laos-Kip | 21503 |
| Latvia-Euro | none |
| Lebanon-Pound | 89500 |
| Lesotho-Maloti | 16.546 |
| Liberia-Dollar | 177 |
| Libya-Dinar | 5.402 |
| Lithuania-Euro | none |
| Luxembourg-Euro | none |
| Madagascar-Ariary | 4470 |
| Malawi-Kwacha | 1751 |
| MYR · Malaysia-Ringgit | 4.056 |
| Maldives-Rufiyaa | 15.42 |
| Mali-Cfa Franc | 553.75 |
| Malta-Euro | none |
| Marshall Islands-U.S. Dollar | 1 |
| Mauritania-Ouguiya | 39.799 |
| Mauritius-Rupee | 46.1 |
| MXN · Mexico-Peso | 17.956 |
| Micronesia-U.S. Dollar | 1 |
| Moldova-Leu | 16.69 |
| Mongolia-Tugrik | 3557 |
| Montenegro-Euro | none |
| Morocco-Dirham | 9.101 |
| Mozambique-Metical | 63.27 |
| Myanmar-Kyat | 3658 |
| Namibia-Dollar | 16.546 |
| Nepal-Rupee | 143.79 |
| Netherlands Antilles-Guilder | none |
| Netherlands-Euro | none |
| NZD · New Zealand-Dollar | 1.733 |
| Nicaragua-Cordoba | 36.6 |
| Niger-Cfa Franc | 553.75 |
| NGN · Nigeria-Naira | 1450 |
| NOK · Norway-Krone | 10.072 |
| Oman-Rial | 0.385 |
| PKR · Pakistan-Rupee | 279.8 |
| Palau-Dollar | 1 |
| Panama-Balboa | none |
| Panama-Dolares | 1 |
| Papua New Guinea-Kina | 4.124 |
| Paraguay-Guarani | 6554.61 |
| PEN · Peru-Sol | 3.362 |
| PHP · Philippines-Peso | 58.911 |
| PLN · Poland-Zloty | 3.59 |
| Portugal-Euro | none |
| QAR · Qatar-Riyal | 3.64 |
| Republic Of North Macedonia-Denar | 52.16 |
| Republic Of Palau-Dollar | none |
| RON · Romania-New Leu | 4.334 |
| Russia-Ruble | 81.996 |
| Rwanda-Franc | 1450 |
| Sao Tome & Principe-New Dobras | 20.842 |
| SAR · Saudi Arabia-Riyal | 3.75 |
| Senegal-Cfa Franc | 553.75 |
| Serbia-Dinar | 99.71 |
| Seychelles-Rupee | 13.813 |
| Sierra Leone-Leone | 23.7 |
| Sierra Leone-Old Leone | none |
| SGD · Singapore-Dollar | 1.285 |
| Slovakia-Euro | none |
| Slovenia-Euro | none |
| Solomon Islands-Dollar | 7.905 |
| Somali-Shilling | 567 |
| ZAR · South Africa-Rand | 16.546 |
| South Sudan-Sudanese Pound | 4600 |
| Spain-Euro | none |
| Sri Lanka-Rupee | 309.4 |
| St. Lucia-East Caribbean Dollar | 2.7 |
| Sudan-Pound | 2400 |
| Suriname-Dollar | 37.807 |
| Swaziland-Lilangeni | none |
| SEK · Sweden-Krona | 9.197 |
| CHF · Switzerland-Franc | 0.792 |
| Syria-Pound | 11000 |
| TWD · Taiwan-Dollar | 31.324 |
| Tajikistan-Somoni | 9.2 |
| Tanzania-Shilling | 2440 |
| THB · Thailand-Baht | 31.66 |
| Timor-Leste-Dili | 1 |
| Togo-Cfa Franc | 553.75 |
| Tonga-Pa'Anga | 2.354 |
| Trinidad & Tobago-Dollar | 6.768 |
| Tunisia-Dinar | 2.867 |
| TRY · Turkey-New Lira | 42.951 |
| Turkmenistan-New Manat | 3.491 |
| Uganda-Shilling | 3615 |
| UAH · Ukraine-Hryvnia | 42.195 |
| AED · United Arab Emirates-Dirham | 3.672 |
| GBP · United Kingdom-Pound | 0.743 |
| Uruguay-Peso | 39.14 |
| Uzbekistan-Som | 11999.41 |
| Vanuatu-Vatu | 119.13 |
| Venezuela-Bolivar Soberano | 300.618 |
| Venezuela-Fuerte | 248832 |
| VND · Vietnam-Dong | 26295 |
| Western Samoa-Tala | 2.708 |
| Yemen-Rial | 528 |
| Zambia-New Kwacha | 22 |
| Zimbabwe-Gold | 25.071 |
| Zimbabwe-Rtgs | none |
How it works
Convert the maximum account value of each account into US dollars at the Treasury's rate for the last day of the calendar year. The Treasury rate is foreign currency units per US dollar, so the dollar value is the balance divided by the rate. Record all amounts as U.S. Dollar amounts rounded up to the next whole dollar. The amount $15,265.25 would be recorded as $15,266.
Example: 12,000 EUR at the December 31, 2025 rate of 0.851 is 12,000 / 0.851 = $14101.06, reported as $14102.
If no Treasury rate is available, use another verifiable exchange rate and provide the source of that rate. The Treasury published no December 31, 2025 rate for 34 of the names it lists in other years.
A December 31 record can carry an amended rate effective in January; that rate did not apply on December 31, so it is left out and the rate in force on December 31 is used.
Sources
- Exchange rates: U.S. Treasury, Bureau of the Fiscal Service: Treasury Reporting Rates of Exchange, as of December 31, 2019-2025, from the Fiscal Data API — https://api.fiscaldata.treasury.gov/services/api/fiscal_service/v1/accounting/od/rates_of_exchange?fields=record_date,country,currency,country_currency_desc,exchange_rate,effective_date&filter=record_date:in:%282019-12-31,2020-12-31,2021-12-31,2022-12-31,2023-12-31,2024-12-31,2025-12-31%29&sort=record_date,country_currency_desc&page%5Bsize%5D=10000 (dataset page https://fiscaldata.treasury.gov/datasets/treasury-reporting-rates-exchange/treasury-reporting-rates-of-exchange), read on 2026-09-30
- Filing threshold: FinCEN, Report Foreign Bank and Financial Accounts: "must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year" — https://www.fincen.gov/report-foreign-bank-and-financial-accounts, read on 2026-09-30
- Maximum account value: FinCEN, Reporting Maximum Account Value, Step 1 — https://www.fincen.gov/reporting-maximum-account-value, read on 2026-09-30
- Currency conversion: FinCEN, Reporting Maximum Account Value, Step 2 — https://www.fincen.gov/reporting-maximum-account-value, read on 2026-09-30
- Currency without a Treasury rate: FinCEN, Reporting Maximum Account Value, Step 2 — https://www.fincen.gov/reporting-maximum-account-value, read on 2026-09-30
- Rounding: FinCEN, Reporting Maximum Account Value, Monetary amounts — https://www.fincen.gov/reporting-maximum-account-value, read on 2026-09-30
Frequently asked questions
- What exchange rate do I use for the FBAR?
- Convert the maximum account value of each account into US dollars at the Treasury's rate for the last day of the calendar year. That is the Treasury Reporting Rate of Exchange as of December 31.
- What is the FBAR exchange rate for 2025 for the euro?
- 0.851 euros per US dollar (December 31, 2025).
- Is it the rate on the day of the highest balance?
- No. FinCEN says to use the rate for the last day of the calendar year, whatever the date of the peak.
- What if my currency has no Treasury rate?
- If no Treasury rate is available, use another verifiable exchange rate and provide the source of that rate.
- Are these the IRS yearly average rates?
- No. The IRS publishes yearly average rates for income; the FBAR uses the Treasury's December 31 rate for account values.
Guides
- FBAR exchange rates 2019-2025: the Treasury December 31 rates
The Treasury Reporting Rates of Exchange as of December 31 for 2019 to 2025, for EUR, GBP, CAD and 21 more currencies, and how the FBAR uses them.