Double Taxation Agreements

20/02/2018

A constructive use of the Cyprus Treaties’ Network has rendered considerable advantages to businesses and individuals who have chosen to establish legal entities in Cyprus.

Tax Treaties legally supersede local tax legislation and for this reason they are a useful tax-planning tool to protect businesses and individuals against double taxation of income earned in other countries.

Cyprus has concluded double tax treaties with the following countries:

 

 

State

Date of Signature
Treaty/Protocol/Note
Date of entry into force
Publication in the Official Gazette of the Republic
(Number, date, text document)

1

Armenia

17/01/2011

19/09/2011

4145 - 05 /09/ 2011

2

Austria

(new agreement)

20/03/1990

21/05/2012

01/01/1991

01/04/2013

2500 - 27 /04/ 1990

4160 - 05 /10/ 2012 

3

Azerbaijan***

29/10/1982

26/08/1983

    26/11/1982

4

 Barbados

 03/05/2017

 11/09/2017

 4226 – 12/05/2017

5

Belarus

29/05/1998

12/02/1999

3273- 09 /10/ 1998

6

Belgium

14/05/1996

08/12/1999

3365 - 19 /11/ 1999

7

Bosnia*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

8

Bulgaria

30/10/2000

03/01/2001

3461 - 30 /12/ 2000

9

Canada

02/05/1984

03/09/1985

2053- 31 /05/ 1985 

10

China

25/10/1990

05/10/1991

2578 - 22 /02/ 1991

11

Czech Republic

(new agreement)

15/04/1980

28/04/2009

30/12/1980

26/11/2009

1599 - 03 /05/ 1980

4114 - 13 /11/ 2009

12

Denmark

(new agreement)

26/05/1981

11/10/2010

10/04/1982

07/09/2011

1704 - 17 /07/ 1981

 4145- 05 /09/ 2011 

13

Egypt

19/12/1993

14/03/1995

2865 - 11 /03/ 1994

14

Estonia

15/10/2012

08/10/2013

4164 - 01 /02/ 2013

15

Ethiopia

30/12/2015

 18/10/2017

4204 – 18 /01/ 2016

16

Finland

15/11/2012

28/04/2013

4167 - 22 /03/ 2013

17

France

18/12/1981

01/04/1983

1468 - 09 /07/ 1982

18

Georgia

13/05/2015

04/01/2016

4196 - 29 /05/ 2015

19

Germany

(new agreement)

09/05/1974

18/02/2011

11/10/1977

16/12/2011

1199 - 27 /06/ 1975

4145 - 05 /09/ 2011

20

Greece

30/03/1968

16/01/1969

651 - 10 /05/ 1968

21

Hungary

30/11/1981

24/11/1982

862 -07 /05/ 1982

22

Iceland

13/11/2014

22/12/2014

4191 - 19 /12/ 2014

23

India

(new agreement)

13/06/1994

18/11/2016

21/12/1994

14/12/2016

2921 - 04 /11/ 1994

4216 - 25 /11 / 2016

24

Iran

04/08/2015

 05/03/2017

4198 - 25 /08/ 2015

25

Ireland

24/09/1968

12/07/1970

726 - 19 /05/ 1969

26

Italy

(new protocol)

24/04/1974

04/06/2009

09/06/1983

23/11/2010

1586 - 05 /09/ 1980

4125 - 04 /06/ 2010

27

Jersey

11/07/2016

 17/02/2017

4213 – 5 /08 /2016

28

Kingdom of Bahrain

09/03/2015

26/04/2016

4193 - 20 /03/ 2015

29

Kuwait

(new agreement)

15/12/1984

05/10/2010

25/09/1986

30/08/2013

2026 - 18 /01/ 1985

4145 - 05 /09/ 2011

30

Kyrgyzstan***

29/10/1982

26/08/1983

26/11/1982

31

Latvia

24/05/2016

27/10/2016

4211 - 03 /06 /2016 

32

Lebanon

18/02/2003

14/04/2005

08/04/2005

33

Lithuania

21/06/2013

17/04/2014

4173 - 04 /12/ 2013

34

 Luxembourg

08/05/2017

 

 4235-29/12/2017

35

Malta

22/10/1993

11/08/1994

2860 - 25 /02/ 1994

36

Mauritius

(new protocol)

21/01/2000

23/10/2017

12/06/2000

 

3410 - 02 /06/ 2000

 4233 – 17/11/2017

37

Moldova

28/01/2008

03/09/2008

4098 - 29 /08/ 2008

38

Montenegro*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

39

Norway

(new agreement)

02/05/1991

24/02/2014

01/01/1995

08/07/2014

11/06/1996

4180 - 20 /06/ 2014

40

Poland

(new agreement)

04/06/1992

22/03/2012

07/07/1993

09/11/2012

2735 - 04 /09/ 1992

4156 - 30 /03/ 2012

41

Portugal

19/11/2012

01/01/2014

4167 - 22 /03/2013

42

Qatar

11/11/2008

20/03/2009

4099 - 14 /11/ 2008

43

Romania

16/11/1981

08/11/1982

1757- 26 /02/ 1982

44

Russia

(amending protocol)

05/12/1998

07/10/2010

17/08/1999

02/04/2012

3306 - 26 /02/ 1999

4145 - 05 /09/ 2011

45

San Marino

(amending protocol)        

27/04/2007

19/05/2017

18/07/2007

 

4088 - 13 /06/ 2007

4230 - 30 /06/ 2017

46

Saudi Arabia

03/01/2018

   

47

Serbia*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

48

Seychelles

28/06/2006

27/10/2006

25/10/2006

49

Singapore

24/11/2000

08/02/2001

3641 - 30 /12/ 2000

50

Slovakia**

15/04/1980

30/12/1980

1599 - 03 /05/ 1980

51

Slovenia*

(new agreement)

29/06/1985

12/10/2010

08/09/1986

14/09/2011

2073 - 23 /08/ 1985

4145 - 05 /09/ 2011

52

South Africa

(amending protocol)

26/11/1997

01/04/2015

08/12/1998

18/09/2015

3214 - 16/01/1998

4195 - 08 /05/ 2015

53

Spain

14/02/2013

28/05/2014

4167 - 22 /03/ 2013

54

Sweden

25/10/1988

14/11/1989

2377 - 20 /01/ 1989

55

Swiss Confederation

25/07/2014

15/10/2015

4181 - 30 07/ 2014

56

Syria

15/03/1992

22/02/1995

2863 - 04 /03/ 1994

57

Thailand

27/10/1998

04/04/2000

3394 - 17 /03/ 2000

58

The States of Guernsey

15 /07/ 2014 (in Cyprus), 29 /07/2014 (in Guernsey)

04/03/2015

4182 - 14 /08/ 2014

59

Ukraine***

(new agreement)

(amending protocol)

29/10/1982

08/11/2012

11/12/2015

26/08/1983

19/08/2013

 

26/11/1982

4167 - 22 /03/ 2013

4203 - 23/12/2015

60

United Arab Emirates

27/02/2011

01/01/2014

4145 - 05 /09/ 2011

61

United Kingdom

(amending protocol)

20/06/1974

02/04/1980

18/03/1975

15/12/1980

1107 - 05 /07/ 1974

62

USA

19/03/1984

31/12/1985

1944 - 04 /04/ 1984

63

Uzbekistan***

29/10/1982

26/08/1983

26 /11 1982

  




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