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Home  |  Taxation / Investment Policy  |  Double Taxation Agreements

Double Taxation Agreements

 

 

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

Andorra

18/5/2018

   

2

Armenia

17/01/2011

19/09/2011

4145 - 05 /09/ 2011

3

Austria

(new agreement)

20/03/1990

21/05/2012

01/01/1991

01/04/2013

2500 - 27 /04/ 1990

4160 - 05 /10/ 2012 

4

Azerbaijan***

29/10/1982

26/08/1983

    26/11/1982

5

 Barbados

 03/05/2017

 11/09/2017

 4226 – 12/05/2017

6

Belarus

29/05/1998

12/02/1999

3273- 09 /10/ 1998

7

Belgium

14/05/1996

08/12/1999

3365 - 19 /11/ 1999

8

Bosnia*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

9

Bulgaria

30/10/2000

03/01/2001

3461 - 30 /12/ 2000

10

Canada

02/05/1984

03/09/1985

2053- 31 /05/ 1985 

11

China

25/10/1990

05/10/1991

2578 - 22 /02/ 1991

12

Czech Republic

(new agreement)

15/04/1980

28/04/2009

30/12/1980

26/11/2009

1599 - 03 /05/ 1980

4114 - 13 /11/ 2009

13

Denmark

(new agreement)

26/05/1981

11/10/2010

10/04/1982

07/09/2011

1704 - 17 /07/ 1981

 4145- 05 /09/ 2011 

14

Egypt

19/12/1993

14/03/1995

2865 - 11 /03/ 1994

15

Estonia

15/10/2012

08/10/2013

4164 - 01 /02/ 2013

16

Ethiopia

30/12/2015

 18/10/2017

4204 – 18 /01/ 2016

17

Finland

15/11/2012

28/04/2013

4167 - 22 /03/ 2013

18

France

18/12/1981

01/04/1983

1468 - 09 /07/ 1982

19

Georgia

13/05/2015

04/01/2016

4196 - 29 /05/ 2015

20

Germany

(new agreement)

09/05/1974

18/02/2011

11/10/1977

16/12/2011

1199 - 27 /06/ 1975

4145 - 05 /09/ 2011

21

Greece

30/03/1968

16/01/1969

651 - 10 /05/ 1968

22

Hungary

30/11/1981

24/11/1982

862 -07 /05/ 1982

23

Iceland

13/11/2014

22/12/2014

4191 - 19 /12/ 2014

24

India

(new agreement)

13/06/1994

18/11/2016

21/12/1994

14/12/2016

2921 - 04 /11/ 1994

4216 - 25 /11 / 2016

25

Iran

04/08/2015

 05/03/2017

4198 - 25 /08/ 2015

26

Ireland

24/09/1968

12/07/1970

726 - 19 /05/ 1969

27

Italy

(new protocol)

24/04/1974

04/06/2009

09/06/1983

23/11/2010

1586 - 05 /09/ 1980

4125 - 04 /06/ 2010

28

Jersey

11/07/2016

 17/02/2017

4213 – 5 /08 /2016

29

Kingdom of Bahrain

09/03/2015

26/04/2016

4193 - 20 /03/ 2015

30

Kuwait

(new agreement)

15/12/1984

05/10/2010

25/09/1986

30/08/2013

2026 - 18 /01/ 1985

4145 - 05 /09/ 2011

31

Kyrgyzstan***

29/10/1982

26/08/1983

26/11/1982

32

Latvia

24/05/2016

27/10/2016

4211 - 03 /06 /2016 

33

Lebanon

18/02/2003

14/04/2005

08/04/2005

34

Lithuania

21/06/2013

17/04/2014

4173 - 04 /12/ 2013

35

 Luxembourg

08/05/2017

 

 4235-29/12/2017

36

Malta

22/10/1993

11/08/1994

2860 - 25 /02/ 1994

37

Mauritius

(new protocol)

21/01/2000

23/10/2017

12/06/2000

 

3410 - 02 /06/ 2000

 4233 – 17/11/2017

38

Moldova

28/01/2008

03/09/2008

4098 - 29 /08/ 2008

39

Montenegro*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

40

Norway

(new agreement)

02/05/1991

24/02/2014

01/01/1995

08/07/2014

11/06/1996

4180 - 20 /06/ 2014

41

Poland

(new agreement)

04/06/1992

22/03/2012

07/07/1993

09/11/2012

2735 - 04 /09/ 1992

4156 - 30 /03/ 2012

42

Portugal

19/11/2012

01/01/2014

4167 - 22 /03/2013

43

Qatar

11/11/2008

20/03/2009

4099 - 14 /11/ 2008

44

Romania

16/11/1981

08/11/1982

1757- 26 /02/ 1982

45

Russia

(amending protocol)

05/12/1998

07/10/2010

17/08/1999

02/04/2012

3306 - 26 /02/ 1999

4145 - 05 /09/ 2011

46

San Marino

(amending protocol)        

27/04/2007

19/05/2017

18/07/2007

 

4088 - 13 /06/ 2007

4230 - 30 /06/ 2017

47

Saudi Arabia

03/01/2018

   4237 – 05/03/2018

48

Serbia*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

49

Seychelles

28/06/2006

27/10/2006

25/10/2006

50

Singapore

24/11/2000

08/02/2001

3641 - 30 /12/ 2000

51

Slovakia**

15/04/1980

30/12/1980

1599 - 03 /05/ 1980

52

Slovenia*

(new agreement)

29/06/1985

12/10/2010

08/09/1986

14/09/2011

2073 - 23 /08/ 1985

4145 - 05 /09/ 2011

53

South Africa

(amending protocol)

26/11/1997

01/04/2015

08/12/1998

18/09/2015

3214 - 16/01/1998

4195 - 08 /05/ 2015

54

Spain

14/02/2013

28/05/2014

4167 - 22 /03/ 2013

55

Sweden

25/10/1988

14/11/1989

2377 - 20 /01/ 1989

56

Swiss Confederation

25/07/2014

15/10/2015

4181 - 30 07/ 2014

57

Syria

15/03/1992

22/02/1995

2863 - 04 /03/ 1994

58

Thailand

27/10/1998

04/04/2000

3394 - 17 /03/ 2000

59

The States of Guernsey

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

04/03/2015

4182 - 14 /08/ 2014

60

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

61

United Arab Emirates

27/02/2011

01/01/2014

4145 - 05 /09/ 2011

62

United Kingdom

(amending protocol)

(new agreement)

20/06/1974

02/04/1980

22/3/2018

18/03/1975

15/12/1980

 

 

1107 - 05 /07/ 1974

4238 - 2/4/2018

63

USA

19/03/1984

31/12/1985

1944 - 04 /04/ 1984

64

Uzbekistan***

29/10/1982

26/08/1983

26 /11 1982

  

Notes

*7 Denmark - The existing Convention shall cease to have effect as from 1.1.2012

* The treaty  between Cyprus and the Socialist Federal Republic of Yugoslavia is

still in force.

** The treaty between Cyprus and the Czechoslovak Socialist Republic is still in

force

***The treaty  between Cyprus and the Union of Soviet Socialist Republics

is still in force.

 

 

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