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Home  |  Tax Policy and Tax Reforms  |  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

 11/01/2019  4240-1/6/2018

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

Croatia

 17/10/2023  28/12/2023  4278 – 27/10/2023

14

Denmark

(new agreement)

26/05/1981

11/10/2010

10/04/1982

07/09/2011

1704 - 17 /07/ 1981

 4145- 05 /09/ 2011 

15

Egypt

(new agreement)

19/12/1993

08/10/2019

14/03/1995

31/07/2020

2865 - 11 /03/ 1994

4255 – 25/10/2019 

16

Estonia 

15/10/2012 

08/10/2013 

4164 - 01 /02/ 2013 

17

Ethiopia

30/12/2015

 18/10/2017

4204 – 18 /01/ 2016

18

Finland

15/11/2012

28/04/2013

4167 - 22 /03/ 2013

19

France

(new agreement)

18/12/1981

11/12/2023

01/04/1983

1468 - 09 /07/ 1982

4279 – 22/12/2023 

20

Georgia

13/05/2015

04/01/2016

4196 - 29 /05/ 2015

21

Germany

(new agreement)

(amending protocol)

09/05/1974

18/02/2011

19/02/2021

11/10/1977

16/12/2011

08/12/2021

1199 - 27 /06/ 1975

4145 - 05 /09/ 2011

4264 – 05/03/2021

22

Greece

30/03/1968

16/01/1969

651 - 10 /05/ 1968

23

Hungary

30/11/1981

24/11/1982

862 -07 /05/ 1982

24

Iceland

13/11/2014

22/12/2014

4191 - 19 /12/ 2014

25

India

(new agreement)

13/06/1994

18/11/2016

21/12/1994

14/12/2016

2921 - 04 /11/ 1994

4216 - 25 /11/ 2016

26

Iran

04/08/2015

 05/03/2017

4198 - 25 /08/ 2015

27

Ireland

24/09/1968

12/07/1970

726 - 19 /05/ 1969

28

Italy

(new protocol)

24/04/1974

04/06/2009

09/06/1983

23/11/2010

1586 - 05 /09/ 1980

4125 - 04 /06/ 2010

29

Jersey

11/07/2016

 17/02/2017

4213 – 05 /08 /2016

30

Jordan

17/12/2021  11/04/2022

 4272 - 31/12/2021

31

Kazakhstan 

 15/5/2019

 17/1/2020

 4251-24/5/2019

32

Kingdom of Bahrain

09/03/2015

26/04/2016

4193 - 20 /03/ 2015

33

Kuwait

(new agreement)

15/12/1984

05/10/2010

25/09/1986

30/08/2013

2026 - 18 /01/ 1985

4145 - 05 /09/ 2011

34

Kyrgyzstan***

29/10/1982

26/08/1983

26/11/1982

35

Latvia

24/05/2016

27/10/2016

4211 - 03 /06 /2016 

36

Lebanon

18/02/2003

14/04/2005

08/04/2005

37

Lithuania

21/06/2013

17/04/2014

4173 - 04 /12/ 2013

38

Luxembourg

08/05/2017

 23/04/2018

4235-29/12/2017

39

Malta

22/10/1993

11/08/1994

2860 - 25 /02/ 1994

40

Mauritius

(new protocol)

21/01/2000

23/10/2017

12/06/2000

 2/5/2018

3410 - 02 /06/ 2000

 4233 – 17/11/2017

41

Moldova

28/01/2008

03/09/2008

4098 - 29 /08/ 2008

42

Montenegro*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

43

Netherlands

01/06/2021

30/6/2023  4268 – 04/06/2021

44

Norway

(new agreement)

02/05/1991

24/02/2014

01/01/1995

08/07/2014

11/06/1956

4180 - 20 /06/ 2014

45

Poland

(new agreement)

04/06/1992

22/03/2012

07/07/1993

09/11/2012

2735 - 04 /09/ 1992

4156 - 30 /03/ 2012

46

Portugal

19/11/2012

16/08/2013

4167 - 22 /03/2013

47

Qatar

11/11/2008

20/03/2009

4099 - 14 /11/ 2008

48

Romania

16/11/1981

08/11/1982

1757- 26 /02/ 1982

49

Russia

(amending protocol)

(additional amending protocol)

05/12/1998

07/10/2010

08/09/2020

17/08/1999

02/04/2012

15/01/2021

3306 - 26 /02/ 1999

4145 - 05 /09/ 2011

4260 - 11/09/2020

50

San Marino

(amending protocol)        

27/04/2007

19/05/2017

18/07/2007

 27/6/2018

4088 - 13 /06/ 2007

4230 - 30 /06/ 2017

51

Saudi Arabia

03/01/2018

 01/03/2019  4237 – 05/03/2018

52

Serbia*

29/06/1985

08/09/1986

2073 - 23 /08/ 1985

53

Seychelles

28/06/2006

27/10/2006

25/10/2006

54

Singapore

24/11/2000

08/02/2001

3641 - 30 /12/ 2000

55

Slovakia**

15/04/1980

30/12/1980

1599 - 03 /05/ 1980

56

Slovenia*

(new agreement)

29/06/1985

12/10/2010

08/09/1986

14/09/2011

2073 - 23 /08/ 1985

4145 - 05 /09/ 2011

57

South Africa

(amending protocol)

26/11/1997

01/04/2015

08/12/1998

18/09/2015

3214 - 16/01/1998

4195 - 08 /05/ 2015

58

Spain

14/02/2013

28/05/2014

4167 - 22 /03/ 2013

59

Sweden

25/10/1988

14/11/1989

2377 - 20 /01/ 1989

60

Swiss Confederation

(amending protocol)

25/07/2014

20/07/2020

15/10/2015

 03/11/2021

4181 - 30 /07/2014

 4259-24/07/2020

61

Syria

15/03/1992

22/02/1995

2863 - 04 /03/ 1994

62

Thailand

27/10/1998

04/04/2000

3394 - 17 /03/ 2000

63

The States of Guernsey

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

04/03/2015

4182 - 14 /08/ 2014

64

Ukraine***

(new agreement)

(amending protocol)

29/10/1982

08/11/2012

11/12/2015

26/08/1983

19/08/2013

 28/11/2019

26/11/1982

4167 - 22 /03/ 2013

4203 - 23/12/2015

65

United Arab Emirates

27/02/2011

01/01/2014

4145 - 05 /09/ 2011

66

United Kingdom

(amending protocol)

(new agreement)

amending protocol

20/06/1974

02/04/1980

22/3/2018

19/12/2018

18/03/1975

15/12/1980

 18/7/2018

 2/10/2019

 

1107 - 05 /07/ 1974

4238 - 2/4/2018

4248- 28/12/2018 

67

USA

19/03/1984

31/12/1985

1944 - 04 /04/ 1984

68

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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