Double Taxation Agreements
Become An AssociateDouble tax agreements are also known as ‘double tax treaties’ or ‘double tax conventions’.
If there is a double taxation agreement, this may state which country has the right to collect tax on different types of income.
| State | Date of Signature | Date of entry into force | Publication in the Official Gazette of the Republic |
| Treaty/Protocol/Note | (Number, date, text document) | ||
| Andorra | 18-05-18 | 11-01-19 | 4240-1/6/2018 |
| Armenia | 17-01-11 | 19-09-11 | 4145 – 05 /09/ 2011 |
| Austria | 20-03-90 | 01-01-91 | 2500 – 27 /04/ 1990 |
| (new agreement) | 21-05-12 | 01-04-13 | 4160 – 05 /10/ 2012 |
| Azerbaijan*** | 29-10-82 | 26-08-83 | 26-11-82 |
| Barbados | 03-05-17 | 11-09-17 | 4226 – 12/05/2017 |
| Belarus | 29-05-98 | 12-02-99 | 3273- 09 /10/ 1998 |
| Belgium | 14-05-96 | 08-12-99 | 3365 – 19 /11/ 1999 |
| Bosnia* | 29-06-85 | 08-09-86 | 2073 – 23 /08/ 1985 |
| Bulgaria | 30-10-00 | 03-01-01 | 3461 – 30 /12/ 2000 |
| Canada | 02-05-84 | 03-09-85 | 2053- 31 /05/ 1985 |
| China | 25-10-90 | 05-10-91 | 2578 – 22 /02/ 1991 |
| Czech Republic | 15-04-80 | 30-12-80 | 1599 – 03 /05/ 1980 |
| (new agreement) | 28-04-09 | 26-11-09 | 4114 – 13 /11/ 2009 |
| Denmark | 26-05-81 | 10-04-82 | 1704 – 17 /07/ 1981 |
| (new agreement) | 11-10-10 | 07-09-11 | 4145- 05 /09/ 2011 |
| Egypt | 19-12-93 | 14-03-95 | 2865 – 11 /03/ 1994 |
| (new agreement) | 08-10-19 | 31-07-20 | 4255 – 25/10/2019 |
| Estonia | 15-10-12 | 08-10-13 | 4164 – 01 /02/ 2013 |
| Ethiopia | 30-12-15 | 18-10-17 | 4204 – 18 /01/ 2016 |
| Finland | 15-11-12 | 28-04-13 | 4167 – 22 /03/ 2013 |
| France | 18-12-81 | 01-04-83 | 1468 – 09 /07/ 1982 |
| Georgia | 13-05-15 | 04-01-16 | 4196 – 29 /05/ 2015 |
| Germany | 09-05-74 | 11-10-77 | 1199 – 27 /06/ 1975 |
| (new agreement) | 18-02-11 | 16-12-11 | 4145 – 05 /09/ 2011 |
| Greece | 30-03-68 | 16-01-69 | 651 – 10 /05/ 1968 |
| Hungary | 30-11-81 | 24-11-82 | 862 -07 /05/ 1982 |
| Iceland | 13-11-14 | 22-12-14 | 4191 – 19 /12/ 2014 |
| India | 13-06-94 | 21-12-94 | 2921 – 04 /11/ 1994 |
| (new agreement) | 18-11-16 | 14-12-16 | 4216 – 25 /11 / 2016 |
| Iran | 04-08-15 | 05-03-17 | 4198 – 25 /08/ 2015 |
| Ireland | 24-09-68 | 12-07-70 | 726 – 19 /05/ 1969 |
| Italy | 24-04-74 | 09-06-83 | 1586 – 05 /09/ 1980 |
| (new protocol) | 04-06-09 | 23-11-10 | 4125 – 04 /06/ 2010 |
| Jersey | 11-07-16 | 17-02-17 | 4213 – 5 /08 /2016 |
| Kazakhstan | 15-05-19 | 17-01-20 | 4251-24/5/2019 |
| Kingdom of Bahrain | 09-03-15 | 26-04-16 | 4193 – 20 /03/ 2015 |
| Kuwait | 15-12-84 | 25-09-86 | 2026 – 18 /01/ 1985 |
| (new agreement) | 05-10-10 | 30-08-13 | 4145 – 05 /09/ 2011 |
| Kyrgyzstan*** | 29-10-82 | 26-08-83 | 26-11-82 |
| Latvia | 24-05-16 | 27-10-16 | 4211 – 03 /06 /2016 |
| Lebanon | 18-02-03 | 14-04-05 | 38450 |
| Lithuania | 21-06-13 | 17-04-14 | 4173 – 04 /12/ 2013 |
| Luxembourg | 08-05-17 | 23-04-18 | 4235-29/12/2017 |
| Malta | 22-10-93 | 11-08-94 | 2860 – 25 /02/ 1994 |
| Mauritius | 21-01-00 | 12-06-00 | 3410 – 02 /06/ 2000 |
| (new protocol) | 23-10-17 | 02-05-18 | 4233 – 17/11/2017 |
| Moldova | 28-01-08 | 03-09-08 | 4098 – 29 /08/ 2008 |
| Montenegro* | 29-06-85 | 08-09-86 | 2073 – 23 /08/ 1985 |
| Norway | 02-05-91 | 01-01-95 | 35227 |
| (new agreement) | 24-02-14 | 08-07-14 | 4180 – 20 /06/ 2014 |
| Poland | 04-06-92 | 07-07-93 | 2735 – 04 /09/ 1992 |
| (new agreement) | 22-03-12 | 09-11-12 | 4156 – 30 /03/ 2012 |
| Portugal | 19-11-12 | 16-08-13 | 4167 – 22 /03/2013 |
| Qatar | 11-11-08 | 20-03-09 | 4099 – 14 /11/ 2008 |
| Romania | 16-11-81 | 08-11-82 | 1757- 26 /02/ 1982 |
| Russia | 05-12-98 | 17-08-99 | 3306 – 26 /02/ 1999 |
| (amending protocol) | 07-10-10 | 02-04-12 | 4145 – 05 /09/ 2011 |
| (additional amending protocol) | 08-09-20 | 15-01-21 | 4260 – 11/09/2020 |
| San Marino | 27-04-07 | 18-07-07 | 4088 – 13 /06/ 2007 |
| (amending protocol) | 19-05-17 | 27-06-18 | 4230 – 30 /06/ 2017 |
| Saudi Arabia | 03-01-18 | 01-03-19 | 4237 – 05/03/2018 |
| Serbia* | 29-06-85 | 08-09-86 | 2073 – 23 /08/ 1985 |
| Seychelles | 28-06-06 | 27-10-06 | 39015 |
| Singapore | 24-11-00 | 08-02-01 | 3641 – 30 /12/ 2000 |
| Slovakia** | 15-04-80 | 30-12-80 | 1599 – 03 /05/ 1980 |
| Slovenia* | 29-06-85 | 08-09-86 | 2073 – 23 /08/ 1985 |
| (new agreement) | 12-10-10 | 14-09-11 | 4145 – 05 /09/ 2011 |
| South Africa | 26-11-97 | 08-12-98 | 3214 – 16/01/1998 |
| (amending protocol) | 01-04-15 | 18-09-15 | 4195 – 08 /05/ 2015 |
| Spain | 14-02-13 | 28-05-14 | 4167 – 22 /03/ 2013 |
| Sweden | 25-10-88 | 14-11-89 | 2377 – 20 /01/ 1989 |
| Swiss Confederation | 25-07-14 | 15-10-15 | 4181 – 30 07/ 2014 |
| (amending protocol) | 20-07-20 | 4259-24/07/2020 | |
| Syria | 15-03-92 | 22-02-95 | 2863 – 04 /03/ 1994 |
| Thailand | 27-10-98 | 04-04-00 | 3394 – 17 /03/ 2000 |
| The States of Guernsey | 15 /07/ 2014 (in Cyprus), 29 /07/2014 (in Guernsey) | 04-03-15 | 4182 – 14 /08/ 2014 |
| Ukraine*** | 29-10-82 | 26-08-83 | 26-11-82 |
| (new agreement) | 08-11-12 | 19-08-13 | 4167 – 22 /03/ 2013 |
| (amending protocol) | 11-12-15 | 28-11-19 | 4203 – 23/12/2015 |
| United Arab Emirates | 27-02-11 | 01-01-14 | 4145 – 05 /09/ 2011 |
| United Kingdom | 20-06-74 | 18-03-75 | |
| (amending protocol) | 02-04-80 | 15-12-80 | 1107 – 05 /07/ 1974 |
| (new agreement) | 22-03-18 | 18-07-18 | 4238 – 2/4/2018 |
| amending protocol | 19-12-18 | 02-10-19 | 4248- 28/12/2018 |
| USA | 19-03-84 | 31-12-85 | 1944 – 04 /04/ 1984 |
| Uzbekistan*** | 29-10-82 | 26-08-83 | 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.
Cyprus
25 March, Number 19,
3d floor, office 301,
zip code 2408, Engomi,
Nicosia – Cyprus
Telephone: (00357) 22 496471
Email: [email protected]
Greece
85 Vouliagmenis Avenue
City Plaza Mall
1st Floor – Office 312
16674 Glyfada
Athens , Greece
Telephone: (0030) 211 8007080
Email: [email protected]
[email protected]
United Kingdom
12 Gateway Mews
Ring Way
London
N11 2UT
Telephone: (0044) 20 8368 8456
T/Fax: (0044) 20 8361 4239
Email: [email protected]
Cyprus
25 March, Number 19,
3d floor, office 301,
zip code 2408, Engomi,
Nicosia – Cyprus
Telephone: (00357) 22 496471
Email: [email protected]
—————————–
Greece
85 Vouliagmenis Avenue
City Plaza Mall
1st Floor – Office 312
16674 Glyfada
Athens , Greece
Telephone: (0030) 211 8007080
Email: [email protected]
[email protected]
—————————–
United Kingdom
12 Gateway Mews
Ring Way
London
N11 2UT
Telephone: (0044) 20 8368 8456
T/Fax: (0044) 20 8361 4239
Email: [email protected]