Cyprus Double Tax Treaties

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Cyprus Double Tax Treaties

Cyprus Double Tax Treaties

Cyprus has an extensive network of double tax treaties (DTTs) with numerous countries worldwide. Here is a list of some of the double tax treaties that Cyprus has entered into:

 

State

Date of Signature
Treaty/Protocol/Note

Date of entry into force

1

Andorra

18/5/2018

 11/01/2019

2

Armenia

17/01/2011

19/09/2011

3

Austria

(new agreement)

20/03/1990

21/05/2012

01/01/1991

01/04/2013

4

Azerbaijan***

29/10/1982

26/08/1983

5

Barbados

 03/05/2017

 11/09/2017

6

Belarus

29/05/1998

12/02/1999

7

Belgium

14/05/1996

08/12/1999

8

Bosnia*

29/06/1985

08/09/1986

9

Bulgaria

30/10/2000

03/01/2001

10

Canada

02/05/1984

03/09/1985

11

China

25/10/1990

05/10/1991

12

Czech Republic

(new agreement)

15/04/1980

28/04/2009

30/12/1980

26/11/2009

13

Denmark

(new agreement)

26/05/1981

11/10/2010

10/04/1982

07/09/2011

14

Egypt

(new agreement)

19/12/1993

08/10/2019

14/03/1995

31/07/2020

15

Estonia

 

15/10/2012

 

08/10/2013

 

16

Ethiopia

30/12/2015

 18/10/2017

17

Finland

15/11/2012

28/04/2013

18

France

18/12/1981

01/04/1983

19

Georgia

13/05/2015

04/01/2016

20

Germany

(new agreement)

(amending protocol)

09/05/1974

18/02/2011

19/02/2021

11/10/1977

16/12/2011

08/12/2021

21

Greece

30/03/1968

16/01/1969

22

Hungary

30/11/1981

24/11/1982

23

Iceland

13/11/2014

22/12/2014

24

India

(new agreement)

13/06/1994

18/11/2016

21/12/1994

14/12/2016

25

Iran

04/08/2015

 05/03/2017

26

Ireland

24/09/1968

12/07/1970

27

Italy

(new protocol)

24/04/1974

04/06/2009

09/06/1983

23/11/2010

28

Jersey

11/07/2016

 17/02/2017

29

Jordan

17/12/2021

 11/04/2022

30

Kazakhstan 

 15/5/2019

 17/1/2020

31

Kingdom of Bahrain

09/03/2015

26/04/2016

32

Kuwait

(new agreement)

15/12/1984

05/10/2010

25/09/1986

30/08/2013

33

Kyrgyzstan***

29/10/1982

26/08/1983

34

Latvia

24/05/2016

27/10/2016

35

Lebanon

18/02/2003

14/04/2005

36

Lithuania

21/06/2013

17/04/2014

37

Luxembourg

08/05/2017

 23/04/2018

38

Malta

22/10/1993

11/08/1994

39

Mauritius

(new protocol)

21/01/2000

23/10/2017

12/06/2000

 2/5/2018

40

Moldova

28/01/2008

03/09/2008

41

Montenegro*

29/06/1985

08/09/1986

42

Netherlands

01/06/2021

30/6/2023

43

Norway

(new agreement)

02/05/1991

24/02/2014

01/01/1995

08/07/2014

44

Poland

(new agreement)

04/06/1992

22/03/2012

07/07/1993

09/11/2012

45

Portugal

19/11/2012

16/08/2013

46

Qatar

11/11/2008

20/03/2009

47

Romania

16/11/1981

08/11/1982

48

Russia

(amending protocol)

(additional amending protocol)

05/12/1998

07/10/2010

08/09/2020

17/08/1999

02/04/2012

15/01/2021

49

San Marino

(amending protocol)        

27/04/2007

19/05/2017

18/07/2007

 27/6/2018

50

Saudi Arabia

03/01/2018

 01/03/2019

51

Serbia*

29/06/1985

08/09/1986

52

Seychelles

28/06/2006

27/10/2006

53

Singapore

24/11/2000

08/02/2001

54

Slovakia**

15/04/1980

30/12/1980

55

Slovenia*

(new agreement)

29/06/1985

12/10/2010

08/09/1986

14/09/2011

56

South Africa

(amending protocol)

26/11/1997

01/04/2015

08/12/1998

18/09/2015

57

Spain

14/02/2013

28/05/2014

58

Sweden

25/10/1988

14/11/1989

59

Swiss Confederation

(amending protocol)

25/07/2014

20/07/2020

15/10/2015

 03/11/2021

60

Syria

15/03/1992

22/02/1995

61

Thailand

27/10/1998

04/04/2000

62

The States of Guernsey

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

04/03/2015

63

Ukraine***

(new agreement)

(amending protocol)

29/10/1982

08/11/2012

11/12/2015

26/08/1983

19/08/2013

 28/11/2019

64

United Arab Emirates

27/02/2011

01/01/2014

65

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

66

USA

19/03/1984

31/12/1985

67

Uzbekistan***

29/10/1982

26/08/1983

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.

https://mof.gov.cy/en/taxation-investment-policy/double-taxation-agreements/double-taxation-treeties