Please find below the table of Cyprus Double Tax Treaties, as updated by the Ministry of Finance on the 10th of May 2016. In case you require more details on the provisions of a particular agreement for the avoidance of double taxation, please get in touch with our team.
Regarding the latest update, please note that the on the 26th April 2016, Double Tax Treaty between the Republic of Cyprus and the Kingdom of Bahrain, that was concluded on the 09.03.2015, came into force.
|
State |
Date of Signature (Treaty/Protocol/Note) |
Date of entry into force |
|
|
1 |
Austria new agreement |
20.03.1990 21.05.2012 |
10.11.1990 11.01.2013 |
|
2 |
Bulgaria |
30.10.2000 |
03.01.2001 |
|
3 |
Belarus |
29.05.1998 |
12.02.1999 |
|
4 |
Belgium |
14.05.1996 |
08.12.1999 |
|
5 |
Canada |
02.05.1984 |
03.09.1985 |
|
6 |
China |
25.10.1990 |
05.10.1991 |
|
7 |
Denmark Treaty Notes New Agreement* |
26.05.1981 11.10.2010
|
10.04.1982 07.09.2011
|
|
8 |
Egypt |
18.12.1993 |
14.03.1995 |
|
9 |
France |
18.12.1981 |
01.04.1983 |
|
10 |
Germany New Agreement |
09.05.1974 18.02.2011 |
11.10.1977 16.12.2011 |
|
11 |
Greece |
30.03.1968 |
16.01.1969 |
|
12 |
Hungary |
30.11.1981 |
24.11.1982 |
|
13 |
India |
13.06.1984 |
21.12.1994 |
|
14 |
Ireland |
24.09.1968 |
12.07.1970 |
|
15 |
Italy Treaty Protocol Additional Protocol |
24.04.1974 04.06.2009 |
09.06.1983 23.11.2011 |
|
16 |
Kuwait new agreement |
15.12.1984 05.10.2010 |
25.09.1986 30.08.2013 |
|
17 |
Malta |
22.10.1993 |
11.08.1994 |
|
18 |
Mauritius |
21.01.2000 |
12.06.2000 |
|
19 |
Norway (new agreement) |
02.05.1991 24.02.2014 |
01.01.1995 08.07.2014 |
|
20 |
Poland (new agreement) |
04.06.1992 22.03.2012 |
09.07.1993 11.01.2013 |
|
21 |
Romania |
16.11.1981 |
08.11.1982 |
|
22 |
Russia (Amendment Protocol) |
05.12.1998 07.10.2010 |
17.08.1999 02.04.2012 |
|
23 |
South Africa |
01.04.2015 (26.11.1997) |
18.09.2015 (08.12.1998) |
|
24 |
Sweden |
22.10.1988 |
14.11.1989 |
|
25 |
Syria |
15.03.1992 |
22.02.1995 |
|
26 |
Singapore |
24.11.2000 |
08.02.2001 |
|
27 |
Thailand |
27.10.1998 |
04.04.2000 |
|
28 |
United Kingdom Treaty Protocol |
20.06.1974 02.04.1980 |
18.03.1975 15.12.1980 |
|
29 |
USA |
19.03.1984 |
31.12.1985 |
|
30 |
Serbia * |
29.06.1985 |
08.09.1986 |
|
31 |
Montenegro * |
29.06.1985 |
08.09.1986 |
|
32 |
Slovenia * (New Agreement) |
12.10.2010 |
14.09.2011 |
|
33 |
Slovakia ** |
15.04.1980 |
30.12.1980 |
|
34 |
Czech Republic New Agreement |
15.04.1980 28.04.2009 |
30.12.1980 26.11.2009 |
|
35 |
Azerbaijan*** |
29.10.1982 |
26.08.1983 |
|
36 |
Armenia |
17.01.2011 |
19.09.2011 |
|
37 |
Kyrgyzstan*** |
29.10.1982 |
26.08.1983 |
|
38 |
Moldova |
28.01.2008 |
03.09.2008 |
|
39 |
Tajikistan*** |
29.10.1982 |
26.08.1983 |
|
40 |
Uzbekistan*** |
29.10.1982 |
26.08.1983 |
|
41 |
Ukraine*** new agreement |
29.10.1982 08.11.2012 11.12.2015 |
26.08.1983 01.01.2014
|
|
42 |
Lebanon |
18.02.2003 |
14.04.2005 |
|
43 |
Seychelles |
28.06.2006 |
27.10.2006 |
|
44 |
San Marino |
27.04.2007 |
18.07.2007 |
|
45 |
Quatar |
11.11.2008 |
20.03.2009 |
|
46 |
United Arab Emirates |
27.02.2011 |
01.01.2014 |
|
47 |
Estonia |
15.10.2012 |
08.10.2013 |
|
48 |
Finland |
15.11.2012 |
27.04.2013 |
|
49 |
Portugal |
19.11.2012 |
01.01.2014 |
|
50 |
Bosnia * |
29.06.1985 |
08.09.1986 |
|
51 |
Lithuania |
21.06.2013 |
17.04.2014 |
|
52 |
Spain |
14.02.2013 |
28.05.2014 |
|
53 |
The States of Guernsey |
15.07.2014 (in Cyprus), 29.07 (in Guernsey) |
04.03.2015 |
|
54 |
Swiss Confederation |
25.07.2014 |
15.10.2015 |
|
55 |
Iceland |
13.11.2014 |
22.12.2014 |
|
56 |
Kingdom of Bahrain |
09.03.2015 |
26.04.2016 |
|
57 |
Georgia |
13.05.2015 |
04.01.2016 |
|
58 |
Iran |
04.08.2015 |
|
|
59 |
Ethiopia |
30.12.2015 |
|
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.
(source: Ministry of Finance of the Republic of Cyprus)
