Double Tax Treaties

Cyprus has concluded double tax treaties with the following countries:

Cyprus Tax Treaty Partners

 

State

Date of
Signature
Treaty/Protocol/
Note

Date of entry
into force

Date of Publication in the Official Gazette
of the Republic
(Number and date)

1

Austria
(new agreement)

20 Mar 1990
21 May 2012

10 Nov 1990
11 Jan 2013

2500 - 27 Apr 1990
4160 - 5 Oct 2012

2

Bulgaria

30 Oct 2000

3 Jan 2001

3461 - 30 Dec 2000

3

Belarus

29 May 1998

12 Feb 1999

3273 - 9 Oct 1998

4

Belgium

14 May 1996

8 Dec1999

3365 - 19 Nov 1999

5

Canada

2 May 1984

3 Sep1985

2053 - 31 May 1985

6

China

25 Oct1990

5 Oct 1991

2578 - 22 Feb 1991

7

Denmark
Treaty
Notes
New Agreem.*

26 May 1981

11 Oct 2010

10 Aug 1981
10 Apr 1982
7 Sept 2011

1704 - 17 Jul 1981
2034 - 24 Sep 1982
4145 - 5 Sept 2011

8

Egypt

18 Dec1993

14 Mar1995

2865 -11 Mar 1994

9

France

18 Dec1981

1 April 1983

1468 - 9 Jul 1982

10

Germany
new Agreement

9 May 1974
18 Febr 2011

11 Oct 1977
16 Dec 2011

1199 - 27 Jun 1975
4145- 5 Sept 2011

11

Greece

30 Mar1968

16 Jan 1969

651 - 10 May 1968

12

Hungary

30 Nov1981

24 Nov 1982

862 - 7 May 1982

13

India

13 Jun 1994

21 Dec 1994

2921 - 4 Nov 1994

14

Ireland

24 Sep1968

12 Jul1970

726 - 19 May 1969

15

Italy
Treaty
Protocol
(Additional Protocol)

24 April 1974
7 Oct 1980
4 Jun 2009

9 June 1983

1586 - 5 Sep 1980

4 Jun 1982
4125 - 4 Jun 2010

16

Kuwait
(New Agreement)

15 Dec 1984
5 Oct 2010

25 Sep 1986

2026 - 18 Jan 1985
4145 - 5 Sept 2011

17

Lebanon

18 Feb 2003

14 Apr 2005

3976 - 8 Apr 2005

18

Malta

22 Oct 1993

11 Aug 1994

2860 - 25 Feb 1994

19

Mauritius

21 Jan 2000

12 Jun 2000

3410- 2 Jun 2000

20

Norway

2 May 1951

1 Jan 1955

11 Jun 1956

21

Poland
(new agreement)

4 Jun 1992
22 Mar. 2012

9 Jul 1993
11 Jan 2013

2735 - 4 Sep1992
4156 - 30 Mar. 2012

22

Romania

16 Nov 1981

8 Nov 1982

1757 - 26 Feb 1982

23

Russia
(Amendment Protocol)

5 Dec1998
7 Oct 2010

17 Aug 1999
2 April 2012

3306 - 26 Feb 1999
4145 - 5 Sept 2011

24

South Africa

26 Nov 1997

8 Dec1998

3214 - 16 Jan 1998

25

Sweden

22 Oct 1988

14 Nov1989

2377 - 20 Jan 1989

26

Syria

15 Mar 1992

22 Feb 1995

2863 - 4 Mar 1994

27

Singapore

24 Nov 2000

8 Feb 2001

3641 - 30 Dec 2000

28

Thailand

27 Oct 1998

4 April 2000

3394 - 17 Mar 2000

29

United Kingdom
Treaty
Protocol

20 Jun1974
2 Apr 1980

1 Nov1974

1107 - 5 Jul 1974

30

USA

19 Mar 1984

31 Dec 1985

1944 - 4 April 1984

31

Serbia*

29 Jun1985

8 Sep1986

2073 - 23 Aug1985

32

Montenegro*

29 Jun1985

8 Sep 1986

2073 - 23 Aug1985

33

Slovenia*
(New Agreement)

29 Jun1985
12 Oct 2010

8 Sep 1986
14 Sept 2011

2073- 23 Aug1985
4145 - 5 Sept 2011

34

Slovakia**

15 April 1980

30 Dec 1980

1599 - 3 May1980

35

Czech Republic

(new agreement)

15 April1980

28 April 2009

30 Dec 1980

26 Nov 2009

1599 - 3 May1980

4114 - 13 Nov 2009

36

Azerbaijan***

29 Oct 1982

26 Aug 1983

26 Nov 1982

37

Armenia

17 Jan 2011

19 Sept 2011

4145- 5 Sept 2011

38

Kyrgyzstan***

29 Oct 1982

26 Aug 1983

26 Nov 1982

39

Moldova

28 Jan 2008

03 Sept 2008

4098 - 29 Aug 2008

40

Ajikistan***

29 Oct 1982

26 Aug 1983

26 Nov 1982

41

Uzbekistan***

29 Oct 1982

26 Aug 1983

26 Nov 1982

42

Ukraine***
(new agreement)

29 Oct 1982
8 Nov 2012

26 Aug 1983

1 Jan 2014

26 Nov 1982
22 March 2013

43

Seychelles

28 Jun 2006

27 Oct 2006

25 Oct 2006

44

San Marino

27 April 2007

18 July 2007

4088 - 13 July 2007

45

Quatar

11 Nov 2008

20 Mar 2009

4099 - 14 Nov 2008

46

United Arab Emirates

27 Febr 2011

 

4145 - 5 Sept 2011

47

Estonia

15 Oct 2012

1 Jan. 2014

4146 - 1 Febr 2013

48

Finland

15 Nov 2012

1 Jan. 2014

4167 - 22 Mar. 2013

49

Portugal

19 Nov 2012

1 Jan. 2014

4167 - 22 Mar. 2013

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