Cyprus Double Tax Treaties

Cyprus has a very extensive double tax treaty network with 49 countries including the majority of the European countries, the United States of America, Canada, India, China, Russia and the C.I.S countries. The Cyprus treaty network covers more than 80% of the global GDB.

The following countries are among those which have double-tax treaties with Cyprus, although not all have been ratified at the time of writing:



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
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
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
26 Nov 1982
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


48
Finland
15 Nov 2012


49
Portugal
19 Nov 2012


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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