Cyprus Double Taxation Treaties

04/04/2016
The Cyprus Ministry of Finance will be signing soon new tax treaties with more African and Asian countries.
Cyprus is consistently voted as the most attractive European tax regime by major business organizations and tax professionals across Europe.

Cyprus has been commended for the stability of its tax law, the consistency in interpreting its tax legislation and tax professionals.
Quick reference guide of the most favorable Cyprus double tax treaties.
 
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 /03/ 1990
21/05/ 2012
10 /11/ 1990
11 /01/ 2013
2500 - 27 /04/ 1990
4160 - 05 /10/ 2012
2 Bulgaria 30 /10/ 2000 03 /01/ 2001 3461 - 30 /12/ 2000
3 Belarus 29 / 05/ 1998 12 /02/ 1999 3273- 09 /10/ 1998
4 Belgium 14 /05/ 1996 08 /12/ 1999 3365 - 19 /11/ 1999
5 Canada 02 /05/ 1984 03 /09/ 1985 2053- 31 /05/ 1985
6 China 25 /10/ 1990 05 /10/ 1991 2578 - 22 /02/ 1991
7 Denmark
Treaty
Notes
New Agreem.*
26 /05/ 1981
11 /10/ 2010
10 /04/ 1982
07 /09/ 2011
1704 - 17 /07/ 1981
4145- 05 /09/ 2011
8 Egypt 18 /12/ 1993 14 /03/ 1995 2865 - 11 /03/ 1994
9 France 18 /12/ 1981 01 /04/ 1983 1468 - 09 /07/ 1982
10 Germany
new Agreement
09 /05/ 1974 
18 /02/ 2011
11 /10/ 1977
16 /12/ 2011
1199 - 27 /06/ 1975 
4145 - 05 /09/ 2011
11 Greece 30 /03/ 1968 16 /01/ 1969 651 - 10 /05/ 1968
12 Hungary 30 /11/ 1981 24 /11/ 1982 862 -07 /05/ 1982
13 India 13 /06/ 1994 21 /12/ 1994 2921 - 04 /11/ 1994
14 Ireland 24 /09/ 1968 12 /07/ 1970 726 - 19 /05/ 1969
15 Italy
Treaty
Protocol
(Additional Protocol)
24 /04/ 1974
04 /06/ 2009
09 /06/ 1983
23/11/2011
1586 - 05 /09/ 1980
4125 - 04 /06/ 2010
16 Kuwait
(New Agreement)
15 /12/ 1984
05 /10/ 2010
25 /09/ 1986
30 /08/ 2013
2026 - 18 /01/ 1985
4145 - 05 /09/ 2011
17 Malta 22 /10/ 1993 11 /08/ 1994 2860 - 25 /02/ 1994
18 Mauritius 21 /01/2000 12 /06/ 2000 3410 - 02 /06/ 2000
19 Norway
(new agreement)
02 /05/ 1991
24 /02/ 2014
01/01/ 1995
08 /07/ 2014
11/06/ 1996
4180 - 20 /06/ 2014
20 Poland
(new agreement)
04 /06/ 1992
22 /03/ 2012
09 /07/ 1993
11 /01/ 2013
2735 - 04 /09/ 1992
4156 - 30 /03/ 2012
21 Romania 16 /11/ 1981 08 /11/ 1982 1757- 26 /02/ 1982
22 Russia
(Amendment Protocol)
05 /12/ 1998
07 /10/ 2010
17 /08/ 1999
02 /04/ 2012
3306 - 26 /02/ 1999
4145 - 05 /09/ 2011
23 South Africa 01 /04/ 2015
(26 /11/ 1997)
18 /09/ 2015
08 /12/ 1998
4195 - 08 /05/ 2015
3214 - 16 /01/ 1998
24 Sweden 22 /10/1988 14 /11/ 1989 2377 - 20 /01/ 1989
25 Syria 15 /03/ 1992 22 /02/ 1995 2863 - 04 /03/ 1994
26 Singapore 24 /11/ 2000 08 /02/ 2001 3641 - 30 /12/ 2000
27 Thailand 27 /10/ 1998 04 /04/ 2000 3394 - 17 /03/ 2000
28 United Kingdom
Treaty
Protocol
20 /06/ 1974
02/04/1980
18 /03/ 1975
15/12/1980
1107 - 05 /07/ 1974
29 USA 19 /03/ 1984 31 /12/ 1985 1944 - 04 /04/ 1984
30 Serbia* 29 /06/ 1985 08 /09/ 1986 2073 - 23 /08/ 1985
31 Montenegro* 29 /06/ 1985 08 /09/ 1986 2073 - 23 /08/ 1985
32 Slovenia*
(New Agreement)
12 /10/ 2010 14 /09/ 2011 4145 - 05 /09/ 2011
33 Slovakia** 15 /04/ 1980 30 /12/ 1980 1599 - 03 /05/ 1980
34 Czech Republic

(new agreement)
15 /04/ 1980
28 /04/2009
30 /12/ 1980
26 /11/ 2009
1599 - 03 /05/ 1980
4114 - 13 /11/ 2009
35 Azerbaijan*** 29 /10/ 1982 26 /08/1983 26 /11/ 1982
36 Armenia 17 /01/ 2011 19 /09/ 2011 4145 - 05 /09/ 2011
37 Kyrgyzstan*** 29 /10/ 1982 26 /08/ 1983 26 /11/ 1982
38 Moldova 28 /01/2008 03 /09/ 2008 4098 - 29 /08/ 2008
39 Tajikistan*** 29 /10/ 1982 26 /08/ 1983 26 /11/ 1982
40 Uzbekistan*** 29 /10/ 1982 26 /08/ 1983 26 /11 1982
41 Ukraine***
(new agreement)
29 /10/ 1982
08 /11/ 2012
11/12/2015
26 /08/ 1983
01 /01/ 2014
26 /11/ 1982
4167 - 22 /03/ 2013
4203 - 23/12/2015
42 Lebanon 18 /02/ 2003 14 /04/ 2005 08 /04/ 2005
43 Seychelles 28 /06/ 2006 27 /10/ 2006 25 /10/ 2006
44 San Marino 27 /04/2007 18 /07/ 2007 4088 - 13 /06/ 2007
45 Quatar 11/11/ 2008 20 /03/ 2009 4099 - 14 /11/ 2008
46 United Arab Emirates 27 /02/ 2011 01 /01/ 2014 4145 - 05 /09/ 2011
47 Estonia 15 /10/ 2012 08 /10/ 2013 4164 - 01 /02/ 2013
48 Finland 15 /11/ 2012 27 /04/ 2013 4167 - 22 /03/ 2013
49 Portugal 19 /11/ 2012 01 /01/ 2014 4167 - 22 /03/.2013
50 Bosnia* 29 /06/ 1985 08 /09/ 1986 2073 - 23 /08/ 1985
51 Lithuania 21 /06/ 2013 17 /04/ 2014 4173 - 04 /12/ 2013
52 Spain 14 /02/ 2013 28 /05/2014 4167 - 22 /03/ 2013
53 The States of Guernsey 15 /07/ 2014 (in Cyprus), 29 /07 (in Guernsey) 04 /03/ 2015 4182 - 14 /08/ 2014
54 Swiss Confederation 25 /07/ 2014 15 /10/ 2015 4181 - 30 07/ 2014
55 Iceland 13 /11/ 2014 22 /12/ 2014 4191 - 19 /12/ 2014
56 Kingsdom of Bahrain 9 /03/ 2015 https://www.mof.gov.cy/icons/ecblank.gif 4193 - 20 /03/ 2015
57 Georgia 13 /05/ 2015 04 /01/ 2016 4196 - 29 /05/ 2015
58 Iran 4 /08/ 2015 https://www.mof.gov.cy/icons/ecblank.gif 4198 - 25 /08/ 2015
59 Ethiopia 30 /12/ 2015 https://www.mof.gov.cy/icons/ecblank.gif 4204 – 18 /01/ 2016https://www.mof.gov.cy/mof/mof.nsf/9112eddbfa7ba148c22579090034a907/cad18d0c22ff0177c22579090035f917/MainText/0.479C?OpenElement&FieldElemFormat=gif
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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