Cyprus Double Taxation Treaties

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		4193 - 20 /03/ 2015
57	Georgia	13 /05/ 2015	04 /01/ 2016	4196 - 29 /05/ 2015
58	Iran	4 /08/ 2015		4198 - 25 /08/ 2015
59	Ethiopia	30 /12/ 2015		4204 – 18 /01/ 2016

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.