Cyprus has entered into numerous Double Tax Treaties agreements. The main purpose of Double Taxation Treaties is to avoid the International Double Taxation when the same profits of a legal person or of an individual are taxed in two or more countries. As a result of the Double Taxation Treaties International Businesses are traded with stability and certainty. This is also the main reason why the Treaties constitute an important tool for International Tax Planning and give important advantage to the countries which sign such Treaties.
Cyprus has completed over 55 Double Taxation Treaties up to today and is also in negotiations with many countries for signing Treaties with them. Below you may find all Double Tax Agreements between Cyprus and other countries.
- Εxchange of letters for the taxation of savings income between the Republic of Cyprus and Guernsey, Isle of Man, Jersey, Netherlands Antilles, Aruba, Angualla, The British Virgin islands, Cayman Islands, The United Kingdom Overseas Teritory of Montserrat and Turks and Caicos Islands.
- Swiss Confederation - Agreement and Memorandum of Understanding between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments,
- THE COUNCIL OF THE EUROPEAN UNION AND THE REPRESENTATIVES OP THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL. - Revised Code of Conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (2009/C 322/01)
- Armenia - USSR treaty applicable - Signed 29.10.1982 and shall be in force until the commencment of the new treaty
- Armenia - Signed 17.1.2011
- Austria - signed 20.3.1990
- Azerbaijan - USSR treaty applicable - Signed 29.10.1982
- Bachrain - signed: 09.03.2015 – entry into force: 26.04.2016
- Belarus - Signed 29.10.1998
- Belgium - Signed 14.5.1996
- Bulgaria - Signed 30.10.2000
- Canada - Signed 2.5.1984
- China - Signed 25.10.1990
- Czech Republic - Signed 18.4.1980 applicable to 31.12.2009
- Czech Republic - Signed 28.4.2009
- Denmark - signed 26.5.1981 and shall be in force until the commencment of the new treaty
- Denmark - Signed 11/10/2010
- Egypt - Signed 22.10.1993
- Estonia - signed 15.10.2012
- Ethiopia - Signed 30.12.2015
- Finland - Signed 15.11.2012
- France - Signed 18.12.1981
- Georgia - singed at 13.5.2015
- Germany - Signed 9.5.1974 and shall be in force until the commencment of the new treaty
- Germany - Signed 18/2/2011
- Hungary - Signed 30.11.1981
- Iceland - Signed 13.11.2014
- Iran - Signed 4.8.2015
- India - Signed 13.6.1994
- Ireland - Signed 24.9.1968
- Italy - Signed 24.4.1974
- Kuwait - Signed 15.12.1984 and shall be in force until the commencment of the new treaty
- Kuwait - Signed 5.10.2010
- Kyrgyzstan - USSR treaty applicable - Signed 29.10.1982
- Lebanon - Signed 18.2.2003
- Malta - Signed 22.10.93
- Mauritius - Signed 21.1.2000
- Moldova - USSR treaty applicable - Signed 29.10.1982 - in force until 3.9.2008
- Moldova - Signed 28.1.2008
- Norway - Signed 11.6.56
- Norway - Signed 24.02.2014
- Poland - Signed 1.6.92 and 22.3.2012
- Portugal - Signed 19.11.2012
- Qatar - Signed 11.11.2008
- Romania - Signed 16.11.81
- Russia - Signed 5/12/1998
- Russia Additional Protocol to 1998 treaty - Signed 7/10/2010
- San Marino - Signed 27.4.2007
- Serbia and Montenegro - Yugoslavia treaty applicable - Signed 29.6.85
- Seychelles - Signed 28.7.2006
- Singapore - Signed 24.11.2000
- Slovakia - Czehoslavakia Treaty applicable - Signed 15.4.1980
- Slovenia - Signed 12.10.2010
- South Africa - Signed 26.11.1997
- South Africa Additional Protocol to 1997 treaty- Signed 1.4.2015
- Spain - Signed 14.2.2013
- Sweden - Signed 25.10.88
- Swiss Confederation - signed 27.7.2014
- Syria - Signed 15.3.1992
- Tajikistan - USSR treaty applicable - Signed 29.10.1982
- Thailand - Signed 28.10.1998
- Ukraine - USSR treaty applicable - Signed 29.10.1982 and shall be in force until the commencment of the new treaty
- Ukraine - Signed 8.11.2012
- Union of Soviet Socialist Republics - Signed 29.10.1982
- United Arab Emirates - Signed 27.2.2011
- United Kingdom of Great Britain and Northern Ireland - Signed 20.6.1974
- United States of America - Signed 19.3.1984
- Uzbekistan - USSR treaty applicable - Signed 29.10.1982
- Yugoslavia - Signed 29.6.1985
The Double Tax Agreements concluded and their respective date of enforcent between Cyprus and other countries can be found on the official website of the Ministry of Finance.
