TBC

TRANSCAPITAL BUSINESS CONSULTING LTD

Tax & Corporate Services

aslaw.eu

Cyprus Tax Treaties

Cyprus Tax Treaties

  State Date of
Signature
Treaty/Protocol/
Note
Date of entry
into force
Date of Publication in the Official Gazette
of the Republic
1 Austria
(new agreement)
20 Mar 1990
21 May 2012
10 Nov 1990
11 Jan 2013
27 Apr 1990
5 Oct 2012
2 Bulgaria 30 Oct 2000 3 Jan 2001 30 Dec 2000
3 Belarus 29 May 1998 12 Feb 1999  9 Oct 1998
4 Belgium 14 May 1996 8 Dec1999 19 Nov 1999
5 Canada 2 May 1984 3 Sep1985  31 May 1985
6 China 25 Oct1990 5 Oct 1991 22 Feb 1991
7 Denmark
Treaty
Notes
New Agreem.*
26 May 1981

11 Oct 2010
10 Aug 1981
10 Apr 1982
7 Sept 2011
 17 Jul 1981
 24 Sep 1982
 5 Sept 2011
8 Egypt 18 Dec1993 14 Mar1995 11 Mar 1994
9 France 18 Dec1981 1 April 1983  9 Jul 1982
10 Germany
new Agreement
9 May 1974
18 Febr 2011
11 Oct 1977
16 Dec 2011
27 Jun 1975
5 Sept 2011
11 Greece 30 Mar1968 16 Jan 1969  10 May 1968
12 Hungary 30 Nov1981 24 Nov 1982 7 May 1982
13 India 13 Jun 1994 21 Dec 1994  4 Nov 1994
14 Ireland 24 Sep1968 12 Jul1970 19 May 1969
15 Italy
Treaty
Protocol
(Additional Protocol)
24 April 1974
7 Oct 1980
4 Jun 2009
9 June 1983  5 Sep 1980 4 Jun 1982
4 Jun 2010
16 Kuwait
(New Agreement)
15 Dec 1984
5 Oct 2010
25 Sep 1986  18 Jan 1985
 5 Sept 2011
17 Lebanon 18 Feb 2003 14 Apr 2005  8 Apr 2005
18 Malta 22 Oct 1993 11 Aug 1994  25 Feb 1994
19 Mauritius 21 Jan 2000 12 Jun 2000 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
 4 Sep1992
 30 Mar. 2012
22 Romania 16 Nov 1981 8 Nov 1982 26 Feb 1982
23 Russia
(Amendment Protocol)
5 Dec1998
7 Oct 2010
17 Aug 1999
2 April 2012
 26 Feb 1999
 5 Sept 2011
24 South Africa 26 Nov 1997 8 Dec1998 16 Jan 1998
25 Sweden 22 Oct 1988 14 Nov1989  20 Jan 1989
26 Syria 15 Mar 1992 22 Feb 1995  4 Mar 1994
27 Singapore 24 Nov 2000 8 Feb 2001  30 Dec 2000
28 Thailand 27 Oct 1998 4 April 2000  17 Mar 2000
29 United Kingdom
Treaty
Protocol
20 Jun1974
2 Apr 1980
1 Nov1974  5 Jul 1974
30 USA 19 Mar 1984 31 Dec 1985  4 April 1984
31 Serbia* 29 Jun1985 8 Sep1986  23 Aug1985
32 Montenegro* 29 Jun1985 8 Sep 1986  23 Aug1985
33 Slovenia*
(New Agreement)
29 Jun1985
12 Oct 2010
8 Sep 1986
14 Sept 2011
23 Aug1985
5 Sept 2011
34 Slovakia** 15 April 1980 30 Dec 1980  3 May1980
35 Czech Republic

(new agreement)
15 April1980

28 April 2009
30 Dec 1980

26 Nov 2009
 3 May1980

 13 Nov 2009
36 Azerbaijan*** 29 Oct 1982 26 Aug 1983 26 Nov 1982
37 Armenia 17 Jan 2011 19 Sept 2011 5 Sept 2011
38 Kyrgyzstan*** 29 Oct 1982 26 Aug 1983 26 Nov 1982
39 Moldova 28 Jan 2008 03 Sept 2008 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  13 July 2007
45 Quatar 11 Nov 2008 20 Mar 2009  14 Nov 2008
46 United Arab Emirates 27 Febr 2011    5 Sept 2011
47 Estonia 15 Oct 2012 1 Jan. 2014  1 Febr 2013
48 Finland 15 Nov 2012 1 Jan. 2014 22 Mar. 2013
49 Portugal 19 Nov 2012 1 Jan. 2014 22 Mar. 2013
50 Spain 14 Feb 2013 1 Jan. 2014  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.


TBC

Copyright © 2025 Transcapital Business Consulting Ltd. All rights reserved.

Terms of Use     Privacy notice