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Double Taxation Agreements

Ελληνικά
The text of each Agreement is available below.


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. Certain Agreements have already been concluded appear below, however they are pending enforcement.

Other than the Double Tax Agreements which are presently in force, the conlcusion of various other Agreements is pending. These Agreements are currently under negotiation.

The Double Tax Agreement in force between Cyprus and Norway, is that concluded between Norway and the United Kingdom, and is only available in the english language. Additionally the Agreement concluded between Cyprus and France is only available in the english language. The remaining Double Tax Agreements are available in both, the greek and the english language.

Additionally this web page contains
1. the Agreements in the form of exchange of letters, for the taxation of savings income that were signed on 25 May 2004 by the Republic of Cyprus and Guernsey, the Isle of Man, Jersey, the Netherlands Antilles, Aruba, Angualla, the British Virgin islands, the Cayman Islands, the United Kingdom Overseas Teritory of Montserrat and the Turks and Caicos Islands, and

2. the 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.


Adobe Reader fileΕxchange 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. (File size 3287,45Kb)

Adobe Reader fileArmenia - Signed 17.1.2011 (File size 935,15Kb)

Adobe Reader fileArmenia - Signed 29.10.1982 and shall be in force until the commencment of the new treaty (File size 4858,02Kb)

Adobe Reader fileAustria - signed 20.3.1990 (File size 969,53Kb)

Adobe Reader fileAzerbaijan (File size 4858,02Kb)

Adobe Reader fileBelarus (File size 910,78Kb)

Adobe Reader fileBelgium (File size 1026,87Kb)

Adobe Reader fileBulgaria (File size 2395,56Kb)

Adobe Reader fileCanada (File size 2516,26Kb)

Adobe Reader fileChina (File size 1250,45Kb)

Adobe Reader fileCzech Republic (File size 2670,81Kb)

Adobe Reader fileCzech Republic (to 31/12/2009) (File size 1520,69Kb)

Adobe Reader fileDenmark - Signed 11/10/2010 (File size 833,75Kb)

Adobe Reader fileDenmark - signed 26/5/1981 and shall be in force until the commencment of the new treaty (File size 2397,65Kb)

Adobe Reader fileEgypt (File size 1156,98Kb)

Adobe Reader fileEstonia - signed 15.10.2012 (File size 841,4Kb)

Adobe Reader fileFinland - Signed 15.11.2012 (File size 1134,81Kb)

Adobe Reader fileFrance (File size 11576,95Kb)

Adobe Reader fileGermany - Signed 18/2/2011 (File size 1170,03Kb)

Adobe Reader fileGermany - Signed 9/5/1974 and shall be in force until the commencment of the new treaty (File size 1942,71Kb)

Adobe Reader fileHungary (File size 2788,63Kb)

Adobe Reader fileIndia (File size 1291Kb)

Adobe Reader fileIreland (File size 1528,88Kb)

Adobe Reader fileItaly (File size 2470,82Kb)

Adobe Reader fileKuwait - Signed 15/12/1984 and shall be in force until the commencment of the new treaty (File size 7953,76Kb)

Adobe Reader fileKuwait - Signed 5/10/2010 (File size 1044,94Kb)

Adobe Reader fileKyrgyzstan (File size 4858,02Kb)

Adobe Reader fileLebanon (File size 1734,94Kb)

Adobe Reader fileMalta (File size 1203,91Kb)

Adobe Reader fileMauritius (File size 1093,36Kb)

Adobe Reader fileMoldova (File size 1884,3Kb)

Adobe Reader fileMoldova - to 3.9.2008 (File size 4858,02Kb)

Adobe Reader fileNorway (File size 1236,49Kb)

Adobe Reader filePoland (File size 1470,18Kb)

Adobe Reader filePortugal - Signed 19.11.2012 (File size 1080,74Kb)

Adobe Reader fileQatar (File size 2128,77Kb)

Adobe Reader fileRomania (File size 1837,41Kb)

Adobe Reader fileRussia - Signed 5/12/1998 (File size 23267,85Kb)

Adobe Reader fileRussia Additional Protocol to 1998 treaty - Signed 7/10/2010 (File size 341,96Kb)

Adobe Reader fileSan Marino (File size 1262,2Kb)

Adobe Reader fileSerbia and Montenegro (File size 1260,84Kb)

Adobe Reader fileSeychelles (File size 428,41Kb)

Adobe Reader fileSingapore (File size 875Kb)

Adobe Reader fileSlovakia (File size 1520,69Kb)

Adobe Reader fileSlovenia - Signed 12/10/2010 (File size 939,89Kb)

Adobe Reader fileSouth Africa (File size 999,35Kb)

Adobe Reader fileSpain - Signed 14.2.2013 (File size 964,87Kb)

Adobe Reader fileSweden (File size 1607,04Kb)

Adobe Reader fileSwiss 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, (File size 283,53Kb)

Adobe Reader fileSyria (File size 1005,09Kb)

Adobe Reader fileTajikistan (File size 4858,02Kb)

Adobe Reader fileThailand (File size 1050,33Kb)

Adobe Reader fileTHE 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) (File size 762,43Kb)

Adobe Reader fileUkraine (File size 4858,02Kb)

Adobe Reader fileUkraine - Signed 8.11.2012 (File size 2434,71Kb)

Adobe Reader fileUnion of Soviet Socialist Republics (File size 4858,02Kb)

Adobe Reader fileUnited Arab Emirates - Signed 27/2/2011 (File size 989,57Kb)

Adobe Reader fileUnited Kingdom of Great Britain and Northern Ireland (File size 2116,68Kb)

Adobe Reader fileUnited States of America (File size 8127,95Kb)

Adobe Reader fileUzbekistan (File size 4858,02Kb)

Adobe Reader fileYugoslavia (File size 1567,78Kb)



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