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Cyprus offers a network of various double tax treaties (CTT) giving business and individuals the benefit while establishing legal entities in Cyprus.

Tax Treaties replace the local tax legislation and protect business against double taxation of income earned within Treatie signed countries.

 

List of this tax treaties :

 

State
Date of Signature
Treaty/Protocol/Note
Date of entry into force
Publication in the Official Gazette of the Republic
(Number, date, text document)
1 Andorra 18/5/2018  4240-1/6/2018
2 Armenia 17/01/2011 19/09/2011 4145 – 05 /09/ 2011
3 Austria

(new agreement)

20/03/1990

21/05/2012

01/01/1991

01/04/2013

2500 – 27 /04/ 1990

4160 – 05 /10/ 2012

4 Azerbaijan*** 29/10/1982 26/08/1983     26/11/1982
5  Barbados  03/05/2017  11/09/2017  4226 – 12/05/2017
6 Belarus 29/05/1998 12/02/1999 3273- 09 /10/ 1998
7 Belgium 14/05/1996 08/12/1999 3365 – 19 /11/ 1999
8 Bosnia* 29/06/1985 08/09/1986 2073 – 23 /08/ 1985
9 Bulgaria 30/10/2000 03/01/2001 3461 – 30 /12/ 2000
10 Canada 02/05/1984 03/09/1985 2053- 31 /05/ 1985
11 China 25/10/1990 05/10/1991 2578 – 22 /02/ 1991
12 Czech Republic

(new agreement)

15/04/1980

28/04/2009

30/12/1980

26/11/2009

1599 – 03 /05/ 1980

4114 – 13 /11/ 2009

13 Denmark

(new agreement)

26/05/1981

11/10/2010

10/04/1982

07/09/2011

1704 – 17 /07/ 1981

4145- 05 /09/ 2011

14 Egypt 19/12/1993 14/03/1995 2865 – 11 /03/ 1994
15 Estonia 15/10/2012 08/10/2013 4164 – 01 /02/ 2013
16 Ethiopia 30/12/2015  18/10/2017 4204 – 18 /01/ 2016
17 Finland 15/11/2012 28/04/2013 4167 – 22 /03/ 2013
18 France 18/12/1981 01/04/1983 1468 – 09 /07/ 1982
19 Georgia 13/05/2015 04/01/2016 4196 – 29 /05/ 2015
20 Germany

(new agreement)

09/05/1974

18/02/2011

11/10/1977

16/12/2011

1199 – 27 /06/ 1975

4145 – 05 /09/ 2011

21 Greece 30/03/1968 16/01/1969 651 – 10 /05/ 1968
22 Hungary 30/11/1981 24/11/1982 862 -07 /05/ 1982
23 Iceland 13/11/2014 22/12/2014 4191 – 19 /12/ 2014
24 India

(new agreement)

13/06/1994

18/11/2016

21/12/1994

14/12/2016

2921 – 04 /11/ 1994

4216 – 25 /11 / 2016

25 Iran 04/08/2015  05/03/2017 4198 – 25 /08/ 2015
26 Ireland 24/09/1968 12/07/1970 726 – 19 /05/ 1969
27 Italy

(new protocol)

24/04/1974

04/06/2009

09/06/1983

23/11/2010

1586 – 05 /09/ 1980

4125 – 04 /06/ 2010

28 Jersey 11/07/2016  17/02/2017 4213 – 5 /08 /2016
29 Kingdom of Bahrain 09/03/2015 26/04/2016 4193 – 20 /03/ 2015
30 Kuwait

(new agreement)

15/12/1984

05/10/2010

25/09/1986

30/08/2013

2026 – 18 /01/ 1985

4145 – 05 /09/ 2011

31 Kyrgyzstan*** 29/10/1982 26/08/1983 26/11/1982
32 Latvia 24/05/2016 27/10/2016 4211 – 03 /06 /2016
33 Lebanon 18/02/2003 14/04/2005 08/04/2005
34 Lithuania 21/06/2013 17/04/2014 4173 – 04 /12/ 2013
35  Luxembourg 08/05/2017  4235-29/12/2017
36 Malta 22/10/1993 11/08/1994 2860 – 25 /02/ 1994
37 Mauritius

(new protocol)

21/01/2000

23/10/2017

12/06/2000

 

3410 – 02 /06/ 2000

4233 – 17/11/2017

38 Moldova 28/01/2008 03/09/2008 4098 – 29 /08/ 2008
39 Montenegro* 29/06/1985 08/09/1986 2073 – 23 /08/ 1985
40 Norway

(new agreement)

02/05/1991

24/02/2014

01/01/1995

08/07/2014

11/06/1996

4180 – 20 /06/ 2014

41 Poland

(new agreement)

04/06/1992

22/03/2012

07/07/1993

09/11/2012

2735 – 04 /09/ 1992

4156 – 30 /03/ 2012

42 Portugal 19/11/2012 01/01/2014 4167 – 22 /03/2013
43 Qatar 11/11/2008 20/03/2009 4099 – 14 /11/ 2008
44 Romania 16/11/1981 08/11/1982 1757- 26 /02/ 1982
45 Russia

(amending protocol)

05/12/1998

07/10/2010

17/08/1999

02/04/2012

3306 – 26 /02/ 1999

4145 – 05 /09/ 2011

46 San Marino

(amending protocol)

27/04/2007

19/05/2017

18/07/2007

 

4088 – 13 /06/ 2007

4230 – 30 /06/ 2017

47 Saudi Arabia 03/01/2018  4237 – 05/03/2018
48 Serbia* 29/06/1985 08/09/1986 2073 – 23 /08/ 1985
49 Seychelles 28/06/2006 27/10/2006 25/10/2006
50 Singapore 24/11/2000 08/02/2001 3641 – 30 /12/ 2000
51 Slovakia** 15/04/1980 30/12/1980 1599 – 03 /05/ 1980
52 Slovenia*

(new agreement)

29/06/1985

12/10/2010

08/09/1986

14/09/2011

2073 – 23 /08/ 1985

4145 – 05 /09/ 2011

53 South Africa

(amending protocol)

26/11/1997

01/04/2015

08/12/1998

18/09/2015

3214 – 16/01/1998

4195 – 08 /05/ 2015

54 Spain 14/02/2013 28/05/2014 4167 – 22 /03/ 2013
55 Sweden 25/10/1988 14/11/1989 2377 – 20 /01/ 1989
56 Swiss Confederation 25/07/2014 15/10/2015 4181 – 30 07/ 2014
57 Syria 15/03/1992 22/02/1995 2863 – 04 /03/ 1994
58 Thailand 27/10/1998 04/04/2000 3394 – 17 /03/ 2000
59 The States of Guernsey 15 /07/ 2014 (in Cyprus), 29 /07/2014 (in Guernsey) 04/03/2015 4182 – 14 /08/ 2014
60 Ukraine***

(new agreement)

(amending protocol)

29/10/1982

08/11/2012

11/12/2015

26/08/1983

19/08/2013

 

26/11/1982

4167 – 22 /03/ 2013

4203 – 23/12/2015

61 United Arab Emirates 27/02/2011 01/01/2014 4145 – 05 /09/ 2011
62 United Kingdom

(amending protocol)

(new agreement)

20/06/1974

02/04/1980

22/3/2018

18/03/1975

15/12/1980

 

 

1107 – 05 /07/ 1974

4238 – 2/4/2018

63 USA 19/03/1984 31/12/1985 1944 – 04 /04/ 1984
64 Uzbekistan*** 29/10/1982 26/08/1983 26 /11 1982

 

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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