Cyprus tax

Cyprus Double Tax Treaties

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 these 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)
1Andorra18/5/2018 4240-1/6/2018
2Armenia17/01/201119/09/20114145 – 05 /09/ 2011
3Austria

(new agreement)

20/03/1990

21/05/2012

01/01/1991

01/04/2013

2500 – 27 /04/ 1990

4160 – 05 /10/ 2012

4Azerbaijan***29/10/198226/08/1983    26/11/1982
5 Barbados 03/05/2017 11/09/2017 4226 – 12/05/2017
6Belarus29/05/199812/02/19993273- 09 /10/ 1998
7Belgium14/05/199608/12/19993365 – 19 /11/ 1999
8Bosnia*29/06/198508/09/19862073 – 23 /08/ 1985
9Bulgaria30/10/200003/01/20013461 – 30 /12/ 2000
10Canada02/05/198403/09/19852053- 31 /05/ 1985
11China25/10/199005/10/19912578 – 22 /02/ 1991
12Czech Republic

(new agreement)

15/04/1980

28/04/2009

30/12/1980

26/11/2009

1599 – 03 /05/ 1980

4114 – 13 /11/ 2009

13Denmark

(new agreement)

26/05/1981

11/10/2010

10/04/1982

07/09/2011

1704 – 17 /07/ 1981

4145- 05 /09/ 2011

14Egypt19/12/199314/03/19952865 – 11 /03/ 1994
15Estonia15/10/201208/10/20134164 – 01 /02/ 2013
16Ethiopia30/12/2015 18/10/20174204 – 18 /01/ 2016
17Finland15/11/201228/04/20134167 – 22 /03/ 2013
18France18/12/198101/04/19831468 – 09 /07/ 1982
19Georgia13/05/201504/01/20164196 – 29 /05/ 2015
20Germany

(new agreement)

09/05/1974

18/02/2011

11/10/1977

16/12/2011

1199 – 27 /06/ 1975

4145 – 05 /09/ 2011

21Greece30/03/196816/01/1969651 – 10 /05/ 1968
22Hungary30/11/198124/11/1982862 -07 /05/ 1982
23Iceland13/11/201422/12/20144191 – 19 /12/ 2014
24India

(new agreement)

13/06/1994

18/11/2016

21/12/1994

14/12/2016

2921 – 04 /11/ 1994

4216 – 25 /11 / 2016

25Iran04/08/2015 05/03/20174198 – 25 /08/ 2015
26Ireland24/09/196812/07/1970726 – 19 /05/ 1969
27Italy

(new protocol)

24/04/1974

04/06/2009

09/06/1983

23/11/2010

1586 – 05 /09/ 1980

4125 – 04 /06/ 2010

28Jersey11/07/2016 17/02/20174213 – 5 /08 /2016
29Kingdom of Bahrain09/03/201526/04/20164193 – 20 /03/ 2015
30Kuwait

(new agreement)

15/12/1984

05/10/2010

25/09/1986

30/08/2013

2026 – 18 /01/ 1985

4145 – 05 /09/ 2011

31Kyrgyzstan***29/10/198226/08/198326/11/1982
32Latvia24/05/201627/10/20164211 – 03 /06 /2016
33Lebanon18/02/200314/04/200508/04/2005
34Lithuania21/06/201317/04/20144173 – 04 /12/ 2013
35 Luxembourg08/05/2017 4235-29/12/2017
36Malta22/10/199311/08/19942860 – 25 /02/ 1994
37Mauritius

(new protocol)

21/01/2000

23/10/2017

12/06/2000

 

3410 – 02 /06/ 2000

4233 – 17/11/2017

38Moldova28/01/200803/09/20084098 – 29 /08/ 2008
39Montenegro*29/06/198508/09/19862073 – 23 /08/ 1985
40Norway

(new agreement)

02/05/1991

24/02/2014

01/01/1995

08/07/2014

11/06/1996

4180 – 20 /06/ 2014

41Poland

(new agreement)

04/06/1992

22/03/2012

07/07/1993

09/11/2012

2735 – 04 /09/ 1992

4156 – 30 /03/ 2012

42Portugal19/11/201201/01/20144167 – 22 /03/2013
43Qatar11/11/200820/03/20094099 – 14 /11/ 2008
44Romania16/11/198108/11/19821757- 26 /02/ 1982
45Russia

(amending protocol)

05/12/1998

07/10/2010

17/08/1999

02/04/2012

3306 – 26 /02/ 1999

4145 – 05 /09/ 2011

46San Marino

(amending protocol)

27/04/2007

19/05/2017

18/07/2007

 

4088 – 13 /06/ 2007

4230 – 30 /06/ 2017

47Saudi Arabia03/01/2018 4237 – 05/03/2018
48Serbia*29/06/198508/09/19862073 – 23 /08/ 1985
49Seychelles28/06/200627/10/200625/10/2006
50Singapore24/11/200008/02/20013641 – 30 /12/ 2000
51Slovakia**15/04/198030/12/19801599 – 03 /05/ 1980
52Slovenia*

(new agreement)

29/06/1985

12/10/2010

08/09/1986

14/09/2011

2073 – 23 /08/ 1985

4145 – 05 /09/ 2011

53South Africa

(amending protocol)

26/11/1997

01/04/2015

08/12/1998

18/09/2015

3214 – 16/01/1998

4195 – 08 /05/ 2015

54Spain14/02/201328/05/20144167 – 22 /03/ 2013
55Sweden25/10/198814/11/19892377 – 20 /01/ 1989
56Swiss Confederation25/07/201415/10/20154181 – 30 07/ 2014
57Syria15/03/199222/02/19952863 – 04 /03/ 1994
58Thailand27/10/199804/04/20003394 – 17 /03/ 2000
59The States of Guernsey15 /07/ 2014 (in Cyprus), 29 /07/2014 (in Guernsey)04/03/20154182 – 14 /08/ 2014
60Ukraine***

(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

61United Arab Emirates27/02/201101/01/20144145 – 05 /09/ 2011
62United 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

63USA19/03/198431/12/19851944 – 04 /04/ 1984
64Uzbekistan***29/10/198226/08/198326 /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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marinos marinou

Marinos Marinou

Graduated from Liverpool John Moores University in 2011. Became a member of the Institute of Chartered Accountants of England and Wales (ICAEW) in 2015. Currently undergoing Certified Fraud Examiner (CFE) Level 1. Member of the International Tax Planning Association (ITPA).

 

Marinos is specialized in International Tax Planning, Advanced Consulting, and Corporate Services.

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