Double Taxation Agreements

KEY CORPORATE FEATURES
Approximate time to incorporate	5 days
Minimum number of Directors	1
Local Director required	No
Local Secretary required	No
Shareholder required	1
Disclosure of Beneficial Owner requirement	Yes
Audit Requirement	Yes
Accounts Filing Requirement	Yes
Taxation	15%

Double Taxation Agreements

Page Last Modified at: 08/09/2026

	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	11/01/2019	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	Croatia	17/10/2023	28/12/2023	4278 – 27/10/2023
14	Curacao	23/04/2025		4295-9/5/2025
15	Denmark (new agreement)	26/05/1981 11/10/2010	10/04/1982 07/09/2011	1704 – 17 /07/ 1981 4145- 05 /09/ 2011
16	Egypt (new agreement)	19/12/1993 08/10/2019	14/03/1995 31/07/2020	2865 – 11 /03/ 1994 4255 – 25/10/2019
17	Estonia	15/10/2012	08/10/2013	4164 – 01 /02/ 2013
18	Ethiopia	30/12/2015	18/10/2017	4204 – 18 /01/ 2016
19	Finland	15/11/2012	28/04/2013	4167 – 22 /03/ 2013
20	France (new agreement)	18/12/1981 11/12/2023	01/04/1983	1468 – 09 /07/ 1982 4279 – 22/12/2023
21	Georgia	13/05/2015	04/01/2016	4196 – 29 /05/ 2015
22	Germany (new agreement) (amending protocol)	09/05/1974 18/02/2011 19/02/2021	11/10/1977 16/12/2011 08/12/2021	1199 – 27 /06/ 1975 4145 – 05 /09/ 2011 4264 – 05/03/2021
23	Greece	30/03/1968	16/01/1969	651 – 10 /05/ 1968
24	Hong Kong	12/6/2026		4305 – 19/6/2026
25	Hungary	30/11/1981	24/11/1982	862 -07 /05/ 1982
26	Iceland	13/11/2014	22/12/2014	4191 – 19 /12/ 2014
27	India (new agreement)	13/06/1994 18/11/2016	21/12/1994 14/12/2016	2921 – 04 /11/ 1994 4216 – 25 /11/ 2016
28	Iran	04/08/2015	05/03/2017	4198 – 25 /08/ 2015
29	Ireland	24/09/1968	12/07/1970	726 – 19 /05/ 1969
30	Italy (new protocol)	24/04/1974 04/06/2009	09/06/1983 23/11/2010	1586 – 05 /09/ 1980 4125 – 04 /06/ 2010
31	Jersey	11/07/2016	17/02/2017	4213 – 05 /08 /2016
32	Jordan	17/12/2021	11/04/2022	4272 – 31/12/2021
33	Kazakhstan	15/5/2019	17/1/2020	4251-24/5/2019
34	Kingdom of Bahrain	09/03/2015	26/04/2016	4193 – 20 /03/ 2015
35	Kuwait (new agreement)	15/12/1984 05/10/2010	25/09/1986 30/08/2013	2026 – 18 /01/ 1985 4145 – 05 /09/ 2011
36	Kyrgyz Republic*** (new agreement)	29/10/1982 8/6/2026	26/08/1983	26/11/1982 4306-26/6/2026
37	Latvia	24/05/2016	27/10/2016	4211 – 03 /06 /2016
38	Lebanon	18/02/2003	14/04/2005	08/04/2005
39	Lithuania	21/06/2013	17/04/2014	4173 – 04 /12/ 2013
40	Luxembourg	08/05/2017	23/04/2018	4235-29/12/2017
41	Malta	22/10/1993	11/08/1994	2860 – 25 /02/ 1994
42	Mauritius (new protocol)	21/01/2000 23/10/2017	12/06/2000 2/5/2018	3410 – 02 /06/ 2000 4233 – 17/11/2017
43	Moldova	28/01/2008	03/09/2008	4098 – 29 /08/ 2008
44	Montenegro*	29/06/1985	08/09/1986	2073 – 23 /08/ 1985
45	Netherlands	01/06/2021	30/6/2023	4268 – 04/06/2021
46	Norway (new agreement)	02/05/1991 24/02/2014	01/01/1995 08/07/2014	11/06/1956 4180 – 20 /06/ 2014
47	Oman	08/12/2024	05/03/2025	4291 – 13/12/2024
48	Poland (new agreement)	04/06/1992 22/03/2012	07/07/1993 09/11/2012	2735 – 04 /09/ 1992 4156 – 30 /03/ 2012
49	Portugal	19/11/2012	16/08/2013	4167 – 22 /03/2013
50	Qatar	11/11/2008	20/03/2009	4099 – 14 /11/ 2008
51	Romania	16/11/1981	08/11/1982	1757- 26 /02/ 1982
52	Russia (amending protocol) (additional amending protocol)	05/12/1998 07/10/2010 08/09/2020	17/08/1999 02/04/2012 15/01/2021	3306 – 26 /02/ 1999 4145 – 05 /09/ 2011 4260 – 11/09/2020
53	San Marino (amending protocol)	27/04/2007 19/05/2017	18/07/2007 27/6/2018	4088 – 13 /06/ 2007 4230 – 30 /06/ 2017
54	Saudi Arabia	03/01/2018	01/03/2019	4237 – 05/03/2018
55	Serbia*	29/06/1985	08/09/1986	2073 – 23 /08/ 1985
56	Seychelles	28/06/2006	27/10/2006	25/10/2006
57	Singapore	24/11/2000	08/02/2001	3641 – 30 /12/ 2000
58	Slovakia**	15/04/1980	30/12/1980	1599 – 03 /05/ 1980
59	Slovenia* (new agreement)	29/06/1985 12/10/2010	08/09/1986 14/09/2011	2073 – 23 /08/ 1985 4145 – 05 /09/ 2011
60	South Africa (amending protocol)	26/11/1997 01/04/2015	08/12/1998 18/09/2015	3214 – 16/01/1998 4195 – 08 /05/ 2015
61	Spain	14/02/2013	28/05/2014	4167 – 22 /03/ 2013
62	Sweden (amending protocol)	25/10/1988 3/7/2026	14/11/1989	2377 – 20 /01/ 1989 4307 – 10/07/2026
63	Swiss Confederation (amending protocol)	25/07/2014 20/07/2020	15/10/2015 03/11/2021	4181 – 30 /07/2014 4259-24/07/2020
64	Syria	15/03/1992	22/02/1995	2863 – 04 /03/ 1994
65	Thailand	27/10/1998	04/04/2000	3394 – 17 /03/ 2000
66	The States of Guernsey	15 /07/ 2014 (in Cyprus), 29 /07/2014 (in Guernsey)	04/03/2015	4182 – 14 /08/ 2014
67	Ukraine*** (new agreement) (amending protocol)	29/10/1982 08/11/2012 11/12/2015	26/08/1983 19/08/2013 28/11/2019	26/11/1982 4167 – 22 /03/ 2013 4203 – 23/12/2015
68	United Arab Emirates	27/02/2011	01/01/2014	4145 – 05 /09/ 2011
69	United Kingdom (amending protocol) (new agreement) amending protocol	20/06/1974 02/04/1980 22/3/2018 19/12/2018	18/03/1975 15/12/1980 18/7/2018 2/10/2019	1107 – 05 /07/ 1974 4238 – 2/4/2018 4248- 28/12/2018
70	USA	19/03/1984	31/12/1985	1944 – 04 /04/ 1984
71	Uzbekistan***	29/10/1982	26/08/1983	26 /11 1982
72	Viet Nam	15/12/2025		4302 – 19/12/2025

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.