Cyprus has established itself as a significant financial hub, attracting investors and corporations worldwide. A key aspect of its appeal lies in its extensive network of Double Taxation Agreements (DTAs). These agreements are designed to prevent the same income from being taxed by two different jurisdictions, thereby fostering cross-border trade, ensuring tax fairness, and encouraging international investments.
With the list of agreements as provided by the Ministry of Finance, this resource stands not just as a testament to Cyprus’s commitment to global economic cooperation, but also as a practical tool for financial planning and decision-making in the international arena.
| State | Publication in the Official Gazette of the Republic (Number, date, text document) | |
| 1 | Andorra | 4240-1/6/2018 |
| 2 | Armenia | 4145 – 05 /09/ 2011 |
| 3 | Austria(new agreement) | 2500 – 27 /04/ 19904160 – 05 /10/ 2012 |
| 4 | Azerbaijan*** | 26/11/1982 |
| 5 | Barbados | 4226 – 12/05/2017 |
| 6 | Belarus | 3273- 09 /10/ 1998 |
| 7 | Belgium | 3365 – 19 /11/ 1999 |
| 8 | Bosnia* | 2073 – 23 /08/ 1985 |
| 9 | Bulgaria | 3461 – 30 /12/ 2000 |
| 10 | Canada | 2053- 31 /05/ 1985 |
| 11 | China | 2578 – 22 /02/ 1991 |
| 12 | Czech Republic(new agreement) | 1599 – 03 /05/ 19804114 – 13 /11/ 2009 |
| 13 | Croatia | 4278 – 27/10/2023 |
| 14 | Denmark(new agreement) | 1704 – 17 /07/ 1981 4145- 05 /09/ 2011 |
| 15 | Egypt(new agreement) | 2865 – 11 /03/ 19944255 – 25/10/2019 |
| 16 | Estonia | 4164 – 01 /02/ 2013 |
| 17 | Ethiopia | 4204 – 18 /01/ 2016 |
| 18 | Finland | 4167 – 22 /03/ 2013 |
| 19 | France(new agreement) | 1468 – 09 /07/ 19824279 – 22/12/2023 |
| 20 | Georgia | 4196 – 29 /05/ 2015 |
| 21 | Germany(new agreement)(amending protocol) | 1199 – 27 /06/ 19754145 – 05 /09/ 20114264 – 05/03/2021 |
| 22 | Greece | 651 – 10 /05/ 1968 |
| 23 | Hungary | 862 -07 /05/ 1982 |
| 24 | Iceland | 4191 – 19 /12/ 2014 |
| 25 | India(new agreement) | 2921 – 04 /11/ 19944216 – 25 /11/ 2016 |
| 26 | Iran | 4198 – 25 /08/ 2015 |
| 27 | Ireland | 726 – 19 /05/ 1969 |
| 28 | Italy(new protocol) | 1586 – 05 /09/ 19804125 – 04 /06/ 2010 |
| 29 | Jersey | 4213 – 05 /08 /2016 |
| 30 | Jordan | 4272 – 31/12/2021 |
| 31 | Kazakhstan | 4251-24/5/2019 |
| 32 | Kingdom of Bahrain | 4193 – 20 /03/ 2015 |
| 33 | Kuwait(new agreement) | 2026 – 18 /01/ 19854145 – 05 /09/ 2011 |
| 34 | Kyrgyzstan*** | 26/11/1982 |
| 35 | Latvia | 4211 – 03 /06 /2016 |
| 36 | Lebanon | 8/4/2005 |
| 37 | Lithuania | 4173 – 04 /12/ 2013 |
| 38 | Luxembourg | 4235-29/12/2017 |
| 39 | Malta | 2860 – 25 /02/ 1994 |
| 40 | Mauritius(new protocol) | 3410 – 02 /06/ 2000 4233 – 17/11/2017 |
| 41 | Moldova | 4098 – 29 /08/ 2008 |
| 42 | Montenegro* | 2073 – 23 /08/ 1985 |
| 43 | Netherlands | 4268 – 04/06/2021 |
| 44 | Norway(new agreement) | 11/06/19564180 – 20 /06/ 2014 |
| 45 | Poland(new agreement) | 2735 – 04 /09/ 19924156 – 30 /03/ 2012 |
| 46 | Portugal | 4167 – 22 /03/2013 |
| 47 | Qatar | 4099 – 14 /11/ 2008 |
| 48 | Romania | 1757- 26 /02/ 1982 |
| 49 | Russia(amending protocol)(additional amending protocol) | 3306 – 26 /02/ 19994145 – 05 /09/ 20114260 – 11/09/2020 |
| 50 | San Marino(amending protocol) | 4088 – 13 /06/ 20074230 – 30 /06/ 2017 |
| 51 | Saudi Arabia | 4237 – 05/03/2018 |
| 52 | Serbia* | 2073 – 23 /08/ 1985 |
| 53 | Seychelles | 25/10/2006 |
| 54 | Singapore | 3641 – 30 /12/ 2000 |
| 55 | Slovakia** | 1599 – 03 /05/ 1980 |
| 56 | Slovenia*(new agreement) | 2073 – 23 /08/ 19854145 – 05 /09/ 2011 |
| 57 | South Africa(amending protocol) | 3214 – 16/01/19984195 – 08 /05/ 2015 |
| 58 | Spain | 4167 – 22 /03/ 2013 |
| 59 | Sweden | 2377 – 20 /01/ 1989 |
| 60 | Swiss Confederation(amending protocol) | 4181 – 30 /07/2014 4259-24/07/2020 |
| 61 | Syria | 2863 – 04 /03/ 1994 |
| 62 | Thailand | 3394 – 17 /03/ 2000 |
| 63 | The States of Guernsey | 4182 – 14 /08/ 2014 |
| 64 | Ukraine***(new agreement)(amending protocol) | 26/11/19824167 – 22 /03/ 20134203 – 23/12/2015 |
| 65 | United Arab Emirates | 4145 – 05 /09/ 2011 |
| 66 | United Kingdom(amending protocol)(new agreement)amending protocol | 1107 – 05 /07/ 19744238 – 2/4/20184248- 28/12/2018 |
| 67 | USA | 1944 – 04 /04/ 1984 |
| 68 | Uzbekistan*** | 26 /11 1982 |
Source: Minsitry of Finance
*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.
