Cyprus has 69 double tax treaties in force, covering every other member state of the European Union and most of the world’s major economies. The list below is compiled from the register published by the Ministry of Finance.
European Union
Treaties are in force with every other EU member state.
- Austria
- Belgium
- Bulgaria
- Croatia
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Ireland
- Italy
- Latvia
- Lithuania
- Luxembourg
- Malta
- Netherlands
- Poland
- Portugal
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
Rest of Europe
- Andorra
- Belarus
- Bosnia and Herzegovina
- Guernsey
- Iceland
- Jersey
- Moldova
- Montenegro
- Norway
- Russia
- San Marino
- Serbia
- Switzerland
- Ukraine
- United Kingdom
Middle East and the Gulf
- Bahrain
- Iran
- Jordan
- Kuwait
- Lebanon
- Oman
- Qatar
- Saudi Arabia
- Syria
- United Arab Emirates
Asia and Central Asia
- Armenia
- Azerbaijan
- China
- Georgia
- India
- Kazakhstan
- Kyrgyz Republic
- Singapore
- Thailand
- Uzbekistan
Africa
- Egypt
- Ethiopia
- Mauritius
- Seychelles
- South Africa
The Americas
- Barbados
- Canada
- United States
Signed, but not yet in force
These treaties have been signed but had not entered into force at the date of review. They cannot be relied on until they do.
- Curaçao
- Hong Kong
- Viet Nam
Treaties that apply by succession
Several treaties apply through agreements concluded with predecessor states rather than through a treaty signed with the country itself. The agreement with the former Soviet Union continues to apply to Azerbaijan, the Kyrgyz Republic and Uzbekistan; the agreement with the former Yugoslavia to Bosnia and Herzegovina, Montenegro, Serbia and Slovenia; and the agreement with the former Czechoslovakia to Slovakia. This matters in practice, because the terms are those of the original agreement rather than a modern one.
What rate actually applies
We have deliberately not published a table of withholding rates. The rate that applies to a particular payment depends on the type of income, the size of the shareholding, whether the recipient is the beneficial owner, and in several cases on conditions specific to that treaty. A figure taken from a table without those conditions is as likely to mislead as to help. Tell us the payment you have in mind and the two countries involved, and we will tell you where it lands.
Compiled from the Double Tax Treaties register published by the Cyprus Ministry of Finance. Last reviewed August 2026. Treaties enter into force, and are amended by protocol, from time to time — please confirm the current position with us before relying on it.