Collection

Tax treaties

• From: HM Revenue & Customs
• First published: 28 July 2014

This collection brings together the UK's tax treaties.

You can find superseded tax treaties on the National Archives website

For more information about the Multilateral Convention (MLC) on Mutual Administrative Assistance in Tax Matters please see the OECD website

Countries A to C

1. Albania: tax treaties

   • 1 December 2013
   • International treaty

2. Algeria: tax treaties

   • 5 July 2016
   • International treaty

3. Antigua and Barbuda: tax treaties

   • 6 January 2014
   • International treaty

4. Argentina: tax treaties

   • 21 February 2014
   • International treaty

5. Armenia: tax treaties

   • 27 February 2014
   • International treaty

6. Australia: tax treaties

   • 1 February 2012
   • International treaty

7. Austria: tax treaties

   • 1 January 2007
   • International treaty

8. Azerbaijan: tax treaties

   • 27 February 1990
   • International treaty

9. Bahrain: tax treaties

   • 26 October 1990
   • International treaty

10. Bangladesh: tax treaties

    • 27 February 1961
    • International treaty

11. Barbados: tax treaties

    • 25 August 1998
    • International treaty

12. Belarus: tax treaties

    • 23 December 2007
    • International treaty

13. Belgium: tax treaties

    • 26 April 2007
    • International treaty

14. Belize: tax treaties

    • 27 February 2006
    • International treaty

15. Bolivia: tax treaties

    • 28 March 2005
    • International treaty

16. Bosnia-Herzegovina: tax treaties

    • 24 August 1996
    • International treaty

17. Botswana: tax treaties

    • 3 February 2014
    • International treaty

18. Brazil: tax treaties

    • 21 March 2017
    • International treaty

19. British Virgin Islands: tax treaties

    • 20 April 1999
    • International treaty

20. Brunei: tax treaties

    • 23 March 1995
    • International treaty

21. Bulgaria: tax treaties

    • 13 January 2017
    • International treaty

22. Burma: tax treaties

    • 16 December 2013
    • International treaty

23. Cameroon: tax treaties

    • 13 April 2008
    • International treaty

24. Canada: tax treaties

    • 5 January 2017
    • International treaty

25. Cayman Islands: tax treaties

    • 20 January 2011
    • International treaty

26. Chile: tax treaties

    • 30 June 2005
    • International treaty

27. China: tax treaties

    • 17 December 2013
    • International treaty

28. Colombia: tax treaties

    • 4 November 2016
    • International treaty

29. Croatia: tax treaties

    • 3 April 2008
    • International treaty

30. Cyprus: tax treaties

    • 26 March 2012
    • International treaty

31. Czech Republic: tax treaties

    • 29 October 2007
    • International treaty

Countries D to F

1. Denmark: tax treaties

   • 1 March 2011
   • International treaty

2. Egypt: tax treaties

   • 18 October 2007
   • International treaty

3. Estonia: tax treaties

   • 18 January 2017
   • International treaty

4. Ethiopia: tax treaties

   • 8 March 2013
   • International treaty

5. Falkland Islands: tax treaties

   • 5 February 2007
   • International treaty

6. Faroes: tax treaties

   • 3 March 2010
   • International treaty

7. Fiji: tax treaties

   • 18 October 2008
   • International treaty

8. Finland: tax treaties

   • 16 December 2013
   • International treaty

9. France: tax treaties

   • 7 January 2010
   • International treaty

Countries G to I

1. Gambia: tax treaties

   • 10 August 2008
   • International treaty

2. Georgia: tax treaties

   • 24 January 2011
   • International treaty

3. Germany: tax treaties

   • 16 March 2017
   • International treaty

4. Ghana: tax treaties

   • 5 October 2006
   • International treaty

5. Greece: tax treaties

   • 14 August 2008
   • International treaty

6. Grenada: tax treaties

   • 28 July 2016
   • International treaty

7. Guernsey: tax treaties

   • 4 January 2017
   • International treaty

8. Guyana: tax treaties

   • 14 February 2007
   • International treaty

9. Hong Kong: tax treaties

   • 23 December 2010
   • International treaty

10. Hungary: tax treaties

    • 5 March 2012
    • International treaty

11. Iceland: tax treaties

    • 12 December 2012
    • International treaty

12. India: tax treaties

    • 8 January 2014
    • International treaty

13. Indonesia: tax treaties

    • 16 August 2007
    • International treaty

14. Iran: tax treaties

    • 19 December 2013
    • International treaty

15. Ireland: tax treaties

    • 25 January 2011
    • International treaty

16. Isle of Man: tax treaties

    • 5 January 2017
    • International treaty

17. Israel: tax treaties

    • 23 February 2011
    • International treaty

18. Italy: tax treaties

    • 5 August 2006
    • International treaty

19. Ivory Coast: tax treaties

    • 16 December 2012
    • International treaty

Countries J to L

1. Jamaica: tax treaties

   • 17 December 2013
   • International treaty

2. Japan: tax treaties

   • 16 February 2015
   • International treaty

3. Jersey: tax treaties

   • 5 January 2017
   • International treaty

4. Jordan: tax treaties

   • 4 July 2005
   • International treaty

5. Kazakhstan: tax treaties

   • 6 January 2014
   • International treaty

6. Kenya: tax treaties

   • 27 December 2013
   • International treaty

7. Kiribati: tax treaties

   • 27 December 2013
   • International treaty

8. Kosovo: tax treaties

   • 8 January 2016
   • International treaty

9. Kuwait: tax treaties

   • 31 May 2005
   • International treaty

10. Latvia: tax treaties

    • 22 February 2007
    • International treaty

11. Lebanon: tax treaties

    • 27 December 2013
    • International treaty

12. Lesotho: tax treaties

    • 4 November 2016
    • International treaty

13. Libya: tax treaties

    • 25 April 2010
    • International treaty

14. Liechtenstein: tax treaties

    • 16 January 2013
    • International treaty

15. Lithuania: tax treaties

    • 30 June 2005
    • International treaty

16. Luxembourg: tax treaties

    • 27 December 2013
    • International treaty

Countries M to O

1. Macedonia: tax treaties

   • 12 August 2007
   • International treaty

2. Malawi: tax treaties

   • 30 December 2013
   • International treaty

3. Malaysia: tax treaties

   • 13 January 2011
   • International treaty

4. Malta: tax treaties

   • 10 August 2006
   • International treaty

5. Mauritius: tax treaties

   • 19 October 2011
   • International treaty

6. Mexico: tax treaties

   • 6 June 2011
   • International treaty

7. Moldova: tax treaties

   • 6 January 2009
   • International treaty

8. Mongolia: tax treaties

   • 27 March 2009
   • International treaty

9. Montenegro: tax treaties

   • 1 March 1989
   • International treaty

10. Montserrat: tax treaties

    • 27 December 2013
    • International treaty

11. Morocco: tax treaties

    • 19 August 2007
    • International treaty

12. Namibia: tax treaties

    • 30 December 2013
    • International treaty

13. Netherlands: tax treaties

    • 8 February 2017
    • International treaty

14. New Zealand: tax treaties

    • 17 September 2008
    • International treaty

15. Nigeria: tax treaties

    • 5 February 2007
    • International treaty

16. Norway: tax treaties

    • 13 February 2014
    • International treaty

17. Oman: tax treaties

    • 13 June 2016
    • International treaty

Countries P to R

1. Pakistan: tax treaties

   • 14 August 2006
   • International treaty

2. Panama: tax treaties

   • 17 December 2013
   • International treaty

3. Papua New Guinea: tax treaties

   • 22 February 2007
   • International treaty

4. Philippines: tax treaties

   • 15 November 2013
   • International treaty

5. Poland: tax treaties

   • 29 December 2006
   • International treaty

6. Portugal: tax treaties

   • 7 April 2013
   • International treaty

7. Qatar: tax treaties

   • 8 August 2011
   • International treaty

8. Romania: tax treaties

   • 30 December 2013
   • International treaty

9. Russia: tax treaties

   • 5 September 2006
   • International treaty

Countries S to U

1. Saint Kitts and Nevis: tax treaties

   • 30 December 2013
   • International treaty

2. Saudi Arabia: tax treaties

   • 23 December 2009
   • International treaty

3. Senegal: tax treaties

   • 2 August 2016
   • International treaty

4. Serbia: tax treaties

   • 2 March 2014
   • International treaty

5. Sierra Leone: tax treaties

   • 30 December 2013
   • International treaty

6. Singapore: tax treaties

   • 14 August 2006
   • International treaty

7. Slovak Republic: tax treaties

   • 2 February 2012
   • International treaty

8. Slovenia: tax treaties

   • 25 September 2008
   • International treaty

9. Solomon Islands: tax treaties

   • 30 December 2013
   • International treaty

10. South Africa: tax treaties

    • 1 June 2015
    • International treaty

11. South Korea: tax treaties

    • 5 October 2006
    • International treaty

12. Spain: tax treaties

    • 23 May 2006
    • International treaty

13. Sri Lanka: tax treaties

    • 30 December 2013
    • International treaty

14. Sudan: tax treaties

    • 4 February 2013
    • International treaty

15. Swaziland: tax treaties

    • 2 January 2014
    • International treaty

16. Sweden: tax treaties

    • 17 December 2013
    • International treaty

17. Switzerland: tax treaties

    • 22 July 2016
    • International treaty

18. Taiwan: tax treaties

    • 30 June 2005
    • International treaty

19. Tajikistan: Tax Treaties

    • 14 January 2016
    • International treaty

20. Thailand: tax treaties

    • 2 January 2014
    • International treaty

21. Trinidad and Tobago: tax treaties

    • 2 January 2014
    • International treaty

22. Tunisia: tax treaties

    • 2 January 2014
    • International treaty

23. Turkey: tax treaties

    • 17 August 2006
    • International treaty

24. Turkmenistan: tax treaties

    • 24 January 2017
    • International treaty

25. Tuvalu: tax treaties

    • 2 January 2014
    • International treaty

26. Uganda: tax treaties

    • 2 March 2007
    • International treaty

27. Ukraine: tax treaties

    • 14 February 2007
    • International treaty

28. United Arab Emirates: tax treaties

    • 18 January 2017
    • International treaty

29. Uruguay: tax treaties

    • 13 December 2016
    • International treaty

30. USA: tax treaties

    • 30 June 2005
    • International treaty

31. USSR: tax treaties

    • 28 March 1999
    • International treaty

32. Uzbekistan: tax treaties

    • 28 February 2007
    • International treaty

Countries V to Z

1. Venezuela: tax treaties

   • 21 February 2007
   • International treaty

2. Vietnam: tax treaties

   • 22 February 2007
   • International treaty

3. Zaire: tax treaties

   • 2 January 2014
   • International treaty

4. Zambia: tax treaties

   • 2 January 2014
   • International treaty

5. Zimbabwe: tax treaties

   • 2 January 2014
   • International treaty

Related documents

1. Double taxation treaties: how they work

   • 16 December 2013
   • Guidance

2. Double Taxation Treaties: non UK resident with UK income

   • 23 June 2016
   • Guidance

3. Announcements in 2014 of changes to UK Double Taxation Treaties

   • 6 January 2015
   • Guidance

Document information

Published: 28 July 2014

From: HM Revenue & Customs