International treaty

Cyprus: tax treaties

Tax treaties and related documents between the UK and Cyprus.

Documents

2018 Cyprus and UK Double Taxation Convention – not in force

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1974 Cyprus and UK Double Taxation Convention as amended by a Protocol signed 2 April 1980 - in force

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Details

2018 Double Taxation Convention

The UK and Cyprus Double Taxation Convention was signed on 22 March 2018 in Nicosia. The convention will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.

1974 Double Taxation Convention

The Double Taxation Convention came into force on 1 November 1974 and was amended by signed protocol on 2 April 1980.

The convention is effective in Cyprus for any year of assessment beginning on or after 1 January 1973 and in the UK for:

  • Corporation Tax - any year of assessment beginning on or after 1 April 1973
  • Income Tax - any year of assessment beginning on or after 6 April 1973
Published 27 March 2012
Last updated 22 March 2018 + show all updates
  1. The Cyprus and UK Double Taxation Convention signed on 22 March 2018 has been added.
  2. First published.