International treaty

Kiribati: tax treaties

Tax treaties and related documents between the UK and Kiribati.


1950 Kiribati-UK Double Taxation Arrangement as amended by the 1974 Arrangement - in force

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The Double Taxation Arrangement entered into force on 10 May 1950 and amended on 4 March 1968 and 25 July 1974.

The convention applies to Kiribati and Tuvalu, successor states of the Gilbert and Ellice Islands, with effect from 1 January 1949.

It’s effective in the UK from:

  • 6 April 1948 for surtax
  • 1 April 1949 for profits tax
  • 6 April 1949 for Income Tax
Published 27 December 2013