UK Double Taxation Treaties

Double Tax Treaties are agreements entered into between two or more countries or states designed to prevent tax being deducted twice where the same income is taxable in all states. These also provide rules concerning treatment of cross-border trade.

There are more than 2,500 Double Tax Treaties worldwide and the UK has one of the largest networks of treaties with over 120 currently in force and further treaties being negotiated. The UK has a strong commitment to encourage cross-border economic activity and to promote international trade.

A full list of double tax treaties currently in force with the UK can be found below;

Algeria Faroes Lebanon Sierra Leone
Antigua and Barbuda Fiji Lesotho Singapore
Argentina Finland Libya Slovak Republic
Armenia France Liechtenstein Slovenia
Australia Gambia Lithuania Solomon Islands
Austria Georgia Luxembourg South Africa
Azerbaijan Germany Macedonia Spain
Bahrain Ghana Malawi Sri Lanka
Bangladesh Greece Malaysia Sudan
Barbados Grenada Malta Swaziland
Belarus Guernsey Mauritius Sweden
Belgium Guyana Mexico Switzerland
Belize Hong Kong Moldova Taiwan
Bolivia Hungary Mongolia Tajikistan
Bosnia Herzegovina Iceland Montserrat Thailand
Botswana India Morocco Trinidad and Tobago
Brazil Indonesia Namibia Tunisia
Brunei Iran Netherlands Turkey
Bulgaria Iceland New Zealand Turkmenistan
Burma Isle of Man Nigeria Tuvalu
Cameroon Israel Norway Uganda
Canada Italy Oman Ukraine
Cayman Islands Ivory Coast Pakistan USA
Chile Jamaica Papua New Guinea U.S.S.R
China Japan Philippines Uzbekistan
Croatia Jersey Poland Venezuela
Cyprus Jordan Portugal Vietnam
Czech Republic Kazakhstan Qatar Zaire
Denmark Kenya Romania Zambia
Egypt Kiribati Russia Zimbabwe
Estonia Korea St Christopher (St. Kitts)- Nevis
Ethiopia Kuwait Saudi Arabia
Falkland Islands Latvia Serbia & Montenegro

Many of these agreements have been in existence for in excess of fifty years.

Further to these agreements the UK has also signed further treaties with Brunei Darussalam, India, Germany, China, Ethiopia and Brazil which are not yet in force.