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TaxTreaties
Countries
Date of entry into force
Taxable year
Remarks
Map
1
Cambodia
Download PDFCambodia
26 December 20171 January 2018 
2
 Armenia
Download PDF Armenia
12 November 20021 January 2003 

 

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3
 Australia
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27 December 19891 January 1990 
4
 Austria
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1 July 19861 January 1986 
5
 Bahrain
Download PDF Bahrain
9 July 19981 January 2004 
6
 Bangladesh
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9 July 19981 January 1999 
7
 Belarus
Download PDF Belarus
2 September 20061 January 2007The Revenue Department has been notified by the MOFA by a letter dated 26 September 2014
8
 Belgium
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29 December 19801 January 1980 
9
 Bulgaria
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13 February 20011 January 2002 
10
 Canada
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16 July 19851 January 1985 
11
 Chile
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5 May 20101 January 2011 
12
 China, P. R
Download PDF China
29 December 19861 January 1987Exchange of Letter :
Download Pdf Thailand
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13
 Cyprus
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4 April 2000 1 January 2001 
14
 Czech Republic
Download PDF Czech
14 August 19951 January 1996 
15
 Denmark
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12 February 1999 1 January 2000Old treaty enforced until
31 December 1999
16
 Estonia
Download PDF Finland
23 December 20131 January 2014 
17
 Finland
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26 February 19861 January 1987 
18
 France
Download PDF France
29 August 19751 January 1975WHT : enforced 29 August 1975
Amendment by exchange of letter
Download PDF France remark
19
 Germany
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4 December 19681 January 1967 
20
 Great Britain and
Northern Ireland
Download PDF Uk
20 November 19811 January 1981 
21
 Hong Kong
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7 December 20051 January 2006 
22
 Hungary
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16 October 19891 January 1990 
23
 India
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5 January 2016 1 January 2017 Revised
24
 Indonesia
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21 October 20031 January 2004 
25
 Ireland
Download PDF Ireland
11 March 20151 January 2016Instrument_of_True_Power
Download PDF Instrument_of_True_Power
26
 Israel
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24 December 19961 January 1997 
27
 Italy
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31 May 19801 January 1978Amendment by exchange of letter
28
 Japan
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30 August 19901 January 1991 
29
 Korea
Download PDF Korea
29 June 20071 January 2008 
30
 Kuwait
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25 April 20061 January 2007 
31
 Laos
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23 December 19971 January 1998 
32
 Luxembourg
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22 June 19981 January 1999 
33
 Malaysia
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2 February 19831 January 1983 
34
 Mauritius
Download PDF Mauritius
10 June 19981 January 1999 
35
 Myanmar
Download PDF Myanmar
15 August 20111 January 2012 
36
 Nepal
Download PDF Nepal
14 July 19981 January 1999 
37
 Netherlands
Download PDF Netherland
9 June 19761 January 1976 
38
 New Zealand
Download PDF New Zealand
14 December 19981 January 1999 
39
 Norway
Download PDF Norway
29 December 20031 January 2004Old treaty enforced until
31 December 2003
Income Tax Liability for Pensioners Income Tax Liability for Pensioners
40
 Oman
Download PDF Oman
27 February 20041 January 2005 
41
 Pakistan
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7 January 19811 January 1979 
42
 Philippines
Download PDF Philippines
11 April 19831 January 1983 
42.1
 Philippines
Download PDF Philippines
5 March 20181 January 2019 
43
 Poland
Download PDF Poland
13 May 19831 January 1983 
44
 Romania
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13 April 19971 January 1998WHT : enforced 1 June 1998
45
 Russian
Download PDF Russia
15 January 20091 January 2010 
46
 Seychelles
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13 March 20061 January 2007 
47
 Singapore
Download PDF Singapore
15 Febuary 2559 1 January 2017Revised
48
 Slovenia
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4 May 20041 January 2005 
49
 South Africa
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27 August 19961 January 1997 
50
 Spain
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16 September 19981 January 1999 
51
 Srilanka
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12 March 19901 January 1991 
52
 Sweden
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26 September 19891 January 1990 
53
 Switzerland
Download PDF Switzerland
19 December 19961 January 1997 
54
 Chinese Taipei
Download PDF Chinese Taipei
19 December 20121 January 2013 
55
 Tajikistan
Download PDF Tajikistan
23 December 20131 January 2014 
56
 Turkey
Download PDF Turkey
13 January 20051 January 2006 
57
 Ukraine
Download PDF Ukraine
27 November 20041 January 2005 
58
 United Arab Emirates
Download PDF UAE
28 December 20001 January 2001 
59
 United States of America
Download PDF USA
15 December 19971 January 1997 
60
 Uzbekistan
Download PDF Uzbekistan
21 July 19991 January 2000WHT : enforced 1 February 2001
61
 Vietnam
Download PDF Vietnam
31 December 19921 January 1993 

Last updated: 01.01.2021