Double Tax Agreement (DTA)
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Countries | Date of entry into force | Taxable year | Remarks | Map | |||
1 | Cambodia |  | 26 December 2017 | 1 January 2018 | |||
2 | Armenia | | 12 November 2002 | 1 January 2003 |
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3 | Australia | | 27 December 1989 | 1 January 1990 | |||
4 | Austria | | 1 July 1986 | 1 January 1986 | |||
5 | Bahrain | | 9 July 1998 | 1 January 2004 | |||
6 | Bangladesh | | 9 July 1998 | 1 January 1999 | |||
7 | Belarus | | 2 September 2006 | 1 January 2007 | The Revenue Department has been notified by the MOFA by a letter dated 26 September 2014 | ||
8 | Belgium | | 29 December 1980 | 1 January 1980 | |||
9 | Bulgaria | | 13 February 2001 | 1 January 2002 | |||
10 | Canada | | 16 July 1985 | 1 January 1985 | |||
11 | Chile | | 5 May 2010 | 1 January 2011 | |||
12 | China, P. R | | 29 December 1986 | 1 January 1987 | Exchange of Letter : Thailand China, P. R. | ||
13 | Cyprus | | 4 April 2000 | 1 January 2001 | |||
14 | Czech Republic | | 14 August 1995 | 1 January 1996 | |||
15 | Denmark | | 12 February 1999 | 1 January 2000 | Old treaty enforced until 31 December 1999 | ||
16 | Estonia | | 23 December 2013 | 1 January 2014 | |||
17 | Finland | | 26 February 1986 | 1 January 1987 | |||
18 | France | | 29 August 1975 | 1 January 1975 | WHT : enforced 29 August 1975 Amendment by exchange of letter | ||
19 | Germany | | 4 December 1968 | 1 January 1967 | |||
20 | Great Britain and Northern Ireland | | 20 November 1981 | 1 January 1981 | |||
21 | Hong Kong | | 7 December 2005 | 1 January 2006 | |||
22 | Hungary | | 16 October 1989 | 1 January 1990 | |||
23 | India | | 5 January 2016 | 1 January 2017 | Revised | ||
24 | Indonesia | | 21 October 2003 | 1 January 2004 | |||
25 | Ireland | | 11 March 2015 | 1 January 2016 | Instrument_of_True_Power | ||
26 | Israel | | 24 December 1996 | 1 January 1997 | |||
27 | Italy | | 31 May 1980 | 1 January 1978 | Amendment by exchange of letter | ||
28 | Japan | | 30 August 1990 | 1 January 1991 | |||
29 | Korea | | 29 June 2007 | 1 January 2008 | |||
30 | Kuwait | | 25 April 2006 | 1 January 2007 | |||
31 | Laos | | 23 December 1997 | 1 January 1998 | |||
32 | Luxembourg | | 22 June 1998 | 1 January 1999 | |||
33 | Malaysia | | 2 February 1983 | 1 January 1983 | |||
34 | Mauritius | | 10 June 1998 | 1 January 1999 | |||
35 | Myanmar | | 15 August 2011 | 1 January 2012 | |||
36 | Nepal | | 14 July 1998 | 1 January 1999 | |||
37 | Netherlands | | 9 June 1976 | 1 January 1976 | |||
38 | New Zealand | | 14 December 1998 | 1 January 1999 | |||
39 | Norway | | 29 December 2003 | 1 January 2004 | Old treaty enforced until 31 December 2003 Income Tax Liability
for Pensioners | ||
40 | Oman | | 27 February 2004 | 1 January 2005 | |||
41 | Pakistan | | 7 January 1981 | 1 January 1979 | |||
42 | Philippines | | 11 April 1983 | 1 January 1983 | |||
42.1 | Philippines | | 5 March 2018 | 1 January 2019 | |||
43 | Poland | | 13 May 1983 | 1 January 1983 | |||
44 | Romania | | 13 April 1997 | 1 January 1998 | WHT : enforced 1 June 1998 | ||
45 | Russian | | 15 January 2009 | 1 January 2010 | |||
46 | Seychelles | | 13 March 2006 | 1 January 2007 | |||
47 | Singapore | | 15 Febuary 2559 | 1 January 2017 | Revised | ||
48 | Slovenia | | 4 May 2004 | 1 January 2005 | |||
49 | South Africa | | 27 August 1996 | 1 January 1997 | |||
50 | Spain | | 16 September 1998 | 1 January 1999 | |||
51 | Srilanka | | 12 March 1990 | 1 January 1991 | |||
52 | Sweden | | 26 September 1989 | 1 January 1990 | |||
53 | Switzerland | | 19 December 1996 | 1 January 1997 | |||
54 | Chinese Taipei | | 19 December 2012 | 1 January 2013 | |||
55 | Tajikistan | | 23 December 2013 | 1 January 2014 | |||
56 | Turkey | | 13 January 2005 | 1 January 2006 | |||
57 | Ukraine | | 27 November 2004 | 1 January 2005 | |||
58 | United Arab Emirates | | 28 December 2000 | 1 January 2001 | |||
59 | United States of America | | 15 December 1997 | 1 January 1997 | |||
60 | Uzbekistan | | 21 July 1999 | 1 January 2000 | WHT : enforced 1 February 2001 | ||
61 | Vietnam | | 31 December 1992 | 1 January 1993 | |||
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Last updated: 14.10.2021