Tax Treaties by Country
Double taxation agreements (DTAs) sorted by treaty network size
| # | Country | Treaties | Major Partners | |
|---|---|---|---|---|
| 1 |  United Kingdom | 130 | United States, Germany, France, Canada, Australia... | Details |
| 2 |  France | 125 | United States, United Kingdom, Germany, Italy, Spain... | Details |
| 3 |  United Arab Emirates | 115 | United Kingdom, India, France, Germany, China... | Details |
| 4 |  China | 110 | United States, United Kingdom, Germany, Japan, South Korea... | Details |
| 5 |  Italy | 100 | United States, United Kingdom, Germany, France, Spain... | Details |
| 6 |  Switzerland | 100 | United States, Germany, France, United Kingdom, Italy... | Details |
| 7 |  Belgium | 95 | United States, United Kingdom, Germany, France, Netherlands... | Details |
| 8 |  Canada | 95 | United States, United Kingdom, France, Germany, Japan... | Details |
| 9 |  Germany | 95 | United States, United Kingdom, France, Switzerland, Canada... | Details |
| 10 |  India | 95 | United States, United Kingdom, Germany, Japan, Singapore... | Details |
| 11 |  Netherlands | 95 | United States, United Kingdom, Germany, France, Belgium... | Details |
| 12 |  South Korea | 93 | United States, Japan, China, United Kingdom, Germany... | Details |
| 13 |  Spain | 93 | United States, United Kingdom, Germany, France, Italy... | Details |
| 14 |  Austria | 90 | Germany, United States, United Kingdom, Switzerland, Italy... | Details |
| 15 |  Czech Republic | 90 | Germany, United States, United Kingdom, France, Slovakia... | Details |
| 16 |  Singapore | 90 | United Kingdom, United States, China, Japan, Australia... | Details |
| 17 |  Turkey | 87 | United States, United Kingdom, Germany, France, Japan... | Details |
| 18 |  Romania | 86 | Germany, France, Italy, United Kingdom, Netherlands... | Details |
| 19 |  Luxembourg | 85 | Germany, France, Belgium, United States, United Kingdom... | Details |
| 20 |  Norway | 85 | United States, United Kingdom, Germany, Sweden, Denmark... | Details |
| 21 |  Poland | 85 | United States, United Kingdom, Germany, France, Netherlands... | Details |
| 22 |  Qatar | 85 | United Kingdom, France, Turkey, Singapore, China... | Details |
| 23 |  Sweden | 85 | United States, United Kingdom, Germany, Norway, Denmark... | Details |
| 24 |  Vietnam | 81 | Japan, South Korea, China, United States, United Kingdom... | Details |
| 25 |  Hungary | 80 | Germany, Austria, United States, United Kingdom, France... | Details |
| 26 |  Japan | 80 | United States, United Kingdom, Germany, France, China... | Details |
| 27 |  Portugal | 80 | United States, United Kingdom, Germany, France, Spain... | Details |
| 28 |  Russia | 80 | China, India, Germany, France, United Kingdom... | Details |
| 29 |  South Africa | 80 | United Kingdom, United States, Germany, Netherlands, France... | Details |
| 30 |  Finland | 78 | Sweden, Germany, United States, United Kingdom, Norway... | Details |
| 31 |  Ireland | 76 | United States, United Kingdom, Germany, France, Netherlands... | Details |
| 32 |  Malta | 76 | United Kingdom, Italy, Germany, France, Netherlands... | Details |
| 33 |  Denmark | 75 | United States, United Kingdom, Germany, Sweden, Norway... | Details |
| 34 |  Malaysia | 75 | Japan, United Kingdom, Singapore, Australia, China... | Details |
| 35 |  Ukraine | 73 | Germany, Poland, United Kingdom, France, Netherlands... | Details |
| 36 |  Indonesia | 71 | Japan, Singapore, United States, United Kingdom, Netherlands... | Details |
| 37 |  Belarus | 70 | Russia, China, Germany, Poland, United Kingdom... | Details |
| 38 |  Bulgaria | 70 | Germany, United Kingdom, France, Netherlands, Romania... | Details |
| 39 |  Slovakia | 70 | Czech Republic, Germany, Austria, Hungary, Poland... | Details |
| 40 |  Pakistan | 66 | China, United Kingdom, Japan, Saudi Arabia, Germany... | Details |
| 41 |  Cyprus | 65 | Russia, United Kingdom, Greece, Germany, France... | Details |
| 42 |  Serbia | 65 | Germany, Austria, Italy, France, United Kingdom... | Details |
| 43 |  United States | 65 | United Kingdom, Canada, Germany, Japan, Australia... | Details |
| 44 |  Croatia | 63 | Germany, Austria, Italy, Slovenia, Hungary... | Details |
| 45 |  Latvia | 62 | Lithuania, Estonia, Germany, United Kingdom, Sweden... | Details |
| 46 |  Thailand | 61 | United States, Japan, United Kingdom, China, Germany... | Details |
| 47 |  Egypt | 60 | United Kingdom, United States, France, Germany, Italy... | Details |
| 48 |  Estonia | 60 | Finland, Latvia, Lithuania, Germany, Sweden... | Details |
| 49 |  Kuwait | 60 | United Kingdom, France, China, India, Turkey... | Details |
| 50 |  Mexico | 60 | United States, Canada, Spain, Germany, United Kingdom... | Details |
| 51 |  Slovenia | 60 | Austria, Germany, Croatia, Italy, Hungary... | Details |
| 52 |  Israel | 58 | United States, United Kingdom, Germany, France, Canada... | Details |
| 53 |  Greece | 57 | United States, United Kingdom, Germany, France, Italy... | Details |
| 54 |  Georgia | 56 | Germany, United Kingdom, France, Turkey, China... | Details |
| 55 |  Kazakhstan | 55 | Russia, China, Germany, United Kingdom, Turkey... | Details |
| 56 |  Lithuania | 55 | Latvia, Estonia, Poland, Germany, Sweden... | Details |
| 57 |  Morocco | 55 | France, Spain, United Kingdom, United States, Germany... | Details |
| 58 |  Tunisia | 55 | France, Italy, Germany, United Kingdom, Spain... | Details |
| 59 |  Azerbaijan | 52 | Turkey, Russia, Germany, United Kingdom, China... | Details |
| 60 |  Moldova | 50 | Romania, Germany, Italy, Turkey, Poland... | Details |
| 61 |  Uzbekistan | 50 | Russia, China, Turkey, South Korea, Germany... | Details |
| 62 |  North Macedonia | 48 | Germany, Turkey, Netherlands, Austria, Italy... | Details |
| 63 |  Sri Lanka | 47 | India, Japan, United Kingdom, China, Singapore... | Details |
| 64 |  Armenia | 46 | Russia, Germany, France, China, UAE... | Details |
| 65 |  Mauritius | 46 | India, South Africa, United Kingdom, China, France... | Details |
| 66 |  Albania | 45 | Italy, Greece, Turkey, Germany, Austria... | Details |
| 67 |  Australia | 45 | United States, United Kingdom, Japan, China, Germany... | Details |
| 68 |  Hong Kong | 45 | China (Mainland), Japan, United Kingdom, France, Canada... | Details |
| 69 |  Iceland | 45 | Denmark, Norway, Sweden, Finland, United States... | Details |
| 70 |  Iran | 45 | China, Turkey, South Korea, Japan, Germany... | Details |
| 71 |  Bahrain | 44 | United Kingdom, France, Malaysia, China, Thailand... | Details |
| 72 |  Montenegro | 43 | Serbia, Croatia, Germany, Italy, Austria... | Details |
| 73 |  Philippines | 43 | United States, Japan, China, United Kingdom, Australia... | Details |
| 74 |  Bosnia and Herzegovina | 40 | Germany, Austria, Croatia, Serbia, Turkey... | Details |
| 75 |  New Zealand | 40 | Australia, United States, United Kingdom, Japan, China... | Details |
| 76 |  Oman | 40 | United Kingdom, India, China, France, South Korea... | Details |
| 77 |  Saudi Arabia | 40 | United Kingdom, France, Japan, South Korea, China... | Details |
| 78 |  Brazil | 37 | Argentina, Japan, France, Spain, Italy... | Details |
| 79 |  Jordan | 36 | United Kingdom, France, Turkey, India, Canada... | Details |
| 80 |  Bangladesh | 35 | United Kingdom, Japan, China, India, Singapore... | Details |
| 81 |  Chile | 35 | United States, Spain, United Kingdom, Canada, South Korea... | Details |
| 82 |  Lebanon | 34 | France, United Kingdom, Kuwait, UAE, Jordan... | Details |
| 83 |  Taiwan | 34 | Japan, United Kingdom, France, Germany, Australia... | Details |
| 84 |  Barbados | 33 | United States, United Kingdom, Canada, China, Netherlands... | Details |
| 85 |  Venezuela | 32 | Spain, United States, United Kingdom, Canada, France... | Details |
| 86 |  Kyrgyzstan | 30 | Russia, China, Turkey, Kazakhstan, Germany... | Details |
| 87 |  Mongolia | 30 | China, Russia, South Korea, Japan, Germany... | Details |
| 88 |  Algeria | 28 | France, Belgium, Italy, Spain, Turkey... | Details |
| 89 |  Tajikistan | 25 | Russia, China, Turkey, India, Kazakhstan... | Details |
| 90 |  Argentina | 22 | Brazil, Chile, Spain, Germany, United Kingdom... | Details |
| 91 |  Liechtenstein | 22 | Switzerland, Austria, Germany, United Kingdom, Luxembourg... | Details |
| 92 |  Zambia | 22 | South Africa, United Kingdom, Germany, Netherlands, India... | Details |
| 93 |  Ethiopia | 20 | United Kingdom, Italy, France, India, China... | Details |
| 94 |  San Marino | 20 | Italy, Hungary, Croatia, Luxembourg, Malta... | Details |
| 95 |  Syria | 20 | Iran, Jordan, India, Belarus | Details |
| 96 |  Turkmenistan | 20 | Russia, Turkey, China, United Kingdom, Germany | Details |
| 97 |  Brunei | 18 | United Kingdom, China, Japan, Singapore, Malaysia... | Details |
| 98 |  Ecuador | 18 | Spain, Germany, Chile, Canada, South Korea... | Details |
| 99 |  Panama | 18 | Mexico, Spain, United Kingdom, South Korea, France... | Details |
| 100 |  Senegal | 18 | France, Belgium, Canada, Italy, Norway... | Details |
| 101 |  Trinidad and Tobago | 18 | United States, United Kingdom, Canada, Germany, France... | Details |
| 102 |  Zimbabwe | 18 | South Africa, United Kingdom, Canada, Germany, Mauritius... | Details |
| 103 |  Nigeria | 17 | United Kingdom, Canada, Netherlands, France, South Africa... | Details |
| 104 |  Colombia | 15 | Spain, Chile, Mexico, Canada, South Korea... | Details |
| 105 |  Iraq | 15 | Turkey, Jordan, France, India | Details |
| 106 |  Kenya | 15 | United Kingdom, Germany, France, India, Canada... | Details |
| 107 |  Uruguay | 15 | Spain, Germany, South Korea, India, Finland... | Details |
| 108 |  Botswana | 14 | South Africa, United Kingdom, Mauritius, India, Seychelles... | Details |
| 109 |  Jamaica | 14 | United States, United Kingdom, Canada, CARICOM members, China... | Details |
| 110 |  Namibia | 14 | South Africa, Germany, France, United Kingdom, India... | Details |
| 111 |  Cambodia | 12 | China, Singapore, Thailand, South Korea, Vietnam... | Details |
| 112 |  Kosovo | 12 | Albania, Austria, Belgium, Finland, Germany... | Details |
| 113 |  Laos | 12 | China, Vietnam, Thailand, South Korea, Japan... | Details |
| 114 |  Nepal | 12 | India, China, Thailand, South Korea, Sri Lanka... | Details |
| 115 |  Tanzania | 12 | Canada, Denmark, Finland, India, Italy... | Details |
| 116 |  Ghana | 11 | United Kingdom, France, Germany, Italy, Netherlands... | Details |
| 117 |  Andorra | 10 | France, Spain, Portugal, Luxembourg, United Arab Emirates... | Details |
| 118 |  Cameroon | 10 | France, Canada, South Africa, United Kingdom, Tunisia... | Details |
| 119 |  Côte d'Ivoire | 10 | France, Belgium, Canada, Italy, Germany... | Details |
| 120 |  Libya | 10 | France, Italy, United Kingdom, Malta, India... | Details |
| 121 |  Mozambique | 10 | Portugal, South Africa, Mauritius, India, Italy... | Details |
| 122 |  Myanmar | 10 | United Kingdom, India, South Korea, Singapore, Malaysia | Details |
| 123 |  Rwanda | 10 | Belgium, South Africa, Mauritius, Jersey, Singapore... | Details |
| 124 |  Seychelles | 10 | South Africa, Mauritius, China, Belgium, UAE... | Details |
| 125 |  Uganda | 10 | United Kingdom, India, South Africa, Denmark, Norway... | Details |
| 126 |  Yemen | 10 | India, Turkey, South Korea, Malaysia | Details |
| 127 |  Peru | 9 | Chile, Canada, Brazil, Mexico, South Korea... | Details |
| 128 |  Angola | 8 | Portugal, UAE, China, Mauritius, South Africa... | Details |
| 129 |  Bolivia | 8 | Argentina, Spain, Germany, France, Sweden... | Details |
| 130 |  Cuba | 8 | Spain, Russia, Barbados, Portugal, Lebanon... | Details |
| 131 |  Gabon | 8 | France, Belgium, Canada, South Africa, Morocco | Details |
| 132 |  Papua New Guinea | 8 | Australia, Canada, China, Germany, Indonesia... | Details |
| 133 |  Sudan | 8 | United Kingdom, Turkey, Malaysia, India, Jordan... | Details |
| 134 |  Malawi | 7 | United Kingdom, South Africa, Norway, Denmark, France... | Details |
| 135 |  Mali | 7 | France, Algeria, Morocco, Tunisia, Russia | Details |
| 136 |  Eswatini | 6 | South Africa, United Kingdom, Mauritius, Taiwan | Details |
| 137 |  Afghanistan | 5 | India, Turkey, Iran | Details |
| 138 |  Benin | 5 | France, Belgium, Canada, Norway | Details |
| 139 |  Bhutan | 5 | India, Bangladesh | Details |
| 140 |  Burkina Faso | 5 | France, Belgium, Tunisia, Morocco | Details |
| 141 |  Cape Verde | 5 | Portugal, Macao, Spain, Guinea-Bissau | Details |
| 142 |  Costa Rica | 5 | Spain, Germany, Mexico, United Arab Emirates, South Korea | Details |
| 143 |  Democratic Republic of the Congo | 5 | South Africa, Belgium, Zimbabwe | Details |
| 144 |  Fiji | 5 | Australia, New Zealand, United Kingdom, United Arab Emirates, South Korea | Details |
| 145 |  Guyana | 5 | United Kingdom, CARICOM members, Canada | Details |
| 146 |  Lesotho | 5 | South Africa, United Kingdom, Mauritius, Malaysia | Details |
| 147 |  Macau | 5 | China (Mainland), Portugal, Belgium, Mozambique | Details |
| 148 |  Madagascar | 5 | France, Mauritius, Canada | Details |
| 149 |  Maldives | 5 | India, Bangladesh, Sri Lanka, UAE | Details |
| 150 |  Mauritania | 5 | France, Algeria, Senegal, Tunisia | Details |
| 151 |  Niger | 5 | France, Belgium, Canada, Tunisia | Details |
| 152 |  Republic of the Congo | 5 | France, Belgium, Italy, Cameroon | Details |
| 153 |  Togo | 5 | France, Belgium, Canada | Details |
| 154 |  Paraguay | 4 | Chile, Taiwan, Belgium, United Arab Emirates | Details |
| 155 |  Chad | 3 | France | Details |
| 156 |  Curaçao | 3 | Netherlands, Norway, Malta | Details |
| 157 |  Djibouti | 3 | France, Ethiopia | Details |
| 158 |  Dominican Republic | 3 | Spain, Canada, United States | Details |
| 159 |  Gambia | 3 | United Kingdom, Taiwan, Switzerland | Details |
| 160 |  Grenada | 3 | United Kingdom, CARICOM members | Details |
| 161 |  Guinea | 3 | France, Morocco | Details |
| 162 |  North Korea | 3 | Russia | Details |
| 163 |  Saint Lucia | 3 | United Kingdom, CARICOM members, Switzerland | Details |
| 164 |  Sierra Leone | 3 | United Kingdom, South Africa, Norway | Details |
| 165 |  Suriname | 3 | Netherlands, CARICOM members, Indonesia | Details |
| 166 |  Antigua and Barbuda | 2 | United Kingdom, CARICOM members | Details |
| 167 |  Aruba | 2 | Netherlands, United Kingdom | Details |
| 168 |  Belize | 2 | United Kingdom, CARICOM | Details |
| 169 |  Burundi | 2 | Belgium | Details |
| 170 |  Central African Republic | 2 | France | Details |
| 171 |  Equatorial Guinea | 2 | France, Spain | Details |
| 172 |  Guinea-Bissau | 2 | Portugal | Details |
| 173 |  Liberia | 2 | Germany, Sweden | Details |
| 174 |  Monaco | 2 | France | Details |
| 175 |  Saint Kitts and Nevis | 2 | CARICOM members, Switzerland | Details |
| 176 |  Saint Vincent and the Grenadines | 2 | United Kingdom, CARICOM members | Details |
| 177 |  São Tomé and Príncipe | 2 | Portugal | Details |
| 178 |  Bahamas | 1 | United Kingdom | Details |
| 179 |  Bermuda | 1 | United States | Details |
| 180 |  Comoros | 1 | France | Details |
| 181 |  El Salvador | 1 | Spain | Details |
| 182 |  Eritrea | 1 | Germany | Details |
| 183 |  Nicaragua | 1 | Spain | Details |
| 184 |  Samoa | 1 | New Zealand | Details |
| 185 |  Solomon Islands | 1 | United Kingdom | Details |
| 186 |  Somalia | 1 | Italy | Details |
| 187 |  Timor-Leste | 1 | Australia | Details |