Income Tax Treaties

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You Are Here: Main Page > Tax Research Resources > Income Tax Treaties


The most up-to-date information is on irs.gov

IRS link for tax treaties, alphabetical by country


Proposed Treaties (as of 2006/2007)


Signed Treaties

Note: Not all treaties have been imported to TaxAlmanac. these are indicated by the red links in the table below. For these, we recommend that you access the PDF version.

Also, the links within TaxAlmanac may not necessarily be the most recent treaty; most were imported in 2006 or 2007. See the irs.gov link above for the most current information.

The complete texts of the following income tax treaties and corresponding technical explanations are available in Adobe PDF format. Please read the entire document (Treaty as well as any subsequent Protocols). There are no notations in the Treaty indicating that any changes were made at a later date.
Country Signed Income Tax Treaty Technical Explanation
Australia 1982 Income Tax Treaty with Australia, 1982 Treaty (PDF) Technical Explanation (PDF)
Australia Protocol 2001 Australia Protocol (PDF) (PDF)
Austria 1996 Income Tax Treaty with Austria, 1996 (PDF) -
Barbados 1984 Income Tax Treaty with Barbados, 1984 (PDF) (PDF)
Belgium 1970 Income Tax Treaty with Belgium, 1970 (PDF) (PDF)
Canada 1980 Income Tax Treaty with Canada, 1980 (PDF) (PDF)
China 1984 Income Tax Treaty with China, 1984 (PDF) (PDF)
Cyprus 1984 Income Tax Treaty with Cyprus, 1984 (PDF) (PDF)
Czech Republic 1993 Income Tax Treaty with Czech Republic, 1993 (PDF) (PDF)
Denmark 1948 Income Tax Treaty with Denmark, 1948 (PDF) -
Denmark 2000 Income Tax Treaty with Denmark, 2000 (PDF) (PDF)
Egypt 1980 Income Tax Treaty with Egypt, 1980 (PDF) (PDF)
Estonia 1998 Income Tax Treaty with Estonia, 1998 (PDF) (PDF)
Finland 1989 Income Tax Treaty with Finland, 1989 (PDF) (PDF)
France 1994 Income Tax Treaty with France, 1994 (PDF) (PDF)
Germany 1989 Income Tax Treaty with Germany, 1989 (PDF) (PDF)
Greece 1950 Income Tax Treaty with Greece, 1950 (PDF) -
Hungary 1979 Income Tax Treaty with Hungary, 1979 (PDF) (PDF)
Iceland 1975 Income Tax Treaty with Iceland, 1975 (PDF) (PDF)
India 1989 Income Tax Treaty with India, 1989 (PDF) (PDF)
Indonesia 1988 Income Tax Treaty with Indonesia, 1988 (PDF) (PDF)
Ireland 1997 Income Tax Treaty with Ireland, 1997 (PDF) (PDF)
Israel 1975 Income Tax Treaty with Israel, 1975 (PDF) (PDF)
Italy 1984 Income Tax Treaty with Italy, 1984 (PDF) (PDF)
Jamaica 1980 Income Tax Treaty with Jamaica, 1980 (PDF) (PDF)
Japan 1971 Income Tax Treaty with Japan, 1971 (PDF) (PDF)
  2003 Income Tax Treaty , (PDF)  
Japan Protocol 2003 Japan Protocol, 2003 (PDF)  
Kazakhstan 1993 Income Tax Treaty with Kazakhstan, 1993 (PDF)
Korea 1976 Income Tax Treaty with Korea, 1976 (PDF) (PDF)
Latvia 1998 Income Tax Treaty with Latvia, 1998 (PDF) (PDF)
Lithuania 1998 Income Tax Treaty with Lithuania, 1998 (PDF) (PDF)
Luxembourg 1962 Income Tax Treaty with Luxembourg, 1962 (PDF)  
  2001 Income Tax Treaty with Luxembourg, 2001 (PDF)  
Mexico 1992 Income Tax Treaty with Mexico, 1992 (PDF) (PDF)
  2003 Income Tax Treaty with Mexico, 2003 (PDF) (PDF)
Morocco 1977 Income Tax Treaty with Morocco, 1977 (PDF) (PDF)
Netherlands 1992 Income Tax Treaty with Netherlands, 1992 (PDF) (PDF)
New Zealand 1982 Income Tax Treaty with New Zealand, 1982 (PDF)
Norway 1971 Income Tax Treaty with Norway, 1971 (PDF)
Pakistan 1957 Income Tax Treaty with Pakistan, 1957 (PDF)
Philippines 1976 Income Tax Treaty with Philippines, 1976 (PDF)
Poland 1974 Income Tax Treaty with Poland, 1974 (PDF)
Portugal 1994 Income Tax Treaty with Portugal, 1994 (PDF)
Romania 1973 Income Tax Treaty with Romania, 1973 (PDF)
Russia 1992 Income Tax Treaty with Russia, 1992 (PDF)
Slovak Republic 1993 Income Tax Treaty with Slovak Republic, 1993 (PDF)
Slovenia 1999 Income Tax Treaty with Slovenia, 1999 (PDF) (PDF)
South Africa 1997 Income Tax Treaty with South Africa, 1997 (PDF) (PDF)
Spain 1990 Income Tax Treaty with Spain, 1990 (PDF)
Sweden 1994 Income Tax Treaty with Sweden, 1994 (PDF)
Switzerland 1996 Income Tax Treaty with Switzerland, 1996 (PDF) (PDF)
Thailand 1996 Income Tax Treaty with Thailand, 1996 (PDF) (PDF)
Trinidad 1970 Income Tax Treaty with Trinidad, 1970 (PDF)
Tunisia 1985 Income Tax Treaty with Tunisia, 1985 (PDF)
Turkey 1996 Income Tax Treaty with Turkey, 1996 (PDF)
Ukraine 1994 Income Tax Treaty with Ukraine, 1994 (PDF)
Union of Soviet Socialist Republics 1973 Income Tax Treaty with Union of Soviet Socialist Republics, 1973 (PDF)
United Kingdom 2001 Income Tax Treaty with the United Kingdom, 2001 (PDF) (PDF)
UK Protocol 2001 United Kingdom Protocol, 2001 (PDF) Exchange of Notes (PDF)
United Kingdom 1975 Income Tax Treaty with the United Kingdom, 1975 (PDF) (PDF)
United States Model 1996 United States Income Tax Treaty Model, 1996 (PDF) (PDF)
Venezuela 1999 Income Tax Treaty with Venezuela, 1999 (PDF) (PDF)
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