Double Taxation Agreements
The table below shows the operational status and text of all Double Taxation Agreements (DTA's) the Isle of Man has signed. All documents, including foreign language versions of agreements, where relevant, are also available on request by contacting the Income Tax Division.
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Australia | Agreement for allocation of taxing rights with respect to certain income of individuals and a MAP in respect of transfer pricing adjustments | 29 January 2009 | 6 April 2011 (Isle of Man) 1 July 2011 (Australia) | In force |
| Bahrain | Double Taxation Agreement | 3 February 2011 | 1 January 2013 (Bahrain) 6 April 2013 (Isle of Man) | In force |
| Belgium | Double Taxation Agreement | 16 July 2009 | Awaiting ratification | Not in force |
| Denmark | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Denmark) 6 April 2009 (Isle of Man) | In force |
| Estonia | Double Taxation Agreement | 8 May 2009 | 1 January 2010 (Estonia) 6 April 2010 (Isle of Man) | In force |
| Faroe Islands | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Faroes) 6 April 2009 (Isle of Man) | In force |
| Finland | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Finland) 6 April 2009 (Isle of Man) | In force |
| Greenland | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Greenland) 6 April 2009 (Isle of Man) | In force |
| Guernsey | Double Taxation Agreement | 24 January 2013 | 5 July 2013* | In force |
| Iceland | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Iceland) 6 April 2009 (Isle of Man) | In force |
| Ireland | Agreement for affording relief from double taxation in respect of certain income of individuals and a MAP for the adjustment of profits | 24 April 2008 | 1 January 2009 (Ireland) 6 April 2009 (Isle of Man) | In force |
| Jersey | Double Taxation Agreement | 24 January 2013 | 10 July 2013* | In force |
| Luxembourg | Double Taxation Agreement | 8 April 2013 | 1 January 2015* | In force |
| Malta | Double Taxation Agreement | 23 October 2009 | 1 January 2011 (Malta) 6 April 2011 (Isle of Man) | In force |
| New Zealand | Agreement for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments | 27 July 2009 | 1 April 2011 (New Zealand) 6 April 2011 (Isle of Man) | In force |
| Norway | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Norway) 6 April 2009 (Isle of Man) | In force |
| Poland | Agreement for the avoidance of double taxation with respect to certain income of individuals | 7 March 2011 | 1 January 2012 (Poland) 6 April 2012 (Isle of Man) | In force |
| Poland | Agreement for the avoidance of double taxation with respect to enterprises operating ships or aircraft in international traffic | 7 March 2011 | 1 January 2012 (Poland) 6 April 2012 (Isle of Man) | In force |
| Qatar | Double Taxation Agreement | 6 May 2012 | 1 January 2013 | In force |
| Seychelles | Double Taxation Agreement | 28 March 2013 | 1 January 2014 | In force |
| Singapore | Double Taxation Agreement | 21 September 2012 | 1 January 2014* | In force |
| Slovenia | Agreement for the avoidance of double taxation with respect to individuals | 27 June 2011 | 1 January 2013 (Slovenia) 6 April 2013 (Isle of Man) | In force |
| Sweden | Agreement for the avoidance of double taxation on individuals | 30 October 2007 | 1 January 2009 (Sweden) 6 April 2009 (Isle of Man) | In force |
| United Kingdom | Double taxation agreement | 29 July 1955 | 6 April 1955 | In force |
| United Kingdom | Amendment to the 1955 double taxation agreement | In force | ||
| United Kingdom | Amendment to the 1955 double taxation agreement | In force | ||
| United Kingdom | Agreement to the 1955 double taxation agreement | In force | ||
| United Kingdom | Amendment to the 1955 double taxation agreement | 29 September 2008 | 6 April 2009 | In force |
| United Kingdom | Amendment to the 1955 double taxation agreement | 10 October 2013 | 1 July 2014 | In force |
| United Kingdom | Amendment to the 1955 double taxation agreement | 29 February 2016 (United Kingdom) and 08 March 2016 (Isle of Man) | 16 March 2016 | In force |
