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. Where an agreement has been modified by the Multilateral Convention to Implement Tax Treaty Related measures to Prevent Base Erosion and Profit Shifting (the “MLI”) (see Action 15: Multilateral Instrument ) this will be shown in the table and a link provided to the synthesised text of the relevant agreement where one is available. All documents, including foreign language versions of agreements, where relevant, are also available on request by contacting the Income Tax Division.

Many of the agreements below include Mutual Agreement Procedure articles which provide a mechanism for ensuring the proper application and interpretation of the agreements so that taxpayers entitled to their benefits are not subject to taxation by either of the Contracting Parties which is not in accordance with the terms of the agreement. Further information is available at Action 14: Dispute Resolution – Mutual Agreement Procedure (MAP).

CountryDocument TitleSignedEffectiveStatus
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
Amendment - Agreement for the avoidance of double taxation on individuals 25 September 2020 Awaiting ratification Not 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
Protocol amending the 2013 Double Taxation Agreement 12 November 2019 10 September 2020 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
Luxembourg Double Taxation Agreement modified by the MLI Synthesised Text N/A Generally 1 January 2020 (see Text) In force
Malta Double Taxation Agreement 23 October 2009 1 January 2011 (Malta) 6 April 2011 (Isle of Man) In force
Malta Double Taxation Agreement modified by the MLI Synthesised Text N/A Generally 1 January 2020 (see Text) 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
Qatar Double Taxation Agreement modified by the MLI Synthesised Text N/A Generally from 1 October 2020 (see Text) 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
Singapore Singapore DTA-MLI synthesised text N/A N/A Generally 1 January 2020 (see Text) 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 2 July 2018 19 December 2018 In force
United Kingdom Double taxation agreement 29 July 1955 6 April 1955 Terminated
United Kingdom Amendment to the 1955 double taxation agreement Terminated
United Kingdom Amendment to the 1955 double taxation agreement Terminated
United Kingdom Agreement to the 1955 double taxation agreement Terminated
United Kingdom Amendment to the 1955 double taxation agreement 29 September 2008 6 April 2009 Terminated
United Kingdom Amendment to the 1955 double taxation agreement 10 October 2013 1 July 2014 Terminated
United Kingdom Amendment to the 1955 double taxation agreement 29 February 2016 (United Kingdom) and 08 March 2016 (Isle of Man) 16 March 2016 Terminated