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).
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Australia | 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 | Bahrain Double Taxation Agreement | 3 February 2011 | 1 January 2013 (Bahrain) 6 April 2013 (Isle of Man) | In force |
| Bahrain | Bahrain DTA-MLI synthesised text | N/A | Generally from 1 December 2022 (see text) | In force |
| Belgium | Belgium Double Taxation Agreement | 16 July 2009 | Awaiting ratification | Not in force |
| Denmark | 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 | Estonia Double Taxation Agreement | 8 May 2009 | 1 January 2010 (Estonia) 6 April 2010 (Isle of Man) | In force |
| Estonia | Estonia DTA-MLI synthesised text | N/A | Generally from 1 January 2023 (see text) | In force |
| Faroe Islands | 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 | 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 |
| Finland | Finland Amendment - Agreement for the avoidance of double taxation on individuals | 25 September 2020 | 10 June 2023 | In force |
| Greenland | 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 | Guernsey Double Taxation Agreement | 24 January 2013 | 5 July 2013 | In force |
| Guernsey | Guernsey Protocol amending the 2013 Double Taxation Agreement | 12 November 2019 | 10 September 2020 | In force |
| Iceland | 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 | 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 |
| Ireland | Ireland Protocol amending the 2008 Double Taxation Agreement | 18 November 2021 | 1 January 2023 | In Force |
| Jersey | Jersey Double Taxation Agreement | 24 January 2013 | 10 July 2013 | In force |
| Luxembourg | Luxembourg Double Taxation Agreement | 8 April 2013 | 1 January 2015 | In force |
| Luxembourg | Luxembourg Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally 1 January 2020 (see Text) | In force |
| Malta | Malta Double Taxation Agreement | 23 October 2009 | 1 January 2011 (Malta) 6 April 2011 (Isle of Man) | In force |
| Malta | Malta Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally 1 January 2020 (see Text) | In force |
| New Zealand | 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 | 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 | 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 | 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 | Qatar Double Taxation Agreement | 6 May 2012 | 1 January 2013 | In force |
| Qatar | Qatar Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally from 1 October 2020 (see Text) | In force |
| Seychelles | Seychelles Double Taxation Agreement | 28 March 2013 | 1 January 2014 | In force |
| Singapore | 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 | 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 | 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 | United Kingdom Double Taxation Agreement | 2 July 2018 | 19 December 2018 | In force |
| United Kingdom | United Kingdom Assistance in Collection - Article 27 of the 2 July 2018 DTA | N/A | 1 January 2022 | In force |
| United Kingdom | United Kingdom Double taxation agreement | 29 July 1955 | 6 April 1955 | Terminated |
| United Kingdom | United Kingdom Amendment to the 1955 double taxation agreement | N/A | N/A | Terminated |
| United Kingdom | United Kingdom Amendment to the 1955 double taxation agreement | N/A | N/A | Terminated |
| United Kingdom | United Kingdom Agreement to the 1955 double taxation agreement | N/A | N/A | Terminated |
| United Kingdom | United Kingdom Amendment to the 1955 double taxation agreement | 29 September 2008 | 6 April 2009 | Terminated |
| United Kingdom | United Kingdom Amendment to the 1955 double taxation agreement | 10 October 2013 | 1 July 2014 | Terminated |
| United Kingdom | 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 |
