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Treaties

Up-to-date income tax treaties

Up-to-date key treaties on income taxes, and synthesised texts of treaties on income taxes and the Multilateral Instrument

Income tax treaties by year

Go to treaty (number/year)

Up-to-date income tax treaties

A

  • Albania

    29-30/2023
    Agreement between the Government of the Republic of Finland and the Council of Ministers of the Republic of Albania for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance

  • Argentina

    84-85/1996
    Agreement between the Republic of Finland and the Argentine Republic for the avoidance of double taxation with respect to taxes on income and on capital

  • Armenia (Synthesized text)

    119-120/2007
    Agreement between the Government of the republic of Finland and the Government of the republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

  • Australia (Synthesized text)

    90-91/2007
    Agreement between the Government of Finland and the Government of Australia for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion

  • Austria (Synthesized text)

    17-18/2001
    Sopimus Suomen tasavallan ja Itävallan tasavallan välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi ja veron kiertämisen estämiseksi

B

  • Barbados (Synthesized text)

    78-79/1992
    Convention between Finland and Barbados for the avoidance of double taxation with respect to taxes on income

  • Belarus

    83-84/2008
    Agreement between the Government of the Republic of Finland and the Government of the Republic of Belarus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Belgium (Synthesized text)

    65-66/1978
    Convention between the Republic of Finland and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

  • Bosnia and Herzegovina (Synthesized text)

    59-60/1987
    Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

  • Brazil

    91-92/1997
    Agreement between the Republic of Finland and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Bulgaria

    10-11/1986
    Convention between the Republic of Finland and the Government of the People’s Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income

C

  • Canada (Synthesized text)

    1-2/2007
    Convention between Finland and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • China (Synthesized text)

    103–104/2010
    Agreement between the Government of the Republic of Finland and the Government of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Croatia (Synthesized text)

    59-60/1987
    Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

  • Cyprus (Synthesized text)

    39–40/2013
    Agreement between the Republic of Finland and the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income

  • Czechia (Synthesized text)

    79-80/1995
    Agreement between the Republic of Finland and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

D

  • Denmark

    25-26/1997
    Sopimus Pohjoismaiden välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi

E

  • Egypt (Synthesized text)

    11-12/1966
    Convention between the Government of the Republic of Finland and the Government of the United Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Estonia (Synthesized text)

    95-96/1993
    Convention between the Republic of Finland and the Republic of Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

F

  • Faroe Islands

    25-26/1997
    Sopimus Pohjoismaiden välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi

  • France (Synthesized text)

    7-8/1972
    Suomen Tasavallan hallituksen ja Ranskan Tasavallan hallituksen välinen sopimus tulon ja omaisuuden kaksinkertaisen verotuksen ja veron kiertämisen estämiseksi

G

  • Georgia (Synthesized text)

    75-76/2008
    Agreement between the Government of the Republic of Finland and the Government of Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Germany

    85–86/2017
    Sopimus Suomen tasavallan ja Saksan liittotasavallan välillä tuloveroja koskevan kaksinkertaisen verotuksen poistamiseksi ja veron kiertämisen ja välttämisen estämiseksi

  • Greece

    57-58/1981
    Convention between the Republic of Finland and the Hellenic Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital

H

  • Hong Kong

    78–79/2018
    Agreement between the Government of the Republic of Finland and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance

  • Hungary (Synthesized text)

    50-51/1981
    Convention between The Government of The Republic of Finland and The Government of the Hungarian People's Republic for the avoidance of double taxation with respect to taxes on income and on capital

I

  • Iceland

    25-26/1997
    Sopimus Pohjoismaiden välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi

  • India (Synthesized text)

    57–58/2010
    Agreement between the Republic of Finland and the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Indonesia (Synthesized text)

    3-4/1989
    Agreement between the Republic of Finland and the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Ireland (Synthesized text)

    87-88/1993
    Agreement between the Government of the Republic of Finland and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

  • Israel (Synthesized text)

    89-90/1998
    Agreement between the Republic of Finland and the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

  • Italy

    54-55/1983
    Convention between Finland and Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

J

  • Japan (Synthesized text)

    42-43/1972
    Convention between the Republic of Finland and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

K

  • Kazakhstan (Synthesized text)

    84–85/2010
    Agreement between the Government of the Republic of Finland and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Korea (Republic of) (Synthesized text)

    74-75/1981
    Convention between the Republic of Finland and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

  • Kosovo (Synthesized text)

    59-60/1987
    Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

  • Kyrgyzstan (Synthesized text)

    13-14/2004
    Agreement between the Republic of Finland and the Kyrgyz Republic for the avoidance of double taxation with respect to taxes on income

L

  • Latvia (Synthesized text)

    91-92/1993
    Convention between the Republic of Finland and the Republic of Latvia for the avoidance of double taxation and the preventation of fiscal evasion with respect to taxes on income and on capital

  • Lithuania (Synthesized text)

    93-94/1993
    Convention between the Republic of Finland and the Republic of Lithuania for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital

  • Luxembourg (Synthesized text)

    17-18/1983
    Suomen ja Luxemburgin välinen sopimus tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi

M

  • Malaysia (Synthesized text)

    15-16/1986
    Agreement between the Government of Finland and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Malta (Synthesized text)

    81-82/2001
    Agreement between the Republic of Finland and Malta for the avoidance of double taxation with respect to taxes on income

  • Mexico (Synthesized text)

    64-65/1998
    Agreement between the Republic of Finland and the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Moldova (Republic of)

    91-92/2008
    Agreement between the Government of the Republic of Finland and the Government of the Republic of Moldova for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Montenegro (Synthesized text)

    59-60/1987
    Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

  • Morocco

    17–18/2013
    Sopimus Suomen tasavallan ja Marokon kuningaskunnan välillä tuloveroja koskevan kaksinkertaisen verotuksen välttämiseksi ja veron kiertämisen estämiseksi

N

  • Netherlands (Synthesized text)

    83-84/1997
    Agreement between the Republic of Finland and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

  • New Zealand (Synthesized text)

    48-49/1984
    Convention between the Government of Finland and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • North Macedonia

    22-23/2002
    Agreement between the Finnish Government and the Macedonian Government for the avoidance of double taxation with respect to taxes on income

  • Norway

    25-26/1997
    Sopimus Pohjoismaiden välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi

P

  • Pakistan (Synthesized text)

    14-15/1996
    Agreement between the Republic of Finland and the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Philippines

    59-60/1981
    Convention between the Republic of Finland and the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Poland (Synthesized text)

    20-21/2010
    Convention between the Republic of Finland and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

R

  • Romania (Synthesized text)

    6-7/2000
    Agreement between the Republic of Finland and Romania for the avoidance of double taxation with respect to taxes on income

  • Russian Federation (Synthesized text)

    109-110/2002
    Agreement between the Government of the Republic of Finland and the Government of the Russian Federation for the avoidance of double taxation with respect to taxes on income

S

  • Serbia (Synthesized text)

    59-60/1987
    Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

  • Singapore (Synthesized text)

    114–115/2002
    Agreement between the Republic of Finland and the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Slovakia (Synthesized text)

    27-28/2000
    Agreement between the Government of the Republic of Finland and the Government of the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Slovenia (Synthesized text)

    69-70/2004
    Agreement between the Republic of Finland and the Republic of Slovenia for the avoidance of double taxation with respect to taxes on income

  • South Africa (Synthesized text)

    77-78/1995
    Agreement between the Republic of Finland and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Spain (Synthesized text)

    31–32/2018
    Sopimus Suomen tasavallan ja Espanjan kuningaskunnan välillä tuloveroja koskevan kaksinkertaisen verotuksen välttämiseksi ja veron kiertämisen estämiseksi

  • Sri Lanka

    27–28/2018
    Agreement between the Republic of Finland and the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Sweden

    25-26/1997
    Sopimus Pohjoismaiden välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi

  • Switzerland

    89-90/1993
    Agreement between the Republic of Finland and the Swiss Confederation for the avoidance of double taxation with respect to taxes on incorne and on capital

T

  • Tajikistan

    71–72/2013
    Agreement between the Government of the Republic of Finland and the Government of the Republic of Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Tanzania, United Republic of

    69-70/1978
    Convention between Finland and Tanzania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

  • Thailand (Synthesized text)

    27-28/1986
    Convention between the Government of the Republic of Finland and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

  • Turkey

    48–49/2012
    Agreement between the Republic of Finland and the Republic of Turkey for the avoidance of double taxation with respect to taxes on income

  • Turkmenistan

    11–12/2017
    Agreement between the Government of the Republic of Finland and the Government of Turkmenistan for the avoidance of double taxation with respect to taxes on income

U

  • Ukraine (Synthesized text)

    81-82/1995
    Convention between the Government of the Republic of Finland and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

  • United Arab Emirates (Synthesized text)

    89-90/1997
    Agreement between the Republic of Finland and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect taxes on income

  • United Kingdom of Great Britain and Northern Ireland (Synthesized text)

    1-2/1970
    Convention between the Government of the Republic of Finland and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

  • United States of America

    1-2/1991
    Convention between the Government of the Republic of Finland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

  • Uruguay (Synthesized text)

    15–16/2013
    Agreement between the Republic of Finland and the Oriental Republic of Uruguay for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

  • Uzbekistan

    9-10/1999
    Agreement between the Republic of Finland and the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

V

  • Viet Nam (Synthesized text)

    111-112/2002
    Agreement between the Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Y

  • Yugoslavia (Synthesized text)

    59-60/1987
    Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

Z

  • Zambia

    27-28/1985
    Convention between Finland and Zambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
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