Russia’s Double Tax Agreements

The existing bilateral international treaties of the Russian Federation on the avoidance of double taxation

Country International treaty
Australia Agreement between the Government of the Russian Federation and the Government of Australia, on 07.09.2000 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Austria Convention between the Russian Federation and the Government of the Republic of Austria from 13.04.2000 “On avoidance of double taxation with respect to taxes on income and capital”
Azerbaijan Agreement between the Government of the Russian Federation and the Government of the Republic of Azerbaijan on 03.07.1997 “On avoidance of double taxation with respect to income and wealth taxes”
Albania Convention between the Government of the Russian Federation and the Government of the Republic of Albania on 11.04.1995 “On avoidance of double taxation with respect to income and wealth taxes”
Algeria Convention between the Government of the Russian Federation and the Government of the Algerian People’s Democratic Republic from 10.03.2006 “On avoidance of double taxation with respect to income and wealth taxes”
Argentina Convention between the Government of the Russian Federation and the Government of the Argentine Republic from 10.10.2001 “On avoidance of double taxation with respect to taxes on income and capital”
Armenia Agreement between the Russian Federation and the Government of the Republic of Armenia on 28.12.1996 (ed. Of 24.10.2011) “On elimination of double taxation on income and property”
Minutes dated 24.10.2011
Byelorussia The agreement between the Government and the Government of the Republic of Belarus of 21.04.1995 “On avoidance of double taxation and prevention of tax evasion with regard to income and wealth taxes”
Minutes dated 24.01.2006
Attention! Convention of 19.5.2015 not yet entered into force. The provisions of the Convention on 16.06.1995 stop action against any Russian or Belgian tax to which the Convention will be applied on 19.05.2015
Belgium Convention between the Government of the Russian Federation and the Government of the Kingdom of Belgium from 16.06.1995 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and property.”
Convention between the Russian Federation and the Kingdom of Belgium, on 05.19.2015 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Bulgaria Agreement between the Russian Federation and the Government of the Republic of Bulgaria from 08.06.1993 “On avoidance of double taxation with respect to income and wealth taxes”
Botswana Convention between the Government of the Russian Federation and the Government of the Republic of Botswana from 08.04.2003 “On avoidance of double taxation with respect to taxes on income”
Attention! Entry into force and application of the Convention between the Russian Federation and the Government of the Federative Republic of Brazil on 22.11.2004. See letter to the Russian Finance Ministry of 12.02.2014, the
N 03-08-06 / 5641
Brazil Convention between the Government of the Russian Federation and the Government of the Federative Republic of Brazil on 22.11.2004 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
United Kingdom Convention between the Government and the Government of the United Kingdom of Great Britain and Northern Ireland, on 15.02.1994 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital gains” (with exchange of notes from 15.02.1994 “Between the extraordinary and plenipotentiary Ambassador of the United Kingdom of Great Britain and Northern Ireland to the Russian Federation and Deputy Minister of foreign Affairs of the Russian Federation “)
United Kingdom Convention between the Government of the USSR and the Government of the United Kingdom of Great Britain and Northern Ireland “the avoidance of double taxation with respect to taxes on income and capital gains of the property”
(Done at London 07/31/1985)
Hungary Convention between the Government of the Russian Federation and the Government of the Republic of Hungary from 01.04.1994 “On avoidance of double taxation with respect to income and wealth taxes”
Venezuela Convention between the Russian Federation and the Government of the Bolivarian Republic of Venezuela, from 22.12.2003 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Vietnam Agreement between the Russian Federation and the Government of the Socialist Republic of Vietnam on 05.27.1993 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Attention! On some issues of application of the Agreement between the Russian Federation and the Federal Republic of Germany from 29.05.1996, see. Informational message from the Ministry of Finance of the Russian Federation 06.06.2008
Germany Agreement between the Russian Federation and the Federal Republic of Germany from 29.05.1996 (ed. Of 15.10.2007) “On the avoidance of double taxation with respect to income and wealth taxes”
Greece Convention between the Government of Russian Federation and the Government of the Hellenic Republic from 26.06.2000 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Denmark Convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark from 08.02.1996 “On avoidance of double taxation and prevention of fiscal evasion with respect to income and wealth taxes”
Egypt Agreement between the Arab Republic of the Russian Federation and the Government of the Government of Egypt on 23.09.1997 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Israel Convention between the Government of the Russian Federation and the Government of the State of Israel from 25.04.1994 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
India Agreement between the Russian Federation and the Government of the Republic of India on 25.03.1997 “On avoidance of double taxation with respect to taxes on income”
Indonesia Agreement between the Russian Federation and the Government of the Republic of Indonesia from 12.03.1999 “On avoidance of double taxation and prevention of tax evasion on income”
Iran Agreement between the Russian Federation and the Government of the Islamic Republic of Iran, on 06.03.1998 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Ireland Agreement between the Russian Federation and the Government of Ireland, on 29.04.1994 “On avoidance of double taxation with respect to taxes on income”
Iceland Convention between the Government of the Russian Federation and the Government of the Republic of Iceland on 26.11.1999 “On avoidance of double taxation and prevention of tax evasion on income”
Spain Convention between the Government of the Russian Federation and the Government of the Kingdom of Spain on 16.12.1998 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Italy Convention between the Government and the Government of the Italian Republic dated 09.04.1996 (ed. Of 13.06.2009) “On the avoidance of double taxation with respect to taxes on income and capital and prevention of tax evasion”
Minutes dated 13.06.2009
Kazakhstan Convention between the Government of the Russian Federation and the Government of the Republic of Kazakhstan dated 18.10.1996 “On avoidance of double taxation and prevention of evasion of taxes on income and capital”
Agreement in the form of an exchange of notes
Canada Agreement between the Russian Federation and the Government of Canada, on 05.10.1995 “On avoidance of double taxation and prevention of fiscal evasion with respect to income and wealth taxes”
Qatar Agreement between the Russian Federation and the Government of the State of Qatar from 20.04.1998 “On avoidance of double taxation with respect to taxes on income”
Cyprus Agreement between the Russian Federation and the Government of the Republic of Cyprus from 05.12.1998 “On avoidance of double taxation with respect to taxes on income and capital”
Minutes dated 07.10.2010
Kyrgyzstan Agreement between the Russian Federation and the Government of the Kyrgyz Republic dated 13.01.1999 “On avoidance of double taxation and prevention of tax evasion on income”
Attention! On the application of the Agreement of 13.10.2014 between the Russian Federation and the Government of the People’s Republic of China. cm. Russian Federal Tax Service letter dated 29.04.2016 N OA-4-17 / 7926, Information Report by the Ministry of Finance 06.06.2008
China Agreement between the Russian Federation and the Government of the People’s Republic of 27.05.1994 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
China Attention! The Agreement shall terminate with respect to income in respect of which the applicable provisions of the Agreement of 13.10.2014 between the Russian Federation and the Government of the People’s Republic for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income
Attention! On the application of the Agreement between the Russian Federation and the Government of the Hong Kong SAR Government of China on 18/01/2016, see. Russian Federal Tax Service Letter dated 31.08.2016 N SH-4-17 / 16168, letter from the Russian Ministry of Finance 09.08.2016 N 03-08-06 / 46561
Hong Kong SAR China Agreement between the Russian Federation and the Government of the Hong Kong Special Administrative Region of the People’s Republic of 01.18.2016 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Minutes dated 18.01.2016
North Korea Agreement between the Russian Federation and the Government of the Democratic People’s Republic of 26.09.1997 “On avoidance of double taxation with respect to taxes on income and capital”
Korea Convention between the Government of the Russian Federation and the Government of the Republic of Korea from 19.11.1992 “On avoidance of double taxation with respect to taxes on income”
Cuba Agreement between the Government of the Russian Federation and the Government of the Republic of Cuba, dated 14.12.2000 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Kuwait Agreement between the Russian Federation and the State of Kuwait from 09.02.1999 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Latvia Agreement between the Government of the Russian Federation and the Government of the Republic of Latvia of 20.12.2010 “On avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital”
Lebanon Convention between the Russian Federation and the Government of the Republic of Lebanon on 08.04.1997 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Lithuania Agreement between the Government of the Russian Federation and the Government of the Republic of Lithuania on 29.06.1999 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Luxembourg Agreement between the Russian Federation and the Grand Duchy of Luxembourg from 28.06.1993 “On avoidance of double taxation and prevention of fiscal evasion with respect to income and wealth taxes”
Minutes dated 21.11.2011
Macedonia Agreement between the Russian Federation and the Government of the Republic of Macedonia from 21.10.1997 “On avoidance of double taxation with respect to income and wealth taxes”
Malaysia Agreement between the Government of Malaysia and the Government of the USSR from 07.31.1987 “On avoidance of double taxation with respect to taxes on income”
Mali Convention between the Government of the Russian Federation and the Government of the Republic of Mali, on 25.06.1996 “On avoidance of double taxation and establishing rules for mutual assistance in relation to income and wealth taxes”
Malta Convention between the Government of the Russian Federation and the Government of Malta for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income (concluded in Moscow 24.04.2013)
Morocco Agreement between the Government of the Russian Federation and the Government of the Kingdom of Morocco on 04.09.1997 “On avoidance of double taxation with respect to income and wealth taxes”
United Mexican States Agreement between the Russian Federation and the Government of the United Mexican States from 07.06.2004 “On avoidance of double taxation with respect to taxes on income”
Moldova Agreement between the Russian Federation and the Government of the Republic of Moldova from 12.04.1996 “On avoidance of the double taxation of incomes and property and prevention of tax evasion”
Mongolia Agreement between the Government of the Russian Federation and the Government of Mongolia on 05.04.1995 “On avoidance of double taxation with respect to income and wealth taxes”
Namibia Convention between the Government of the Russian Federation and the Government of the Republic of Namibia on 31.03.1998 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Attention! In the application of the Agreement between the Russian Federation and the Government of the Kingdom of the Netherlands 16.12.1996, see. Russian Federal Tax Service Letter dated 08.06.2016 N SD-4-3 / 10165 @
Netherlands The agreement between the Government and the Government of the Kingdom of the Netherlands from 16.12.1996 “On avoidance of double taxation and prevention of fiscal evasion with respect to income and wealth taxes”
New Zealand The agreement between the Government and the Government of New Zealand of 05.09.2000 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Norway Convention between the Government of the Russian Federation and the Government of the Kingdom of Norway on 26.03.1996 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
United Arab Emirates Agreement between the Russian Federation and the Government of the United Arab Emirates from 07.12.2011 “On taxation of income from the investment of the Contracting States and their financial and investment institutions”
Poland Agreement between the Government of the Russian Federation and the Government of the Republic of Poland on 22.05.1992 “On avoidance of double taxation on income and property”
Portugal Convention between the Government and the Government of the Portuguese Republic from 29.05.2000 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Romania Convention between the Government of the Russian Federation and the Government of Romania, on 27.09.1993 “On avoidance of double taxation with respect to income and wealth taxes”
Saudi Arabia Convention between the Government of the Russian Federation and the Government of the Kingdom of Saudi Arabia from 11.02.2007 “On avoidance of double taxation and prevention of fiscal evasion with respect to income and capital taxes”
Attention! In the application of the Agreement between the Russian Federation and the Government of the Republic of Singapore on 09.09.2002, it should be borne in mind that the changes made to the Protocol of 11.17.2015, shall become effective in accordance with Art. XII of this Protocol and is used in relation to the Russian Federation – to taxable periods beginning on 1 January or after 1 January of the calendar year following the year in which the said Protocol enters into force. (See. Minutes of 11.17.2015, the Agreement between the Russian Federation and the Government of the Republic of Singapore on 09.09.2002 (ed. From 11.17.2015))
Singapore Agreement between the Government of the Russian Federation and the Government of the Republic of Singapore on 09.09.2002 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Syria Agreement between the Russian Federation and the Government of the Syrian Arab Republic dated 17.09.2000 “On avoidance of double taxation with respect to taxes on income”
Slovakia Agreement between the Government of the Russian Federation and the Government of the Slovak Republic from 24.06.1994 “On avoidance of double taxation on income and property”
Slovenia Convention between the Government of the Russian Federation and the Government of the Republic of Slovenia from 29.09.1995 “On avoidance of double taxation with respect to income and wealth taxes”
USA Agreement between the Russian Federation and the United States from 17.06.1992 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Tajikistan Agreement between the Russian Federation and the Government of the Republic of Tajikistan from 03.31.1997 “On avoidance of double taxation and prevention of tax evasion on income and capital”
Thailand Convention between the Government of the Russian Federation and the Government of the Kingdom of Thailand from 23.09.1999 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Turkmenistan Agreement between the Russian Federation and the Government of Turkmenistan dated 14.01.1998 “On avoidance of double taxation with respect to income and wealth taxes”
Turkey Agreement between the Russian Government and the Turkish Government of the Republic of 15.12.1997 “On the Avoidance of Double Taxation with respect to Taxes on Income”
Uzbekistan Agreement between the Russian Federation and the Government of the Republic of Uzbekistan dated 02.03.1994 “On avoidance of double taxation on income and property”
Ukraine Agreement between the Russian Federation and the Government of Ukraine dated 08.02.1995 “On avoidance of double taxation of income and property and the prevention of fiscal evasion”
Philippines Convention between the Government of the Russian Federation and the Government of the Republic of the Philippines from 26.04.1995 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Finland Agreement between the Russian Federation and the Government of the Republic of Finland from 4.5.1996 (ed. Of 14.04.2000) “On the Avoidance of Double Taxation with respect to Taxes on Income”
France Convention between the Government and the Government of the French Republic dated 26.11.1996 “On avoidance of double taxation and prevention of tax evasion and tax fraud with respect to taxes on income and uschestvo”
Croatia Agreement between the Russian Federation and the Government of the Republic of Croatia on 02.10.1995 “On avoidance of double taxation with respect to income and wealth taxes”
Czech Republic Convention between the Russian Federation and the Government of the Czech Republic dated 17.11.1995 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital”
Minutes dated 27.04.2007
Chile Convention between the Government of the Russian Federation and the Government of the Republic of Chile for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital (signed in Santiago 19.11.2004)
Switzerland Agreement between the Russian Federation and the Swiss Confederation on 15.11.1995 (ed. Of 24.09.2011) “On the avoidance of double taxation with respect to taxes on income and capital”
Sweden Convention between the Russian Federation and the Government of the Kingdom of Sweden on 15.06.1993 “On avoidance of double taxation with respect to taxes on income”
Sri Lanka Agreement between the Russian Federation and the Government of the Democratic Socialist Republic of Sri Lanka on 02.03.1999 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
South Africa The agreement between the Government and the Government of the Republic of South Africa from 27.11.1995 “On avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income”
Yugoslavia (Serbia and Montenegro) Convention between the Government of the Russian Federation and the Federal Government of the Federal Republic of Yugoslavia from 12.10.1995 “On avoidance of double taxation with respect to income and wealth taxes”
Japan Convention between the Government of the USSR and the Government of Japan on 01.18.1986 “On avoidance of double taxation with respect to taxes on income”