Tax treaties

Date of issue
1/1/2018
Validity
In force until further notice

Full texts of the tax treaties are also available at Valtion säädöstietopankki (finlex.fi/en). Use the reference numbers listed below.

Click the links below to access electronic versions of tax treaties. Not all of them are available in this format. Treaty texts have an introductory passage in Finnish after which the English version begins, if included.

Some treaties have been amended. In this case, the list mentions the amendments on the next line after the country name. When treaty provisions are applied, amendments must be considered. Examples of what amendments may concern: the taxing rights of Contracting States, the applicable rates of withholding at source.

OECD member countries:Other countries:

Australia 91/2007 (pdf)

Austria 18/2001
- amended 95/2011

Belgium 66/1978
- amended 54/1997

Canada 2/2007 (pdf)

Czech Republic 80/1995

Denmark and Faroe Islands 26/1997
- amended 95/1997
- amended 127/2008

Estonia 96/1993

France 8/1972

Germany 86/2017 
(no longer in force, from 18/1982)

Greece 58/1981

Hungary 51/1981

Iceland 26/1997
- amended 95/1997
- amended 127/2008 (pdf)

Ireland 88/1993

Israel 90/1998

Italy 55/1983

Japan 43/1972
- amended 111/1991

Luxembourg 18/1983
- amended 60/1992
- amended 62/2010 (pdf)

Mexico 65/1998

Netherlands 84/1997

Norway 26/1997
- amended 95/1997
- amended 127/2008

Poland  21/2010
(no longer in force, from 26/1979
- amended 13/1995)

Portugal 27/1971

Slovakia 28/2000 (pdf)

Slovenia 70/2004 (pdf)

South Korea 75/1981

Spain 67/1968
- amended 39/1974
- amended 109/1991

Sweden 26/1997
- amended 95/1997
- amended 127/2008

Switzerland 90/1993
- amended 92/2006 (pdf)
- amended 122/2010 (pdf)

Turkey 49/2012
(no longer in force, from 61/1988)

United Kingdom 2/1970
- amended 31/1974
- amended 26/1981
- amended 8/1987
- amended 2/1992
- amended 63/1997

United States 2/1991
- amended 3/2008 (pdf)

Argentina 85/1996

Armenia 120/2007 (pdf)

Aruba 65/2011 (pdf) 2)

Azerbaizhan 94/2006 (pdf)

Barbados 79/1992

Belarus 84/2008 (pdf)

Bermuda 87/2009 (pdf) 2)

Bosnia-Hertsegovina
(see Yugoslavia)

Brazil 92/1997

British Virgin Islands 59/2011 (pdf) 2)

Bulgaria 11/1986

Cayman Islands 34/2010 (pdf) 2)

China  104/2010
(no longer in force, from 62/1987
- amended 38/1998)
 
Croatia (see Yugoslavia)

Cyprus 40/2013 (pdf)

Egypt 12/1966
- amended 56/1976

Georgia 76/2008 (pdf)

Guernsey 21/2009 (pdf)
- amended 84/2009

Indonesia 4/1989

India 58/2010
(no longer in force, from 59/1984
 - amended 106/1999)

Isle of Man 74/2008 (pdf) 2)

Jersey 78/2009 (pdf) 2)

Kazakhstan 85/2010 (pdf)

Kosovo (see Yugoslavia)

Kyrgystan14/2004 (pdf)

Latvia 92/1993

Lithuania 94/1993

Macedonia 23/2002 (pdf)

Malaysia 16/1986

Malta 82/2001

Moldova 92/2008 (pdf)

Montenegro (see Yugoslavia)

Morocco 18/2013
(no longer in force, from 8/1980)

Netherlands Antilles 63/2011 (pdf) 2)

New Zealand 49/1984
- amended 16/1988

Pakistan 15/1996

Philippines 60/1981

Romania 7/2000 (pdf)

Russian Federation 110/2002 (pdf)

Serbia (see Yugoslavia)

Singapore 115/2002 (pdf)
- amended 41/2010 (pdf)

Sri Lanka 20/1984

South Africa 78/1995

Tajikistan 72/2013 (pdf)

Tanzania 70/1978

Thailand 28/1986

Turkmenistan 12/2017

Ukraine 82/1995

United Arab Emirates 90/1997

Uruguay 16/2013 (pdf)

Uzbekistan 10/1999
-amended 43/2016

Vietnam 112/2002

Yugoslavia 60/19871)

Zambia 28/1985

1) The tax treaty between Finland and former Yugoslavia (SopS 60/1987) is applicable to international tax situations where Croatia, Bosnia-Hertsegovina, Montenegro, Kosovo or Serbia is involved with Finland being the opposite party. For more information, see the official statements of the Finnish Ministry for Foreign Affairs 17.5.1995, SopS 70/2001, SopS 75/2005, SopS 9/2016 and the official statements 18.4.2007, 31.1.2012 and 2.2.016.

2) An agreement on tax information + a limited-scope tax treaty.

Country codes

Argentina AR
Australia AU
Azerbaidzhan AZ
Barbados BB
Belgium BE
Bosnia-Herzegovina BA
Brazil BR
Bulgaria BG
Canada CA
Cayman Islands KY
China CN
Croatia HR
Cyprus CY
Czech Republic CZ
Egypt EG
Estonia EE
Finland FI
Germany DE  
Georgia GE
Greece GR
Iceland IS  
Indonesia ID
India IN
Ireland IE
Republic of Korea KR
Kosovo XK*
Latvia LV
Lithuania LT
Luxemburg LU
Macedonia MK
Malaysia MY
Malta MT
Morocco MA
Mexico MX
Moldova MD
Montenegro ME


Netherlands NL
Norway NO
Pakistan PK
Philippines PH
Portugal PT
Poland PL
France FR
Romania RO
Sweden SE
South Africa ZA
Spain ES
Serbia RS
Singapore SG
Slovakia SK
Slovenia SI
Sri Lanka LK
Switzerland CH
Tadzhikistan TJ
Tanzania TZ
Denmark (Faroe Is.) DK
Thailand TH
Turkey TR
Ukraine UA
United Kingdom GB
United States US
United Arab Emirates AE
Uruguay UY
Hungary HU
New Zealand NZ
Uzbekistan UZ
Belarus BY
Russian Federation RU
Vietnam VN
Zambia ZM

 *There is no country code for Kosovo in the international standards (ISO)To denote Kosovo, XK is occasionally used until an ISO code is confirmed.