Finlex ®

Currently valid tax treaties

Last update 23.5.2023

Albania

• SopS 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

• SopS 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

• SopS 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 (Synthesised text)

• SopS 90-91/2007

  Synthesised text of the MLI and the 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 (Available only in Finnish and Swedish)

Azerbaijan

• SopS 93-94/2006

  Agreement between the Republic of Finland and the Republic of Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capitall
  

Barbados (Synthesised text)

• SopS 78-79/1992

  Synthesised text of the MLI and the convention between Finland and Barbados for the avoidance of double taxation with respect to taxes on income
  

Belarus

• SopS 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 (Synthesised text)

• SopS 65-66/1978

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 59-60/1987

  Synthesised text of the MLI and the 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 as it applies to relations between the Republic of Finland and Bosnia and Herzegovina
  

Brazil

• SopS 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

• SopS 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
  

Canada (Synthesised text)

• SopS 1-2/2007

  Synthesised text of the MLI and the convention between Finland and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  

China (Synthesised text)

• SopS 103-104/2010

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 59-60/1987

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 39-40/2013

  Synthesised text of the MLI and the agreement between the Republic of Finland and the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income
  

Czechia (Synthesised text)

• SopS 79-80/1995

  Synthesised text of the MLI and the 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
  

Denmark (See Nordic countries)

Egypt (Synthesised text)

• SopS 11-12/1966

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 95-96/1993

  Synthesised text of the MLI and the 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
  

Faroes (See Nordic countries)

France (Available only in Finnish and Swedish)

Georgia (Synthesised text)

• SopS 75-76/2008

  Synthesised text of the MLI and the 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 (Available only in Finnish and Swedish)

Greece (Synthesised text)

• SopS 57-58/1981

  Synthesised text of the MLI and the agreement between the Government of the Republic of Finland and the Hellenic Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
  

Hong Kong

• SopS 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 (Synthesised text)

• SopS 50-51/1981

  Synthesised text of the MLI and the 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
  

Iceland (See Nordic countries)

India (Synthesised text)

• SopS 57-58/2010

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 3-4/1989

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 87-88/1993

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 89-90/1998

  Synthesised text of the MLI and the 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

• SopS 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
  

Japan (Synthesised text)

• SopS 42-43/1972

  Synthesised text of the MLI and the 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
  

Kazakhstan (Synthesised text)

• SopS 84-85/2010

  Synthesised text of the MLI and the 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
  

Kosovo (See Yugoslavia)

Kyrgyzstan

• SopS 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
  

Latvia (Synthesised text)

• SopS 91-92/1993

  Synthesised text of the MLI and the convention between the Republic of Finland and the Republic of Latvia for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital
  

Lithuania (Synthesised text)

• SopS 93-94/1993

  Synthesised text of the MLI and the 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 (Available only in Finnish and Swedish)

Malaysia (Synthesised text)

• SopS 15-16/1986

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 81-82/2001

  Synthesised text of the MLI and the agreement between the Republic of Finland and Malta for the avoidance of double taxation with respect to taxes on income
  

Mexico

• SopS 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

• SopS 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 (See Yugoslavia)

Morocco (Available only in Finnish and Swedish)

Netherland (Synthesised text)

• SopS 83-84/1997

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 48-49/1984

  Synthesised text of the MLI and the 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
  

Nordic countries (Available only in Finnish and Swedish)

North Macedonia

• SopS 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 (See Nordic countries)

Pakistan (Synthesised text)

• SopS 14-15/1996

  Synthesised text of the MLI and the 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

• SopS 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 (Synthesised text)

• SopS 20-21/2010

  Synthesised text of the MLI and the 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
  

Romania

• SopS 6-7/2000

  Agreement between the Republic of Finland and Romania for the avoidance of double taxation with respect to taxes on income
  

Russia (Synthesised text)

• SopS 109-110/2002

  Synthesised text of the MLI and the 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
  

Serbia (Synthesised text)

• SopS 59-60/1987

  Synthesised text of the MLI and the 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 as it applies to relations between the Republic of Finland and the Republic of Serbia
  

Singapore (Synthesised text)

• SopS 114-115/2002

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 27-28/2000

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 69-70/2004

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 77-78/1995

  Synthesised text of the MLI and the 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
  

South Korea (Synthesised text)

• SopS 74-75/1981

  Synthesised text of the MLI and the agreement 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
  

Spain (Available only in Finnish and Swedish)

Sri Lanka

• SopS 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 (See Nordic countries)

Switzerland

• SopS 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
  

Tajikistan

• SopS 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

• SopS 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 (Synthesised text)

• SopS 27-28/1986

  Synthesised text of the MLI and 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

• SopS 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

• SopS 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
  

Ukraine (Synthesised text)

• SopS 81-82/1995

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 89-90/1997

  Synthesised text of the MLI and the 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 (Synthesised text)

• SopS 1-2/1970

  Synthesised text of the MLI and the 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

• SopS 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 (Synthesised text)

• SopS 15-16/2013

  Synthesised text of the MLI and the 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

• SopS 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
  

Viet Nam

• SopS 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
  

Yugoslavia

• SopS 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
  

Zambia

• SopS 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