Applicable Double Taxation Treaties

State

Treaty

Information about Treaty

1.

Albania

Convention between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
11 April 1995

Entry into Force:
9 December 1997

Effective Date:
1 January 1998

2.

Algeria

Convention between the Government of the Russian Federation and the Government of Democratic People's Republic of Algeria for the avoidance of double taxation with respect to taxes on income and capital

Conclusion Date:
10 March 2006

Entry into Force:
18 December 2008

Effective Date:
1 January 2009

3.

Argentina

Convention between Government of the Russian Federation and the Russian Federation and the Government of Republic of Argentina for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
10.10.2001

Entry into Force:
15.10.2012

Effective Date:
01.01.2013

4.

Armenia

Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia for the avoidance of double taxation with respect to taxes on income and capital

Conclusion Date:
28 December 1996

Entry into Force:
17 March 1998

Effective Date:
1 January 1999

5.

Australia

Agreement between the Government of the Russian Federation and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
7 September 2000

Entry into Force:
17 December 2003

Effective Date:
1 January 2004 (Russia);
1 July 2004 (Australia)

6.

Austria

Convention between the Government of the Russian Federation and the Government of the Republic of Austria for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
13 April 2000

Entry into Force:
30 December 2002

Effective Date:
1 January 2003

7.

Azerbaijan

Agreement between the Government of the Russian Federation and the Government of the Republic of Azerbaijan for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
3 July 1997

Entry into Force:
3 July 1998

Effective Date:
1 January 1999

8.

Belarus

Agreement between the Government of the Russian Federation 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 and on capital.

Protocol 24.01.2006.

Conclusion Date:
21 April 1995

Entry into Force:
21 January 1997

Effective Date:
1 January 1998

9.

Belgium

Convention between the Government of the Russian Federation and the Government of the Kingdom of Belgium for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
16 June 1995

Entry into Force:
26 June 2000

Effective Date:
1 January 2001

10.

Botswana

Convention between the Government of the Russian Federation and the Government of the Republic of Botswana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
8 April 2003

Entry into Force:
23 December 2009

Effective Date:
1 January 2010 (Russia);
1 July 2010 (Botswana)

11.

Bulgaria

Agreement between the Government of the Russian Federation and the Government of the Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
8 June 1993

Entry into Force:
24 April 1995

Effective Date:
1 January 1996

12.

Canada

Agreement between the Government of the Russian Federation and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
5 October 1995

Entry into Force:
5 May 1997

Effective Date:
1 January 1998

13.

Chile

Convention between Government of the Russian Federation and the Russian Federation and the Government of the Republic of Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
19.11.2004

Entry into Force:
23.03.2012

Effective Date:
01.01.2013

14.

China (People’s Rep.)

Agreement between the Government of the Russian Federation 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

Conclusion Date:
27 May 1994

Entry into Force:
10 April 1997

Effective Date:
1 January 1998

15.

Croatia

Agreement between the Government of the Russian Federation and the Government of the Republic of Croatia for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
2 October 1995

Entry into Force:
19 April 1997

Effective Date:
1 January 1998

16.

Cyprus

Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and on capital.

Protocol 07.10.2010 (not in force)

Conclusion Date:
5 December 1998

Entry into Force:
17 August 1999

Effective Date:
1 January 2000

17.

Cuba

Convention between the Government of the Russian Federation and the Government of the Republic of Cuba for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
14 December 2000

Entry into Force:
15 November 2010

Effective Date:
1 January 2011

18.

Czech Republic

Convention between the Government of the Russian Federation and the Government of the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.

Protocol 27.04.2007

Conclusion Date:
17 November 1995

Entry into Force:
18 July 1997

Effective Date:
1 January 1998

19.

Denmark

Convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
8 February 1996

Entry into Force:
27 April 1997

Effective Date:
1 January 1998

20.

Egypt

Agreement between the Government of the Russian Federation and the Government of the Arab Republic of Egypt for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
23 September 1997

Entry into Force:
6 December 2000

Effective Date:
1 January 2001

21.

Finland

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

Conclusion Date:
4 May 1996

Entry into Force:
14 December 2002

Effective Date:
1 January 2003

22.

France

Convention between the Government of the Russian Federation and the Government of the Republic of France for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on income and on capital

Conclusion Date:
26 November 1996

Entry into Force:
9 February 1999

Effective Date:
1 January 2000

23.

Germany

Convention between the Russian Federation and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and on capital.

Protocol 15.10.2007.

Conclusion Date:
29 May 1996

Entry into Force:
30 December 1996

Effective Date:
1 January 1997

24.

Greece

Convention between the Government of the Russian Federation and the Government of the Hellenic Republic and for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
26 June 2000

Entry into Force:
20 December 2007

Effective Date:
1 January 2008

25.

Hungary

Convention between the Government of the Russian Federation and the Government of the Republic of Hungary for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
1 April 1994

Entry into Force:
3 November 1997

Effective Date:
1 January 1998

26.

Iceland

Convention between the Government of the Russian Federation and the Government of the Republic of Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
26 November 1999

Entry into Force:
21 July 2003

Effective Date:
1 January 2004

27.

India

Agreement between the Government of the Russian Federation and the Government of the Republic of India for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
25 March 1997

Entry into Force:
11 April 1998

Effective Date:
1 January 1999 (Russia);
1 April 1999 (India)

28.

Indonesia

Agreement between the Government of the Russian Federation and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
12 March 1999

Entry into Force:
17 December 2002

Effective Date:
1 January 2003

29.

Iran

Agreement between the Government of the Russian Federation and the Government of the Islamic Republic of Iran for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
6 March 1998

Entry into Force:
5 April 2002

Effective Date:
1 January 2003

30.

Ireland

Agreement between the Government of the Russian Federation and the Government of Ireland and for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
29 April 1994

Entry into Force:
7 July 1995

Effective Date:
1 January/6 April 1996 (Ireland);
1 January 1996 (Russia)

31.

Israel

Convention between the Government of the Russian Federation and the Government of the State of Israel for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
25 April 1994

Entry into Force:
7 December 2000

Effective Date:
1 January 2001

32.

Italy

Convention between the Government of the Russian Federation and the Government of the Italian republic for the avoidance of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion

Conclusion Date:
9 April 1996

Entry into Force:
30 November 1998

Effective Date:
1 January 1999


33.

Japan

Convention between the Government of the Union of Soviet Socialist Republics and the Government of Japan for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
18 January 1986

Entry into Force:
27 November 1986

Effective Date:
1 January 1987

34.

Kazakhstan

Convention between the Government of the Russian Federation and the Government of the Republic of Kazakhstan for the avoidance of double taxation and prevention of fiscal evasion with regard to taxes on income and capital

Conclusion Date:
18 October 1996

Entry into Force:
29 July 1997

Effective Date:
1 January 1998

35.

Korea (Dem. People’s Rep.)

Agreement between the Government of the Russian Federation and the Government of the Democratic People's Republic of Korea
for the avoidance of double taxation
with respect to taxes on income and on capital

Conclusion Date:
26 September 1997

Entry into Force:
30 May 2000

Effective Date:
1 January 2001

36.

Korea (Rep.)

Convention between the Government of the Russian Federation and the Government of the Republic of Korea for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
19 November 1992

Entry into Force:
24 August 1995

Effective Date:
1 January 1996

37.

Kuwait

Agreement between the Russian Federation and the State of Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
9 February 1999

Entry into Force:
3 January 2003

Effective Date:
1 January 2004

38.

Kyrgyzstan

Agreement between the Government of the Russian Federation and the Government of the Republic of the Kyrgyzstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
13 January 1999

Entry into Force:
5 July 2000

Effective Date:
1 January 2001

39.

Latvia

Agreement between Government of the Russian Federation and the Russian Federation and the Government of Republic of Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
20.12.2010

Entry into Force:
06.11.2012

Effective Date:
01.01.2013

40.

Lebanon

convention between the Government of the Russian Federation and the Government of the Lebanese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
7 April 1997

Entry into Force:
16 June 2000

Effective Date:
1 January 2001

41.

Lithuania

Agreement between the Government of the Russian Federation and the Government of the Republic of Lithuania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
29 June 1999

Entry into Force:
5 May 2005

Effective Date:
1 January 2006

42.

Luxembourg

Convention between the Russian Federation and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

Conclusion Date:
28 June 1993

Entry into Force:
7 May 1997

Effective Date:
1 January 1998

43.

Macedonia

Agreement between the Government of the Russian Federation and the Government of the Republic of Macedonia for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
21 October 1997

Entry into Force:
14 July 2000

Effective Date:
1 January 2001

44.

Malaysia

Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Malaysia for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
31 July 1987

Entry into Force:

In force (date unknown)

Effective Date:
1 January 1989

45.

Mali

Agreement between the Government of the Russian Federation and the Government of the Republic of Mali for the avoidance of double taxation and establishment of the rules of mutual assistance with respect to taxes on income and on capital

Conclusion Date:
25 June 1996

Entry into Force:
13 September 1999

Effective Date:
1 January 2000

46.

Malta

Convention between the Government of the Russian Federation and the Government of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
24 April 2013

Entry into Force:
22 May 2014

Effective Date:
1 January 2015

47.

Mexico

Agreement between the Government of the Russian Federation and the Government of the United Mexican States for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
7 June 2004

Entry into Force:
2 April 2008

Effective Date:
1 January 2009

48.

Moldova

Agreement between the Government of the Russian Federation and the Government of the Republic of Moldova for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion

Conclusion Date:
12 April 1996

Entry into Force:
6 June 1997

Effective Date:
1 January 1998

49.

Mongolia

Agreement between the Government of the Russian Federation and the Government of Mongolia for the avoidance of double taxation with respect to taxes on income and capital

Conclusion Date:
5 April 1995

Entry into Force:
22 May 1997

Effective Date:
1 January 1998

50.

Morocco

Agreement between the Government of the Russian Federation and the Government of the Kingdom of Morocco for the avoidance of double taxation with respect to taxes on income and capital

Conclusion Date:
4 September 1997

Entry into Force:
31 August 1999

Effective Date:
1 January 2000

51.

Namibia

Convention between the Government of the Russian Federation and the Government of the Republic of Namibia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
30 March 1998

Entry into Force:
23 June 2000

Effective Date:
1 January 2001

52.

Netherlands

Agreement between the Government of the Russian Federation and the Government of 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 property

Conclusion Date:
16 December 1996

Entry into Force:
27 August 1998

Effective Date:
1 January 1999

53.

New Zealand

Agreement between the Government of the Russian Federation and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
5 September 2000

Entry into Force:
4 July 2003

Effective Date:
1 January 2004 (Russia);
1 April 2004 (New Zealand)

54.

Norway

Convention between the Government of the Russian Federation and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
26 March 1996

Entry into Force:
20 December 2002

Effective Date:
1 January 2003

55.

Philippines

Convention between the Government of the Russian Federation and the Government of the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
26 April 1995

Entry into Force:
12 September 1997

Effective Date:
1 January 1998

56.

Poland


Convention between the Government of the Russian Federation and the Government of the Republic of Poland for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
22 May 1992

Entry into Force:
22 February 1993

Effective Date:
1 January 1994

57.

Portugal

Convention between the Government of the Russian Federation and the Government of the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
29 May 2000

Entry into Force:
11 December 2002

Effective Date:
1 January 2003

58.

Qatar

Agreement between the Government of the Russian Federation and the Government of the State of Qatar for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
20 April 1998

Entry into Force:
5 September 2000

Effective Date:
1 January 2001

59.

Romania

Convention between the Government of the Russian Federation and the Government of Romania for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
27 September 1993

Entry into Force:
11 August 1995

Effective Date:
1 January 1996

60.

Saudi Arabia

Convention between the Government of the Russian Federation and the Government of the Kingdom of Saudi Arabia
for the avoidance of double taxation and the prevention of tax evasion
with respect to taxes on income and on capital

Conclusion Date:
11 February 2007

Entry into Force:
1 February 2010

Effective Date:
1 January 2011

61.

Serbia, Montenegro

Convention between the Government of the Russian Federation and the Government of the Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and capital

Conclusion Date:
12 October 1995

Entry into Force:
9 July 1997

Effective Date:
1 January 1998

62.

Singapore

Agreement between the Government of the Russian Federation and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
9 September 2002

Entry into Force:
16 January 2009

Effective Date:
1 January 2010

63.

Slovak Republic

Agreement between the Government of the Russian Federation and the Government of the Slovak Republic for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
24 June 1994

Entry into Force:
1 May 1997

Effective Date:
1 January 1998

64.

Slovenia

Convention between the Government of the Russian Federation and the Government of the Republic of Slovenia for the avoidance of double taxation with respect to taxes on income and capital

Conclusion Date:
29 September 1995

Entry into Force:
20 April 1997

Effective Date:
1 January 1998

65.

South Africa

Agreement between the Government of the Russian Federation and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
27 November 1995

Entry into Force:
26 June 2000

Effective Date:
1 September 2000 (South Africa);
1 January 2001 (Russia)

66.

Spain

Convention between the Government of the Russian Federation and the Government of the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
16 December 1998

Entry into Force:
13 June 2000

Effective Date:
1 January 2001

67.

Sri Lanka

Agreement between the Government of the Russian Federation and the Government of 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

Conclusion Date:
2 March 1999

Entry into Force:
29 December 2002

Effective Date:
1 January 2003 (Russia);
1 April 2003 (Sri Lanka)

68.

Sweden

Convention between the Government of the Russian Federation and the Government of the Kingdom of Sweden for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
14 June 1993

Entry into Force:
3 August 1995

Effective Date:
1 January 1996

69.

Switzerland

Agreement between the Russian Federation and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income and on capital

Conclusion Date:
15 November 1995

Entry into Force:
18 April 1997

Effective Date:
1 January 1998

70.

Syria

Agreement between the Government of the Russian Federation and the Government of the Syrian Arab Republic for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
17 September 2000

Entry into Force:
31 July 2003

Effective Date:
1 January 2004

71.

Tajikistan

Agreement between the Government of the Russian Federation and the Government of the Republic Tajikistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Conclusion Date:
31 March 1997

Entry into Force:
26 April 2003

Effective Date:
1 January 2004

72.

Thailand

Convention between the Government of the Russian Federation 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

Conclusion Date:
23 September 1999

Entry into Force:
15 January 2009

Effective Date:
1 January 2010

73.

Turkey

Agreement between the Government of the Russian Federation and the Government of the Republic of Turkey for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
15 December 1997

Entry into Force:
31 December 1999

Effective Date:
1 January 2000

74.

Turkmenistan

Convention between the Government of the Russian Federation and the Government of Turkmenistan for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
14 January 1998

Entry into Force:
10 February 1999

Effective Date:
1 January 2000

75.

Ukraine

Convention between the Government of the Russian Federation and the Government of Ukraine for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion

Conclusion Date:
8 February 1995

Entry into Force:
3 August 1999

Effective Date:
1 January 2000

76.

United Kingdom

Convention between the Government of the Russian Federation 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 gains

Conclusion Date:
15 February 1994

Entry into Force:
18 April 1997

Effective Date:
1 January 1998 (Russia);
1 April/6 April 1998 (United Kingdom)

77.

United States of America

Convention between the Russian Federation and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

Conclusion Date:
17 June 1992

Entry into Force:
16 December 1993.

Effective Date:
1 January 1994

78.

Uzbekistan

Convention between the Government of the Russian Federation and the Government of the Republic of Uzbekistan for the avoidance of double taxation with respect to taxes on income

Conclusion Date:
2 March 1994

Entry into Force:
27 July 1995

Effective Date:
1 January 1996

79.

Venezuela

Convention between
the Government of the Russian Federation and
the Government of the Bolivarian Republic of Venezuela for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Conclusion Date:
22 December 2003

Entry into Force:
19 January 2009

Effective Date:
1 January 2010

80.

Vietnam

Agreement between the Government of the Russian Federation 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

Conclusion Date:
27 May 1993

Entry into Force:
21 March 1996

Effective Date:
1 January 1997