๐ China Tax Treaties
Complete list of China's double taxation agreements (DTAs) with 111 jurisdictions, tax information exchange agreements (TIEAs), and multilateral tax treaties. Includes English treaty texts, protocols, and MLI synthesised texts.
Tax Treaties ็จๆถๅๅฎ
China has one of the largest tax treaty networks in the world, with DTAs signed with 111 jurisdictions (105 in force), tax arrangements with Hong Kong and Macau SARs, and a tax agreement with Taiwan.
Multilateral Treaties
| Treaty | Signed | Effective | Applicable since |
|---|---|---|---|
| Multilateral Convention on Mutual Administrative Assistance in Tax Matters | 2013.8.27 | 2016.2.1 | 2017.1.1 |
| Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) | 2015.12.16 | 2017.5 | 2017.7 |
| Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) | 2017.6.7 | 2022.9.1 |
Bilateral DTAs (127 entries)
| #โฒ | Jurisdictionโ | Signedโ | Effectiveโ | Status | Documents |
|---|---|---|---|---|---|
| 1 | Japan | 1983.9.6 | 1984.6.26 | In force | |
| 2 | U.S.A. | 1984.4.30 | 1986.11.21 | In force | |
| 3 | France | 1984.5.30 | 1985.2.21 | Superseded | |
| France(revised) | 2013.11.26 | 2014.12.28 | In force | ||
| 4 | U.K. | 1984.7.26 | 1984.12.23 | Superseded | |
| U.K.(revised) | 2011.6.27 | 2013.12.13 | In force | ||
| 5 | Belgium | 1985.4.18 | 1987.9.11 | Superseded | |
| Belgium(revised) | 2009.10.7 | 2013.12.29 | In force | ||
| 6 | Germany | 1985.6.10 | 1986.5.14 | Superseded | |
| Germany(revised) | 2014.3.28 | 2016.4.6 | In force | ||
| 7 | Malaysia | 1985.11.23 | 1986.9.14 | In force | |
| 8 | Norway | 1986.2.25 | 1986.12.21 | In force | |
| Norway(revised) | 2023.5.12 | Pending | |||
| 9 | Denmark | 1986.3.26 | 1986.10.22 | Superseded | |
| Denmark(revised) | 2012.6.16 | 2012.12.27 | In force | ||
| 10 | Singapore | 1986.4.18 | 1986.12.11 | Superseded | |
| Singapore(revised) | 2007.7.11 | 2007.9.18 | In force | ||
| 11 | Canada | 1986.5.12 | 1986.12.29 | In force | |
| 12 | Finland | 1986.5.12 | 1987.12.18 | Superseded | |
| Finland(revised) | 2010.5.25 | 2010.11.25 | In force | ||
| 13 | Sweden | 1986.5.16 | 1987.1.3 | In force | |
| 14 | New Zealand | 1986.9.16 | 1986.12.17 | Superseded | |
| New Zealand(revised) | 2019.4.1 | 2019.12.27 | In force | ||
| 15 | Thailand | 1986.10.27 | 1986.12.29 | In force | |
| 16 | Italy | 1986.10.31 | 1989.11.14 | In force | |
| Italy(revised) | 2019.3.23 | Pending | |||
| 17 | The Netherlands | 1987.5.13 | 1988.3.5 | Superseded | |
| The Netherlands(revised) | 2013.5.31 | 2014.8.31 | In force | ||
| 18 | Czechoslovakia | 1987.6.11 | 1987.12.23 | In force | |
| 19 | Poland | 1988.6.7 | 1989.1.7 | In force | |
| 20 | Australia | 1988.11.17 | 1990.12.28 | In force | |
| 21 | Yugoslavia (Bosnia and Herzegovina) | 1988.12.2 | 1989.12.16 | In force | |
| 22 | Bulgaria | 1989.11.6 | 1990.5.25 | In force | |
| 23 | Pakistan | 1989.11.15 | 1989.12.27 | In force | |
| 24 | Kuwait | 1989.12.25 | 1990.7.20 | In force | |
| 25 | Switzerland | 1990.7.6 | 1991.9.27 | Superseded | |
| Switzerland(revised) | 2013.9.25 | 2014.11.15 | In force | ||
| 26 | Cyprus | 1990.10.25 | 1991.10.5 | In force | |
| 27 | Spain | 1990.11.22 | 1992.5.20 | Superseded | |
| Spain(revised) | 2018.11.28 | 2021.5.2 | In force | ||
| 28 | Romania | 1991.1.16 | 1992.3.5 | Superseded | |
| Romania(revised) | 2016.7.4 | 2017.6.17 | In force | ||
| 29 | Austria | 1991.4.10 | 1992.11.1 | In force | |
| 30 | Brazil | 1991.8.5 | 1993.1.6 | In force | |
| 31 | Mongolia | 1991.8.26 | 1992.6.23 | In force | |
| 32 | Hungary | 1992.6.17 | 1994.12.31 | In force | |
| 33 | Malta | 1993.2.2 | 1994.3.20 | Superseded | |
| Malta(revised) | 2010.10.18 | 2011.8.25 | In force | ||
| 34 | United Arab Emirates | 1993.7.1 | 1994.7.14 | In force | |
| 35 | Luxembourg | 1994.3.12 | 1995.7.28 | In force | |
| 36 | Korea | 1994.3.28 | 1994.9.27 | In force | |
| 37 | Russia | 1994.5.27 | 1997.4.10 | Superseded | |
| Russia(revised) | 2014.10.13 | 2016.4.9 | In force | ||
| 38 | Papua New Guinea | 1994.7.14 | 1995.8.16 | In force | |
| 39 | India | 1994.7.18 | 1994.11.19 | In force | |
| 40 | Mauritius | 1994.8.1 | 1995.5.4 | In force | |
| 41 | Croatia | 1995.1.9 | 2001.5.18 | In force | |
| 42 | Belarus | 1995.1.17 | 1996.10.3 | In force | |
| 43 | Slovenia | 1995.2.13 | 1995.12.27 | In force | |
| 44 | Israel | 1995.4.8 | 1995.12.22 | In force | |
| 45 | Vietnam | 1995.5.17 | 1996.10.18 | In force | |
| 46 | Turkey | 1995.5.23 | 1997.1.20 | In force | |
| 47 | Ukraine | 1995.12.4 | 1996.10.18 | In force | |
| 48 | Armenia | 1996.5.5 | 1996.11.28 | In force | |
| 49 | Jamaica | 1996.6.3 | 1997.3.15 | In force | |
| 50 | Iceland | 1996.6.3 | 1997.2.5 | In force | |
| 51 | Lithuania | 1996.6.3 | 1996.10.18 | In force | |
| 52 | Latvia | 1996.6.7 | 1997.1.27 | In force | |
| 53 | Uzbekistan | 1996.7.3 | 1996.7.3 | In force | |
| 54 | Bangladesh | 1996.9.12 | 1997.4.10 | In force | |
| 55 | Serbia | 1997.3.21 | 1998.1.1 | In force | |
| 56 | Montenegro | 1997.3.21 | 1998.1.1 | In force | |
| 57 | Sudan | 1997.5.30 | 1999.2.9 | In force | |
| 58 | Macedonia | 1997.6.9 | 1997.11.29 | In force | |
| 59 | Egypt | 1997.8.13 | 1999.3.24 | In force | |
| 60 | Portugal | 1998.4.21 | 2000.6.7 | In force | |
| 61 | Estonia | 1998.5.12 | 1999.1.8 | In force | |
| 62 | Laos | 1999.1.25 | 1999.6.22 | In force | |
| 63 | Seychelles | 1999.8.26 | 1999.12.17 | In force | |
| 64 | The Philippines | 1999.11.18 | 2001.3.23 | In force | |
| 65 | Ireland | 2000.4.19 | 2000.12.29 | In force | |
| 66 | South Africa | 2000.4.25 | 2001.1.7 | In force | |
| 67 | Barbados | 2000.5.15 | 2000.10.27 | In force | |
| 68 | Moldova | 2000.6.7 | 2001.5.26 | In force | |
| 69 | Katar | 2001.4.2 | 2008.10.21 | In force | |
| 70 | Cuba | 2001.4.13 | 2003.10.17 | In force | |
| 71 | Venezuela | 2001.4.17 | 2004.12.23 | In force | |
| 72 | Nepal | 2001.5.14 | 2010.12.31 | In force | |
| 73 | Kazakhstan | 2001.9.12 | 2003.7.27 | In force | |
| 74 | Indonesia | 2001.11.7 | 2003.8.25 | In force | |
| 75 | Oman | 2002.3.25 | 2002.7.20 | In force | |
| 76 | Nigeria | 2002.4.15 | 2009.3.21 | In force | |
| 77 | Tunis | 2002.4.16 | 2003.9.23 | In force | |
| 78 | Iran | 2002.4.20 | 2003.8.14 | In force | |
| 79 | Bahrain | 2002.5.16 | 2002.8.8 | In force | |
| 80 | Greece | 2002.6.3 | 2005.11.1 | In force | |
| 81 | Kyrgyzstan | 2002.6.24 | 2003.3.29 | In force | |
| 82 | Morocco | 2002.8.27 | 2006.8.16 | In force | |
| 83 | Sri Lanka | 2003.8.11 | 2005.5.22 | In force | |
| 84 | Trinidad and Tobago | 2003.9.18 | 2005.5.22 | In force | |
| 85 | Albania | 2004.9.13 | 2005.7.28 | In force | |
| 86 | Brunei | 2004.9.21 | 2006.12.29 | In force | |
| 87 | Azerbaijan | 2005.3.17 | 2005.8.17 | In force | |
| 88 | Georgia | 2005.6.22 | 2005.11.10 | In force | |
| 89 | Mexico | 2005.9.12 | 2006.3.1 | In force | |
| 90 | Saudi Arabia | 2006.1.23 | 2006.9.1 | In force | |
| 91 | Algeria | 2006.11.6 | 2007.7.27 | In force | |
| 92 | Tajikistan | 2008.8.27 | 2009.3.28 | In force | |
| 93 | Ethiopia | 2009.5.14 | 2012.12.25 | In force | |
| 94 | Turkmenistan | 2009.12.13 | 2010.5.30 | In force | |
| 95 | Czech | 2009.8.28 | 2011.5.4 | In force | |
| 96 | Zambia | 2010.7.26 | 2011.6.30 | In force | |
| 97 | Syria | 2010.10.31 | 2011.9.1 | In force | |
| 98 | Uganda | 2012.1.11 | Pending | ||
| 99 | Botswana | 2012.4.11 | 2018.9.19 | In force | |
| 100 | Ecuador | 2013.1.21 | 2014.3.6 | In force | |
| 101 | Chile | 2015.5.25 | 2016.8.8 | In force | |
| 102 | Zimbabwe | 2015.12.1 | 2016.9.29 | In force | |
| 103 | Cambodia | 2016.10.13 | 2018.1.26 | In force | |
| 104 | Kenya | 2017.9.21 | Pending | ||
| 105 | Gabon | 2018.9.1 | Pending | ||
| 106 | The Republic of Congo | 2018.9.5 | 2022.7.6 | In force | |
| 107 | Angola | 2018.10.9 | 2022.6.11 | In force | |
| 108 | Argentina | 2018.12.2 | Pending | ||
| 109 | Rwanda | 2021.12.7 | 2022.6.25 | In force | |
| 110 | Senegal | 2023.10.17 | Pending | ||
| 111 | Cameroon | 2023.10.17 | Pending |
HK & Macau Tax Arrangements
| # | Jurisdiction | Signed | Effective | Status | Documents |
|---|---|---|---|---|---|
| 1 | Hong Kong SAR | 2006.8.21 | 2006.12.8 | In force | |
| 2 | Macau SAR | 2003.12.27 | 2003.12.30 | In force |
Cross-Strait Tax Agreement
| # | Jurisdiction | Signed | Effective | Status | Documents |
|---|---|---|---|---|---|
| 1 | Taiwan | 2015.8.25 | Pending |
Tax Information Exchange Agreements (TIEAs)
| # | Jurisdiction | Signed | Effective | Status | Documents |
|---|---|---|---|---|---|
| 1 | Bahamas | 2009-12-01 | 2010-08-28 | In force | |
| 2 | the British Virgin Islands | 2009-12-07 | 2010-12-30 | In force | |
| 3 | the Isle of Man | 2010-10-26 | 2011-08-14 | In force | |
| 4 | Guernsey | 2010-10-27 | 2011-08-17 | In force | |
| 5 | Jersey | 2010-10-29 | 2011-11-10 | In force | |
| 6 | Bermuda | 2010-12-02 | 2011-12-31 | In force | |
| 7 | Argentina | 2010-12-13 | 2011-09-16 | In force | |
| 8 | Cayman | 2011-09-26 | 2012-11-15 | In force | |
| 9 | San Marino | 2012-07-09 | 2013-04-30 | In force | |
| 10 | Liechtenstein | 2014-01-27 | 2014-08-02 | In force |
Source: State Taxation Administration (chinatax.gov.cn). Where a jurisdiction has multiple entries, the newer treaty supersedes the earlier one.
๐ STA Documents
STA interpretation documents related to transfer pricing and advance pricing arrangements
๐ STA Documents
STA interpretation documents related to China's tax treaties and double taxation agreements
2026 ยฉ Denis Shushin.
Disclaimer: The content presented on this website is intended for informational purposes only and does not constitute legal advice. Laws and regulations may change, and the information provided may not reflect the most current legal developments. We encourage visitors to consult a qualified legal advisor before making any decisions based on this content.