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Untitled Document
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Countries |
Date of entry into force |
Taxable year |
Remarks |
Map |
1 |
Cambodia |
|
26 December 2017 |
1 January 2018 |
|
2 |
Armenia |
|
12 November 2002 |
1 January 2003 |
|
|
3 |
Australia |
|
27 December 1989 |
1 January 1990 |
|
4 |
Austria |
|
1 July 1986 |
1 January 1986 |
|
5 |
Bahrain |
|
9 July 1998 |
1 January 2004 |
 |
6 |
Bangladesh |
|
9 July 1998 |
1 January 1999 |
|
7 |
Belarus |
|
2 September 2006 |
1 January 2007 |
The Revenue Department has been notified by the MOFA by a letter dated 26 September 2014 |
8 |
Belgium |
|
29 December 1980 |
1 January 1980 |
|
9 |
Bulgaria |
|
13 February 2001 |
1 January 2002 |
|
10 |
Canada |
|
16 July 1985 |
1 January 1985 |
|
11 |
Chile |
|
5 May 2010 |
1 January 2011 |
|
12 |
China, P. R |
|
29 December 1986 |
1 January 1987 |
Exchange of Letter :
Thailand
China, P. R. |
13 |
Cyprus |
|
4 April 2000 |
1 January 2001 |
|
14 |
Czech Republic |
|
14 August 1995 |
1 January 1996 |
|
15 |
Denmark |
|
12 February 1999 |
1 January 2000 |
Old treaty enforced until
31 December 1999
|
16 |
Estonia |
|
23 December 2013 |
1 January 2014 |
|
17 |
Finland |
|
26 February 1986 |
1 January 1987 |
|
18 |
France |
|
29 August 1975 |
1 January 1975 |
WHT : enforced 29 August 1975
Amendment by exchange of letter
|
19 |
Germany |
|
4 December 1968 |
1 January 1967 |
|
20 |
Great Britain and
Northern Ireland |
|
20 November 1981 |
1 January 1981 |
|
21 |
Hong Kong |
|
7 December 2005 |
1 January 2006 |
|
22 |
Hungary |
|
16 October 1989 |
1 January 1990 |
|
23 |
India |
|
5 January 2016 |
1 January 2017
|
Revised |
24 |
Indonesia |
|
21 October 2003 |
1 January 2004 |
|
25 |
Ireland |
|
11 March 2015 |
1 January 2016 |
Instrument_of_True_Power
|
26 |
Israel |
|
24 December 1996 |
1 January 1997 |
|
27 |
Italy |
|
31 May 1980 |
1 January 1978 |
Amendment by exchange of letter |
28 |
Japan |
|
30 August 1990 |
1 January 1991 |
|
29 |
Korea |
|
29 June 2007 |
1 January 2008 |
|
30 |
Kuwait |
|
25 April 2006 |
1 January 2007 |
|
31 |
Laos |
|
23 December 1997 |
1 January 1998 |
|
32 |
Luxembourg |
|
22 June 1998 |
1 January 1999 |
|
33 |
Malaysia |
|
2 February 1983 |
1 January 1983 |
|
34 |
Mauritius |
|
10 June 1998 |
1 January 1999 |
|
35 |
Myanmar |
|
15 August 2011 |
1 January 2012 |
|
36 |
Nepal |
|
14 July 1998 |
1 January 1999 |
|
37 |
Netherlands |
|
9 June 1976 |
1 January 1976 |
|
38 |
New Zealand |
|
14 December 1998 |
1 January 1999 |
|
39 |
Norway |
|
29 December 2003 |
1 January 2004 |
Old treaty enforced until
31 December 2003
Income Tax Liability
for Pensioners |
40 |
Oman |
|
27 February 2004 |
1 January 2005 |
|
41 |
Pakistan |
|
7 January 1981 |
1 January 1979 |
|
42 |
Philippines |
|
11 April 1983 |
1 January 1983 |
|
42.1 |
Philippines |
|
5 March 2018 |
1 January 2019 |
|
43 |
Poland |
|
13 May 1983 |
1 January 1983 |
|
44 |
Romania |
|
13 April 1997 |
1 January 1998 |
WHT : enforced 1 June 1998 |
45 |
Russian |
|
15 January 2009 |
1 January 2010 |
|
46 |
Seychelles |
|
13 March 2006 |
1 January 2007 |
|
47 |
Singapore |
|
15 Febuary 2559 |
1 January 2017 |
Revised |
48 |
Slovenia |
|
4 May 2004 |
1 January 2005 |
|
49 |
South Africa |
|
27 August 1996 |
1 January 1997 |
|
50 |
Spain |
|
16 September 1998 |
1 January 1999 |
|
51 |
Srilanka |
|
12 March 1990 |
1 January 1991 |
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52 |
Sweden |
|
26 September 1989 |
1 January 1990 |
|
53 |
Switzerland |
|
19 December 1996 |
1 January 1997 |
|
54 |
Chinese Taipei |
|
19 December 2012 |
1 January 2013 |
|
55 |
Tajikistan |
|
23 December 2013 |
1 January 2014 |
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56 |
Turkey |
|
13 January 2005 |
1 January 2006 |
|
57 |
Ukraine |
|
27 November 2004 |
1 January 2005 |
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58 |
United Arab Emirates |
|
28 December 2000 |
1 January 2001 |
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59 |
United States of America |
|
15 December 1997 |
1 January 1997 |
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60 |
Uzbekistan |
|
21 July 1999 |
1 January 2000 |
WHT : enforced 1 February 2001 |
61 |
Vietnam |
|
31 December 1992 |
1 January 1993 |
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Last update : Tuesday, December 1, 2020
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