Double Taxation Agreements

Raw value is the number of effective comprehensive double-taxation agreements for income and/or capital. Higher values receive higher scores, with diminishing additional benefit above large treaty networks.
1 United Arab Emirates138 treaties 138 treaties 100
1 United Kingdom130 treaties 130 treaties 100
1 France125 treaties 125 treaties 100
4 Switzerland110 treaties 110 treaties 97
5 China107 treaties 107 treaties 95
6 Italy100 treaties 100 treaties 93
7 Germany97 treaties 97 treaties 92
8 Netherlands96 treaties 96 treaties 91
8 Belgium95 treaties 95 treaties 91
8 Korea Republic95 treaties 95 treaties 91
11 Canada93 treaties 93 treaties 90
11 India93 treaties 93 treaties 90
11 Romania93 treaties 93 treaties 90
11 Singapore93 treaties 93 treaties 90
11 Spain93 treaties 93 treaties 90
16 Austria90 treaties 90 treaties 89
17 Poland88 treaties 88 treaties 88
17 Turkey88 treaties 88 treaties 88
19 Czech Republic87 treaties 87 treaties 87
20 Russia84 treaties 84 treaties 86
21 Sweden83 treaties 83 treaties 85
21 Luxembourg82 treaties 82 treaties 85
23 Denmark80 treaties 80 treaties 84
23 Hungary80 treaties 80 treaties 84
23 Norway80 treaties 80 treaties 84
23 Vietnam80 treaties 80 treaties 84
23 Portugal79 treaties 79 treaties 84
23 South Africa79 treaties 79 treaties 84
29 Finland77 treaties 77 treaties 83
29 Japan77 treaties 77 treaties 83
31 Ireland74 treaties 74 treaties 81
31 Malaysia74 treaties 74 treaties 81
31 Malta73 treaties 73 treaties 81
31 Ukraine73 treaties 73 treaties 81
35 Belarus72 treaties 72 treaties 80
35 Qatar72 treaties 72 treaties 80
37 Indonesia69 treaties 69 treaties 79
38 Bulgaria68 treaties 68 treaties 78
38 Cyprus68 treaties 68 treaties 78
38 Mexico68 treaties 68 treaties 78
38 United States68 treaties 68 treaties 78
38 Pakistan67 treaties 67 treaties 78
38 Slovakia67 treaties 67 treaties 78
44 Croatia65 treaties 65 treaties 77
45 Serbia62 treaties 62 treaties 75
45 Thailand61 treaties 61 treaties 75
47 Estonia60 treaties 60 treaties 74
47 Latvia60 treaties 60 treaties 74
47 Morocco60 treaties 60 treaties 74
50 Slovenia59 treaties 59 treaties 73
51 Egypt57 treaties 57 treaties 72
51 Georgia57 treaties 57 treaties 72
51 Greece57 treaties 57 treaties 72
54 Azerbaijan56 treaties 56 treaties 71
54 Israel56 treaties 56 treaties 71
54 Kazakhstan55 treaties 55 treaties 71
54 Saudi Arabia55 treaties 55 treaties 71
54 Tunisia55 treaties 55 treaties 71
54 Uzbekistan55 treaties 55 treaties 71
60 Lithuania54 treaties 54 treaties 70
61 Bahrain49 treaties 49 treaties 66
61 Kuwait49 treaties 49 treaties 66
61 Moldova49 treaties 49 treaties 66
61 North Macedonia48 treaties 48 treaties 66
65 Armenia47 treaties 47 treaties 65
66 Mauritius46 treaties 46 treaties 64
66 Albania45 treaties 45 treaties 64
66 Australia45 treaties 45 treaties 64
66 Hong Kong45 treaties 45 treaties 64
70 Sri Lanka43 treaties 43 treaties 62
71 Bosnia and Herzegovina42 treaties 42 treaties 61
71 Philippines41 treaties 41 treaties 61
73 Iran40 treaties 40 treaties 60
73 Jordan40 treaties 40 treaties 60
73 New Zealand40 treaties 40 treaties 60
76 Iceland38 treaties 38 treaties 58
76 Montenegro38 treaties 38 treaties 58
78 Brazil36 treaties 36 treaties 56
78 Chile36 treaties 36 treaties 56
80 Chinese Taipei35 treaties 35 treaties 55
80 Oman35 treaties 35 treaties 55
82 Bangladesh34 treaties 34 treaties 53
83 Venezuela31 treaties 31 treaties 50
84 Algeria30 treaties 30 treaties 49
84 Lebanon30 treaties 30 treaties 49
86 Mongolia29 treaties 29 treaties 48
86 Seychelles29 treaties 29 treaties 48
88 Kyrgyzstan28 treaties 28 treaties 47
89 Tajikistan25 treaties 25 treaties 44
90 Barbados22 treaties 22 treaties 40
91 Argentina21 treaties 21 treaties 39
92 Brunei20 treaties 20 treaties 38
92 Cuba20 treaties 20 treaties 38
92 Kosovo20 treaties 20 treaties 38
92 Liechtenstein20 treaties 20 treaties 38
92 San Marino20 treaties 20 treaties 38
92 Uruguay20 treaties 20 treaties 38
98 Panama18 treaties 18 treaties 35
98 Turkmenistan18 treaties 18 treaties 35
100 Colombia15 treaties 15 treaties 30
100 Ethiopia15 treaties 15 treaties 30
100 Ghana15 treaties 15 treaties 30
100 Iraq15 treaties 15 treaties 30
100 Myanmar15 treaties 15 treaties 30
105 Botswana14 treaties 14 treaties 28
105 Kenya14 treaties 14 treaties 28
105 Monaco14 treaties 14 treaties 28
105 Nigeria14 treaties 14 treaties 28
105 Senegal14 treaties 14 treaties 28
105 Sudan14 treaties 14 treaties 28
105 Syria14 treaties 14 treaties 28
105 Tanzania14 treaties 14 treaties 28
113 Ivory Coast13 treaties 13 treaties 27
114 Cambodia12 treaties 12 treaties 25
114 Cameroon12 treaties 12 treaties 25
114 Ecuador12 treaties 12 treaties 25
114 Libya12 treaties 12 treaties 25
114 Trinidad and Tobago12 treaties 12 treaties 25
119 Aruba10 treaties 10 treaties 22
119 Burkina Faso10 treaties 10 treaties 22
119 Faroe Islands10 treaties 10 treaties 22
119 Greenland10 treaties 10 treaties 22
119 Jamaica10 treaties 10 treaties 22
119 Korea DPR10 treaties 10 treaties 22
119 Mozambique10 treaties 10 treaties 22
119 Peru10 treaties 10 treaties 22
119 Yemen10 treaties 10 treaties 22
119 Zambia10 treaties 10 treaties 22
129 Namibia9 treaties 9 treaties 20
129 Rwanda9 treaties 9 treaties 20
129 Uganda9 treaties 9 treaties 20
132 Costa Rica8 treaties 8 treaties 18
132 Curacao8 treaties 8 treaties 18
132 Dominican Republic8 treaties 8 treaties 18
132 Gabon8 treaties 8 treaties 18
132 Macau8 treaties 8 treaties 18
132 Madagascar8 treaties 8 treaties 18
132 Nepal8 treaties 8 treaties 18
132 Papua New Guinea8 treaties 8 treaties 18
140 Bolivia7 treaties 7 treaties 16
140 Congo7 treaties 7 treaties 16
140 Fiji7 treaties 7 treaties 16
140 Laos7 treaties 7 treaties 16
140 Mali7 treaties 7 treaties 16
140 Zimbabwe7 treaties 7 treaties 16
146 Cape Verde6 treaties 6 treaties 14
146 Malawi6 treaties 6 treaties 14
146 Niger6 treaties 6 treaties 14
146 Suriname6 treaties 6 treaties 14
146 Swaziland6 treaties 6 treaties 14
146 Togo6 treaties 6 treaties 14
152 Andorra5 treaties 5 treaties 12
152 Belize5 treaties 5 treaties 12
152 Benin5 treaties 5 treaties 12
152 Burundi5 treaties 5 treaties 12
152 Central African Republic5 treaties 5 treaties 12
152 El Salvador5 treaties 5 treaties 12
152 Guinea5 treaties 5 treaties 12
152 Lesotho5 treaties 5 treaties 12
152 Mauritania5 treaties 5 treaties 12
152 Nicaragua5 treaties 5 treaties 12
152 Samoa5 treaties 5 treaties 12
152 Sierra Leone5 treaties 5 treaties 12
164 Angola4 treaties 4 treaties 10
164 Chad4 treaties 4 treaties 10
164 Guyana4 treaties 4 treaties 10
164 Liberia4 treaties 4 treaties 10
164 Paraguay4 treaties 4 treaties 10
169 Congo DR3 treaties 3 treaties 8
169 Gambia3 treaties 3 treaties 8
169 Guatemala3 treaties 3 treaties 8
169 Honduras3 treaties 3 treaties 8
169 Maldives3 treaties 3 treaties 8
174 Antigua and Barbuda2 treaties 2 treaties 5
174 Bahamas2 treaties 2 treaties 5
174 Dominica2 treaties 2 treaties 5
174 Equatorial Guinea2 treaties 2 treaties 5
174 Grenada2 treaties 2 treaties 5
174 Guinea-Bissau2 treaties 2 treaties 5
174 Haiti2 treaties 2 treaties 5
174 Saint Kitts and Nevis2 treaties 2 treaties 5
174 Saint Lucia2 treaties 2 treaties 5
174 Saint Vincent and the Grenadines2 treaties 2 treaties 5
174 São Tomé and Príncipe2 treaties 2 treaties 5
185 Cook Islands1 treaty 1 treaty 3
185 Eritrea1 treaty 1 treaty 3
185 Solomon Islands1 treaty 1 treaty 3
185 South Sudan1 treaty 1 treaty 3
189 Afghanistan0 treaties 0 treaties 1
189 American Samoa0 treaties 0 treaties 1
189 Anguilla0 treaties 0 treaties 1
189 Bermuda0 treaties 0 treaties 1
189 Bhutan0 treaties 0 treaties 1
189 British Virgin Islands0 treaties 0 treaties 1
189 Cayman Islands0 treaties 0 treaties 1
189 Comoros0 treaties 0 treaties 1
189 Djibouti0 treaties 0 treaties 1
189 French Guiana0 treaties 0 treaties 1
189 Gibraltar0 treaties 0 treaties 1
189 Guadeloupe0 treaties 0 treaties 1
189 Guam0 treaties 0 treaties 1
189 Kiribati0 treaties 0 treaties 1
189 Marshall Islands0 treaties 0 treaties 1
189 Martinique0 treaties 0 treaties 1
189 Mayotte0 treaties 0 treaties 1
189 Micronesia0 treaties 0 treaties 1
189 Montserrat0 treaties 0 treaties 1
189 Nauru0 treaties 0 treaties 1
189 New Caledonia0 treaties 0 treaties 1
189 Niue0 treaties 0 treaties 1
189 Northern Mariana Islands0 treaties 0 treaties 1
189 Palau0 treaties 0 treaties 1
189 Palestine0 treaties 0 treaties 1
189 Puerto Rico0 treaties 0 treaties 1
189 Réunion0 treaties 0 treaties 1
189 Saint Pierre and Miquelon0 treaties 0 treaties 1
189 Saint-Martin0 treaties 0 treaties 1
189 Sint Maarten0 treaties 0 treaties 1
189 Somalia0 treaties 0 treaties 1
189 Tahiti0 treaties 0 treaties 1
189 Timor-Leste0 treaties 0 treaties 1
189 Tonga0 treaties 0 treaties 1
189 Turks and Caicos Islands0 treaties 0 treaties 1
189 Tuvalu0 treaties 0 treaties 1
189 U.S. Virgin Islands0 treaties 0 treaties 1
189 Vanuatu0 treaties 0 treaties 1
189 Wallis and Futuna0 treaties 0 treaties 1
189 Western Sahara0 treaties 0 treaties 1
189 Zanzibar0 treaties 0 treaties 1

Rating generated: 18 June 2026.

How the Raw Value Is Calculated

The raw value is the number of effective comprehensive double taxation agreements for a country. It is shown as a treaty count; higher values receive higher scores.

Nomadino counts agreements for the avoidance of double taxation on income and/or capital that are in force. Each partner country or territory is counted once. Amending protocols, additional protocols and updated versions do not increase the count a second time.

Signed but not yet effective treaties, terminated or suspended treaties, pure tax information exchange agreements, FATCA/CRS arrangements, social-security agreements, air-transport-only or shipping-only agreements and inheritance-only or estate-only treaties are excluded.

For dependent territories, Nomadino counts a separate or explicitly effective treaty network. Mere association with an administering state is not automatically treated as the full treaty count of that state.

Raw values are checked against public government treaty lists, PwC tax profiles, OECD context on tax treaties and the status of the BEPS multilateral instrument. OECD and PwC pages are used as international context for status, boundaries and coverage, not as the sole point source for every count.

The score rises monotonically with the visible treaty count, but with diminishing marginal benefit for very large networks. 0 treaties receives 1 point, 5 treaties about 12 points, 10 about 22, 20 about 38, 40 about 60, 60 about 74, 80 about 84, 100 about 93, and 120 or more treaties receive the full score.

Scores are rounded to whole points. This prevents a country with more effective double taxation agreements from receiving a worse score than a country with fewer agreements.