Bilateral Agreements

Bilateral Agreements


Humentum has collected copies of many of the most commonly requested Bilateral Agreements. Click on a country's name to be taken to a copy of the Bilateral Agreement in the Resource Library.

Humentum strives to keep this library up-to-date, but members should confirm the latest status of any bilateral agreements with their internal counsel before use.

COUNTRY Agrmt Date re expats Exempts
US Expats		 Exempts
TCNs		 Exemption
includes
Income Tax & SS		 Exempts tax
on purchase/use of personal property		 Exempts
VAT		 Exempts Customs tax
for Expats		 Exempts
tax on rent		 Exempt
NGO entity
from tax		 Exempts tax on property used in program
AFRICA
Angola 4/9/1996 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Benin 5/27/1961 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Botswana 9/27/1995 Yes Yes Yes * Yes Yes Yes Yes Yes Yes
Burkina Faso /Upper Volta 6/1/1961 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Burundi 12/12/2007 Yes Yes Yes * Yes Yes Yes Yes Yes Yes
Cameroon 12/8/1961 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Cape Verde 5/22/1978 No No No No mention No mention No No mention No mention No
Central African Republic 2/10/1963 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Chad 9/22/1986 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Comoros
Congo
Congo, Democratic Rep of 8/11/2008 Yes Yes Yes Yes Yes Yes Yes Yes Yes
Cote D'Ivoire 5/17/1961 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Djibouti 6/20/1982 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Egypt 8/16/1978 -02/08/1979 Yes No Yes Yes Yes Yes Yes
Eritrea 6/15/1951 Yes No mention Yes Yes No mention Yes No mention No mention yes
Ethiopia 11/15/1993 Yes Yes Yes * Yes No mention Yes No mention Yes yes
Gabon [Germany] 2/21/1976 Yes Yes Yes * No mention No mention No mention No mention Yes Yes
Gambia (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Ghana 6/3/1957 Yes No Yes * * Yes No mention Yes No mention Yes Yes
Guinea 9/30/1960 No No No No mention No mention No No mention Yes Yes
Guinea Bissau 1/8/1960 No No No No mention No mention No No mention No mention No mention
Kenya (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Lesotho 10/17/1984 Yes Yes Yes No mention No mention Yes No mention Yes No mention
Liberia 2/3/1956 Yes Yes Yes Yes No mention Yes No mention Yes Yes
Libya
Madagascar 6/22/1961 Yes Yes Yes * yes Yes Yes
Malawi 1/8/1987 Yes Yes Yes * Yes No mention Yes No mention Yes No mention
Mali 1/4/1961 Yes Yes Yes * No mention No mention No mention No mention Yes Yes
Mauritania 3/23/1971 No No No No mention No mention No mention No mention No mention No mention
Monaco
Morocco 4/2/1957 Yes No Yes ** No mention No mention Yes No mention Yes Yes
Mozambique 9/14/1976
Namibia 9/28/1990 Yes No Yes * Yes No mention Yes No mention Yes Yes
Niger 5/26/1961 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
Nigeria (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Rwanda 1/17/1992 Yes Yes Yes Yes No mention Yes No mention Yes Yes
Sao Tome & Principe-no
Senegal 5/13/1961 Yes No Yes * No mention No mention Yes No mention No mention No mention
Seychelles (UK) 1/3/1950 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Sierra Leone 5/5/1961 Yes Yes Yes Yes No mention Yes No mention Yes Yes
Somalia 10/13/1981 Yes Yes Yes * Yes No mention Yes No mention Yes Yes
South Africa 12/5/1995 Yes Yes Yes Yes No mention Yes No mention Yes Yes
South Sudan 9/11/2012 Yes Yes Yes Yes Yes Yes Yes No mention Yes
Sudan 3/31/1958 Yes No Yes Yes No mention Yes No mention Yes Yes
Swaziland 12/5/1989 Yes No Yes * Yes No mention Yes No mention Yes Yes
Tanzania 2/8/1968 Yes No Yes * No mention No mention Yes No mention Yes No mention
Togo 12/22/1960 Yes No Yes * Yes No mention Yes No mention Yes Yes
Tunisia 5/26/1957 Yes No Yes ** Yes No mention Yes No mention Yes Yes
Uganda 12/11/1997 Yes No Yes * Yes No mention Yes No mention Yes Yes
Zambia (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
ASIA-PACIFIC
Afghanistan 2/7/1951 Yes No Yes Yes No mention No No mention No mention No mention
Australia
Bahrain
Bangladesh 5/21/1974 Yes No Yes * Yes No mention Yes No mention Yes Yes
Bhutan
Brunei (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Cambodia 10/5/1994 Yes Yes Yes Yes No mention Yes No mention Yes Yes
China 1/12/1984 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Cook Islands
East Timor 1/1/2003 Yes No Yes Yes Yes Yes Yes Yes Yes
Fiji (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
India 12/28/1950 Yes No mention Yes No mention No mention Yes No mention Yes No mention
Indonesia 2/11/1952 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Iran 12/21/1961 Yes No Yes Yes No mention Yes No mention Yes Yes
Iraq 6/2/1951 No No Yes
Israel 6/21/1954 Yes No Yes ** Yes No mention Yes No mention Yes No
Japan 3/23/1960 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Jordan 7/1/1957 Yes No yes yes No mention yes No mention Yes Yes
Kiribati
Korea 2/8/1961 Yes No Yes Yes No mention Yes No mention Yes Yes
Laos 9/9/1951 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Lebanon 12/13/1951 Yes No mention Yes No mention No mention Yes No mention No mention No mention
Macao
Malaysia (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Maldives
Malta (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Marshall Islands
Micronesia
Mongolia 9/8/1992 Yes No Yes * Yes No mention Yes No mention Yes Yes
Nauru
Nepal 1/2/1952 No mention No mention No mention No mention No mention No mention No mention No mention No mention
New Caledonia
New Zealand
Niue
Oman 8/19/1980 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Pakistan 2/9/1951 Yes No No Yes No mention Yes No mention Yes Yes
Palau
Palestine-no/West BankGaza
Papua New Guinea 5/7/1990 Yes Yes Yes Yes Yes
Phillipines 5/21/1951 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Quatar-no
Saudi Arabia 3/1/1958 Yes No Yes ** Yes No mention Yes No mention Yes Yes
Singapore (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Solomon Islands (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Sri Lanka 4/28/1956 Yes No Yes ** Yes No mention Yes No mention Yes Yes
Syria 4/2/1960 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Taiwan 5/12/1972 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Thailand 6/2/1977 Yes No Yes Yes No mention Yes No mention Yes No mention
Tonga
Tuvalu
United Arab Emirates
Vanuatu
Vietnam 7/22/2005 Yes Yes Yes No mention Yes No mention No mention No mention Yes
Western Samoa
Yemen 4/20/1974 Yes No Yes * Yes No mention Yes No mention Yes Yes
EUROPE
Albania 6/10/1992 Yes No Yes Yes No mention Yes No mention Yes Yes
Armenia 12/15/1992 Yes No Yes Yes No mention Yes No mention Yes Yes
Austria 7/2/1948 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Azerbaijan 5/11/2000 Yes Yes Yes Yes Yes Yes No mention Yes Yes
Belarus 7/18/1996 Yes Yes Yes Yes Yes Yes No mention Yes Yes
Belgium 6/29/1950 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Benelux-no
Bosnia & Herzegovina 11/10/1994 Yes No Yes Yes Yes Yes Yes Yes Yes
Bulgaria 7/27/1998 Yes No Yes Yes Yes Yes Yes Yes Yes
Croatia 5/6/1994 Yes No Yes Yes No mention Yes No mention Yes Yes
Cyprus 6/29/1961 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Czech Republic
Denmark 6/29/1948 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Estonia
Finland
France 6/28/1948 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Georgia 7/31/1992 Yes No Yes Yes No mention Yes No mention Yes Yes
Greece 4/29/1952 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Hungary 12/22/1995 Yes No Yes Yes Yes Yes Yes Yes Yes
Iceland 2/7/1950 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Ireland 6/7/1951 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Italy 12/28/1951 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Kazakhstan 5/20/1992 Yes No Yes Yes No mention Yes No mention Yes Yes
Kyrgyz Republic 5/19/1993 Yes No Yes Yes No mention Yes No mention Yes No mention
Latvia 12/20/1995 Yes No Yes Yes Yes Yes No mention Yes Yes
Liechtenstein
Lithuania 9/21/1992 Yes No Yes Yes No mention Yes No mention Yes Yes
Luxembourg 7/3/1948 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Macedonia 9/9/2001 Yes Yes Yes Yes Yes Yes Yes Yes Yes
Moldova 3/21/1994 Yes No Yes Yes Yes Yes No mention Yes Yes
Netherlands 1/16/1950 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Norway 7/3/1948 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Poland-no
Portugal 9/28/1948 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Romania 10/24/1995 Yes No Yes Yes Yes Yes Yes Yes Yes
Russian Federation
San Marino-no
Serbia and Montenegro 3/6/2001 Yes No Yes Yes Yes Yes Yes Yes Yes
Slovak Republic
Slovakia
Slovenia
Spain 5/22/1962 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Sweden 2/23/1951 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Switzerland
Tajikistan 9/13/1993 Yes No Yes Yes No mention Yes No mention Yes Yes
Trieste 4/19/1951 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Turkey 7/4/1948 No No
Turkmenistan 11/30/1993 Yes No Yes Yes No mention Yes No mention Yes Yes
Ukraine 5/7/1992 Yes No Yes Yes No mention Yes No mention Yes Yes
United Kingdom 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Uzbekistan 3/1/1994 Yes No Yes Yes No mention Yes No mention Yes Yes
Vatican-no
Yugoslavia 12/3/1952 No mention No mention No mention No mention No mention No mention No mention No mention No mention
SOUTH AND CENTRAL AMERICA
Anguilla-no
Antigua and Barbuda 6/17/1983 Yes No Yes Yes No mention Yes Yes Yes Yes
Argentina 6/3/1957 Yes No Yes ** Yes No mention Yes No mention Yes Yes
Aruba 4/21/1954 Yes No mention Yes Yes No mention Yes No mention Yes Yes
Bahamas (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Barbados 9/14/1983 Yes Yes Yes Yes Yes
Belize 3/8/1983 Yes Yes Yes Yes Yes Yes
Bermuda-no
Bolivia 1/15/1954 Yes No Yes ** Yes No mention Yes No mention Yes Yes
Brazil 12/19/1959 No No Yes
Chile 1/16/1951 No No
Colombia 8/30/2004 Yes No Yes Yes No mention Yes No mention Yes Yes
Costa Rica 12/22/1961 Yes No Yes Yes No mention Yes No mention Yes Yes
Cuba 1/7/1952 No mention No mention No mention No mention No mention No mention No mention No mention No mention
Dominica 9/16/1983 Yes No Yes Yes No mention Yes No mention Yes
Dominican Republic 1/11/1962 Yes No Yes Yes No mention Yes No mention Yes yes
Ecuador 4/17/1962 Yes Yes Yes Yes Yes Yes
El Salvador 12/19/1961 Yes No Yes Yes No mention Yes No mention Yes yes
Grenada 5/7/1984 Yes Yes Yes Yes Yes
Guatemala 9/1/1954 Yes Yes Yes Yes Yes Yes Yes
Guyana 11/8/1979 Yes Yes Yes Yes Yes Yes
Haiti 5/2/1951 Yes No mention Yes Yes No mention Yes No mention Yes Yes
Honduras 4/12/1961 Yes No Yes Yes No mention Yes No mention Yes Yes
Jamaica 10/24/1963 Yes Yes Yes Yes Yes Yes
Leeward Islands-no
Mauritius (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Mexico 6/27/1951 No No Yes
Nicaragua 3/30/1962 Yes No Yes Yes No mention Yes No mention Yes Yes
Panama 1/23/1962 Yes No Yes Yes No mention Yes No mention Yes Yes
Paraguay 9/26/1961 Yes No Yes Yes No mention Yes No mention Yes Yes
Peru 1/25/1951 Yes No mention Yes Yes No mention Yes No mention Yes Yes
St. Christopher & Nevis 4/24/1986 Yes No Yes Yes No mention Yes No mention Yes Yes
St. Lucia 10/20/1983 Yes No Yes Yes No mention Yes No mention Yes Yes
St. Vincent & the Grenadines 9/30/1983 Yes No Yes Yes No mention Yes No mention Yes Yes
Suriname 1/22/1954 Yes No mention Yes ** Yes No mention Yes No mention Yes Yes
Trinidad & Tobago (UK) 7/6/1948 Yes No mention Yes Yes No mention Yes No mention No mention No mention
Uruguay 3/22/1960 Yes No Yes ** Yes No mention Yes No mention Yes Yes
Venezuela 9/29/1952 Yes No Yes** No mention No mention Yes No mention Yes Yes