IMPORTANT: updated as at 31 October 2025
Meaning of abbreviations A: Amendment (avenant); Arr.: Arrangement; RD: Registration duties (droits d’enregistrement); GT: Gift tax (droits sur les donations); WT: Wealth tax (impôt sur la fortune); IT: Income taxes, including income from movable capital; IMC: Income from movable capital only; IHT: Inheritance tax (droits sur les successions).
For the penultimate column: EI: Exchange of information; AR: Assistance in recovery.
| Country | Date of the convention (and, where applicable, of the amendment) | Taxes covered | Administrative assistance | Conventions covered by the MLI (CML) |
| South Africa | 8 November 1993 (OJ of 23-11-95) | IT – WT | EI | yes (1-1-2023) |
| Albania | 24 December 2002 (OJ of 21-10-05) | IT – WT | EI – AR | yes (1-1-2021) |
| Algeria | 17 October 1999 (OJ of 26-12-02) | IT – WT – IHT | EI – AR | yes |
| Germany (1) | 21 July 1959 (OJ of 8-11-61) | IT – WT | EI – AR | yes (1-4-2021) |
| A of 9 June 1969 (OJ of 22-11-70) | ||||
| A of 28 September 1989 (OJ of 7-11-90) | ||||
| A of 20 December 2001 (OJ of 20-9-03) | ||||
| A of 31 March 2015 (OJ of 24-1-16) | ||||
| 12 October 2006 (OJ of 2-5-09) | IHT – GT | |||
| Andorra | 2 April 2013 (OJ of 19-7-15) (9) | IT | yes (1-1-2022) | |
| Saudi Arabia | 18 February 1982 (OJ of 6-7-83) | IT – WT – IHT | EI | yes (1-5-2020) |
| A of 18 February 2011 (OJ of 10-7-12) | ||||
| A of 2 October 1991 (OJ of 3-9-95) | WT | |||
| Argentina | 4 April 1979 (OJ of 10-3-81) | IT – WT | EI | yes |
| A of 15 August 2001 (OJ of 12-10-07) | ||||
| A of 6 December 2019 (not in force) | ||||
| Armenia | 9 December 1997 (OJ of 31-5-01) | IT – WT | EI – AR | yes (1-1-2024) |
| Australia | 20 June 2006 (OJ of 21-6-09) | IT | EI – AR | yes (1-1-2019) |
| Austria (1) | 26 March 1993 (OJ of 14-12-94) | IT – WT | EI – AR | yes (1-1-2019) |
| A of 23 May 2011 (OJ of 27-6-12) | ||||
| 26 March 1993 (OJ of 20-12-94) | IHT – GT | |||
| Azerbaijan | 20 December 2001 (OJ of 21-10-05) | IT – WT | EI- AR | yes (1-1-2025) |
| Bahrain (Kingdom of) | 10 May 1993 (OJ of 6-8-94) | IT – WT – IHT | EI | yes (1-6-2022) |
| A of 7 May 2009 (OJ of 28-12-10) | ||||
| Bangladesh | 9 March 1987 (OJ of 30-8-88) | IT | no | |
| Belgium (1) | 10 March 1964 (OJ of 15-8-65) | IT | EI-AR | yes (1-10-2019) |
| A of 15 February 1971 (OJ of 6-12-73) | ||||
| A of 8 February 1999 (OJ of 24-6-00) | ||||
| A of 12 December 2008 (OJ of 13-1-10) | ||||
| A of 7 July 2009 (OJ of 3-10-13) | ||||
| 9 November 2021 (not in force) | IT – WT | EI – AR | ||
| 20 January 1959 (OJ of 19-8-60) | IHT – RD | |||
| Benin | 27 February 1975 (OJ of 10-1-78) | IT – IHT – RD | EI – AR | no |
| Belarus | 4 October 1985 (OJ of 28-5-87) (5) | IT | ||
| Bolivia | 15 December 1994 (OJ of 30-11-96) | IT – WT | no | |
| Bosnia and Herzegovina | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | yes (1-1-2021) |
| Botswana | 15 April 1999 (OJ of 12-6-03)
A of 27 July 2017 (OJ of 29-9-21) |
IT | EI
EI |
no |
| Brazil | 10 September 1971 (OJ of 28-11-72) | IT | EI | no |
| Bulgaria (1) | 14 March 1987 (OJ of 19-4-88) | IT | EI – AR | yes (1-1-2023) |
| Cameroon | 21 October 1976 (OJ of 11-9-79) | IT – IHT – RD | EI – AR | yes (1-8-2022) |
| A of 31 March 1994 (OJ of 26-1-97) | ||||
| A of 28 October 1999 (OJ of 11-1-03) | ||||
| Canada | 2 May 1975 (OJ of 10-10-76) | IT – WT | EI | yes (1-12-2019) |
| A of 16 January 1987 (OJ of 13-10-88) | ||||
| A of 30 November 1995 (OJ of 16-9-98) | ||||
| A of 2 February 2010 (OJ of 15-1-14) | EI | |||
| Central African Republic | 13 December 1969 (OJ of 25-5-71) | IT – IHT – RD | EI – AR | no |
| Chile | 7 June 2004 (OJ of 3-9-06) | IT – WT | EI | yes (1-3-2021) |
| China | 26 November 2013 (OJ of 3 and 17-1-15 and 28-2-2015) | IT | EI | yes (1-9-2022) |
| Cyprus (1) | 18 December 1981 (OJ of 30-3-83) | IT – WT | EI – AR | yes (1-5-2020) |
| 11 December 2023 (not in force) | IT | EI | ||
| Colombia | 25 June 2015 (OJ of 23-1-22) | IT – WT | EI – AR | yes |
| Congo | 27 November 1987 (OJ of 15-9-89) | IT – IHT – RD | EI – AR | yes |
| South Korea | 19 June 1979 (OJ of 6-2-81) | IT | EI | yes (1-9-2020) |
| A of 9 April 1991 (OJ of 3-6-92) | ||||
| Côte d’Ivoire | 6 April 1966 (OJ of 22-1-69) | IT – IHT – RD | EI – AR | yes (1-1-2024) |
| A of 25 February 1985 (OJ of 25-2-89) | ||||
| A of 19 October 1993 (OJ of 6-5-95) | WT | |||
| Croatia (1) | 19 June 2003 (OJ of 21-10-05) | IT | EI | yes (1-6-2021) |
| Denmark (1) | 4 February 2022 (OJ of 7-1-24) | IT | EI – AR | (13) |
| Egypt | 19 June 1980 (OJ of 25-1-83) | IT – WT | EI | yes (1-1-2021) |
| A of 1st May 1999 (OJ of 22-5-04) | ||||
| United Arab Emirates | 19 July 1989 (OJ of 19-7-90) | IT – WT – IHT | EI | yes (1-9-2019) |
| A of 6 December 1993 (OJ of 21-6-95) | ||||
| Ecuador | 16 March 1989 (OJ of 8-5-92) | IT | EI | no |
| Spain (1) | 10 October 1995 (OJ of 11-7-97) | IT – WT | EI – AR | yes (1-1-2022) |
| 8 January 1963 (OJ of 6 and 7-1-64) | IHT | |||
| Estonia (1) | 28 October 1997 (OJ of 31-5-01) | IT – WT | EI – AR | yes (1-5-2021) |
| United States | 31 August 1994 (OJ of 22-3-96) | IT – WT | EI – AR | no |
| A of 8 December 2004 (OJ of 24-1-07) | ||||
| A of 13 January 2009 (OJ of 10-1-10) | ||||
| 24 November 1978 (OJ of 1-10-80) | IHT – GT | |||
| A of 8 December 2004 (OJ of 24-1-07) | ||||
| Ethiopia | 15 June 2006 (OJ of 31-7-08) | IT | EI | no |
| Finland (1) | 11 September 1970 (OJ of 22-4-72) | IT – WT | EI – AR | yes (1-6-2019) |
| 4 April 2023 (not in force) | IT | EI – AR | ||
| 25 August 1958 (OJ of 27-8-59) | IHT | |||
| Gabon | 20 September 1995 (OJ of 23-3-08) | WT – IT – IHT – RD | EI – AR | yes |
| Georgia | 7 March 2007 (OJ of 3-6-10) | IT – WT | EI | yes (1-7-2019) |
| Ghana | 5 April 1993 (OJ of 14-5-97) | IT | EI | no |
| Greece (1) | 11 May 2022 (OJ of 10-1-24) | IT | EI – AR | (13) |
| Guinea | 15 February 1999 (OJ of 26-9-04) | IT – WT – IHT – GT | EI – AR | no |
| Hong Kong | 21 October 2010 (OJ of 7-12-11) | IT – WT | EI | yes (1-9-2022) |
| Hungary (1) | 28 April 1980 (OJ of 6-1-82) | IT – WT | EI – AR | yes (1-7-2021) |
| Mauritius | 11 December 1980 (OJ of 27-10-82) | IT – WT | EI | yes (1-2-2020) |
| A of 23 June 2011 (OJ of 27-6-12) | ||||
| India | 29 September 1992 (OJ of 6-8-94) | IT – WT | EI | yes (1-10-2019) |
| Indonesia | 14 September 1979 (OJ of 14-4-81) | IT – WT | EI | yes (1-8-2020) |
| Iran | 7 November 1973 (OJ of 30-4-75) | IT | EI | no |
| Ireland (1) | 21 March 1968 (OJ of 10-9-71) | IT | EI – AR | yes (1-5-2019) |
| Iceland | 29 August 1990 (OJ of 23-6-92) | IT | EI | yes (1-1-2020) |
| Israel | 31 July 1995 (OJ of 18-9-96) | IT – WT | EI | yes (1-1-2019) |
| Italy (1) | 5 October 1989 (OJ of 8-5-92) | IT – WT | EI – AR | yes |
| 20 December 1990 (OJ of 4-4-95) | IHT – GT | |||
| Jamaica | 9 August 1995 (OJ of 9-10-98) | IT | EI | yes |
| Japan | 3 March 1995 (OJ of 16-5-96) | IT | EI – AR | yes (1-1-2019) |
| A of 11 January 2007 (OJ of 29-11-07) | ||||
| Jordan | 28 May 1984 (OJ of 10-4-85) | IT | EI | yes (1-1-2021) |
| Kazakhstan | 3 February 1998 (OJ of 12-10-00) | IT – WT | EI | yes (1-10-2020) |
| Kenya | 4 December 2007 (OJ of 14-11-10) | IT | EI | yes (1-5-2025) |
| Kyrgyzstan | 4 October 1985 (OJ of 28-5-87) (5) | IT | EI | |
| Kosovo | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | |
| Kuwait | 7 February 1982 (OJ of 15-9-83) | IT – IHT | EI | yes |
| A of 27 September 1989 (OJ of 26-9-91) | ||||
| A of 27 January 1994 (OJ of 10-3-95) | WT | |||
| Latvia (1) | 14 April 1997 (OJ of 30-5-01) | IT – WT | EI – AR | yes (1-2-2020) |
| Lebanon | 24 July 1962 (OJ of 8-1-64) | IT – IHT | EI – AR | no |
| Libya | 22 December 2005 (OJ of 19-9-08) | IT | EI | no |
| Lithuania (1) | 7 July 1997 (OJ of 11-5-01) | IT – WT | EI – AR | yes (1-1-2019) |
| Luxembourg (1) | 20 March 2018 (OJ of 4-12-19) | IT – WT | EI – AR | (13) |
| A of 10 October 2019 (OJ of 27-3-21)
A of 7 November 2022 (OJ of 29-4-25) |
||||
| Macedonia | 10 February 1999 (OJ of 3-7-04) | IT – WT | EI | yes |
| Madagascar | 22 July 1983 (OJ of 11-12-84) | IT | EI – AR | no |
| Malaysia | 24 April 1975 (OJ of 24-4-77) | IT | EI | yes (1-6-2021) |
| A of 12 November 2009 (OJ of 11-1-11) | ||||
| A of 31 January 1991 (OJ of 23-6-92) | ||||
| Malawi | 14 December 1950 (OJ of 20 and 21-8-51) (2) | IT | EI | no |
| Malta (1) | 25 July 1977 (OJ of 16-11-79) | IT – WT | EI – AR | yes (1-4-2019) |
| A of 8 July 1994 (OJ of 25-9-97) | ||||
| A of 29 August 2008 (OJ of 4-6-10) | ||||
| Morocco | 29 May 1970 (OJ of 24-12-71) | IT – IHT – RD | EI – AR | yes |
| A of 18 August 1989 (OJ of 22-12-90) | ||||
| Mauritania | 15 November 1967 (OJ of 27-4-69) | IT – IHT – RD | EI – AR | no |
| Mexico | 7 November 1991 (OJ of 6-3-93) | IT | EI | yes (1-7-2023) |
| Moldova | 15 June 2022 (OJ of 29-5-2024) | IT | EI – AR | (13) |
| Monaco (3) | 18 May 1963 (OJ of 27-9-63) | EI – AR | yes (1-5-2019) | |
| A of 25 June 1969 (OJ of 25-12-69) | ||||
| A of 26 May 2003 (OJ of 1-9-05) | ||||
| 1st April 1950 (OJ of 10-6-53) | IHT | |||
| Mongolia | 18 April 1996 (OJ of 1-1-99) | IT – WT | EI | yes (1-1-2025) |
| Montenegro | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | |
| Namibia | 29 May 1996 (OJ of 29-5-99) | IT – WT | EI | yes |
| Niger | 1st June 1965 (OJ of 1-12-66) (10) | IT – IHT – RD | EI – AR | no |
| A of 16 February 1973 (OJ of 13-3-77) | ||||
| Nigeria | 27 February 1990 (OJ of 19-7-91) | IT | EI | yes |
| Norway | 19 December 1980 (OJ of 25-10-81) | IT | EI – AR | no (12) |
| A of 14 November 1984 (OJ of 27-10-85) | IT – WT | |||
| A of 7 April 1995 (OJ of 17-10-96) | ||||
| A of 16 September 1999 (OJ of 20-2-03) | ||||
| New Caledonia | 31 March and 5 May 1983 (OJ of 27-7 and 6-10-83) | IT – IHT – RD – GT | EI | no |
| New Zealand | 30 November 1979 (OJ of 16-5-81) | IT | EI | yes (1-1-2019) |
| Oman | 1st June 1989 (OJ of 1-8-90) | IT – IHT – WT | EI | yes (1-11-2020) |
| A of 22 October 1996 (OJ of 30-4-04) | ||||
| A of 8 April 2012 (OJ of 20-3-13) | ||||
| Uzbekistan | 22 April 1996 (OJ of 13-2-04) | IT – WT | EI – AR | no |
| Pakistan | 15 June 1994 (OJ of 18-10-96) | IT | EI | yes (1-4-2021) |
| Panama | 30 June 2011 (OJ of 4-2-12) | IT | EI | yes (1-3-2021) |
| Netherlands (1) | 16 March 1973 (OJ of 21-4-74) | IT – WT | EI – AR | yes (1-7-2019) |
| A of 7 April 2004 (OJ of 1-9-05) | ||||
| Philippines | 9 January 1976 (OJ of 4-10-78) | IT | EI | no |
| A of 26 June 1995 (OJ of 26-6-98) | ||||
| A of 25 November 2011 (OJ 10-2-13) | ||||
| Poland (1) | 20 June 1975 (OJ of 1-12-76) | IT – WT | EI – AR | yes (1-1-2019) |
| French Polynesia | 28 March and 28 May 1957 (OJ of 15-8-57) | IMC | EI – AR | no |
| Portugal (1) | 14 January 1971 (OJ of 4-1-73) | IT | EI – AR | yes (1-6-2020) |
| A of 25 August 2016 (OJ of 6-1-18) | ||||
| Qatar | 4 December 1990 (OJ of 22-12-94) | IT – WT – IHT | EI | yes (1-4-2020) |
| A of 14 January 2008 (OJ of 31-7-09) | EI | |||
| Quebec (4) | 1st September 1987 (OJ of 29-10-88) | IT – WT | EI | |
| A of 3 September 2002 (OJ of 1-9-05) | ||||
| Romania (1) | 27 September 1974 (OJ of 21-10-75) | IT – WT | EI – AR | yes (1-6-2022) |
| United Kingdom | 19 June 2008 (OJ of 9-1-10) | IT | EI – AR | yes (1-1-2019) |
| 21 June 1963 (OJ of 1-8-64) | IHT | |||
| Russia | 26 November 1996 (OJ of 29-5-99) (11) | IT – WT | EI | yes (1-10-2019) |
| Rwanda | 22 June 2023 (not in force) | IT | EI – AR | |
| Saint Martin | 21 December 2010 (OJ of 20-4-11) | IT | no | |
| Saint Pierre and Miquelon | 30 May 1988 (OJ of 14-1-89) | IT – IHT – RD – GT | EI | no |
| Senegal | 29 March 1974 (OJ of 29 and 30-11-76 and 11-5-78) | IT – IHT – RD | EI – AR | yes (1-9-2022) |
| A of 16 July 1984 (OJ of 25-2-86) | ||||
| A of 10 January 1991 (OJ of 27-2-93) | ||||
| Serbia | 28 March 1974 (OJ of 13-9-75) (7) | IT | EI | yes (1-1-2019) |
| Singapore | 15 January 2015 (OJ of 2-7-16) | IT | EI | yes (1-4-2019) |
| Slovakia (1) | 1st June 1973 (OJ of 2-10-75) (6) | IT – WT | EI – AR | yes (1-1-2019) |
| Slovenia (1) | 7 April 2004 (OJ of 22-3-07) | IT – WT | EI – AR | yes (1-1-2019) |
| Sri Lanka | 17 September 1981 (OJ of 30-1-83) | IT | EI | no |
| Sweden (1) | 27 November 1990 (OJ of 8-4-92) | IT – WT | EI – AR | no (12) |
| 8 June 1994 (OJ of 16-3-96) | IHT – GT | |||
| A of 22 May 2023 (not in force) | ||||
| Switzerland | 9 September 1966 (OJ of 10-10-67) | IT – WT | EI | no (12) |
| A of 3 December 1969 (OJ of 2-11-70) | ||||
| “Cross-border workers” agreement of 11 April 1983 (OJ of 25-2-87) | ||||
| A of 22 July 1997 (OJ of 27-8-98) | ||||
| A of 27 August 2009 (OJ of 12-12-10) | ||||
| A of 25 June 2014 (OJ of 3-5-16) | ||||
| A of 27 June 2023 (OJ of 23-8-25) | ||||
| Syria | 17 July 1998 (OJ of 3-7-09) | IT | EI | no |
| Taiwan (8) | IT | EI – AR | no | |
| Czech Republic (1) | 28 April 2003 (OJ of 3-8-05) | IT – WT | EI – AR | yes (1-9-2020) |
| Thailand | 27 December 1974 (OJ of 21-11-75) | IT | EI | yes (1-7-2022) |
| Togo | 24 November 1971 (OJ of 6-8-75) | IT – IHT – RD | EI – AR | no |
| Trinidad and Tobago | 5 August 1987 (OJ of 18-4-89) | IT | EI | no |
| Tunisia | 28 May 1973 (OJ of 13-11-75) | IT – IHT – RD | EI | yes (1-11-2023) |
| Turkmenistan | 4 October 1985 (OJ of 28-5-87) (5) | IT | EI | no |
| Turkey | 18 February 1987 (OJ of 6-7-89) | IT | EI | yes |
| Ukraine | 31 January 1997 (OJ of 9-12-99) | IT – WT | EI – AR | yes (1-12-2019) |
| Venezuela | 7 May 1992 (OJ of 12-1-94) | IT | EI | no |
| Vietnam | 10 February 1993 (OJ of 20-12-94) | IT – WT | EI | yes (1-9-2023) |
| Zambia | 14 December 1950 (OJ of 20 and 21-8-51) (2) | IT | EI | no |
| Zimbabwe | 15 December 1993 (OJ of 16-3-97) | IT – WT | EI | no |
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(1) The European directives apply in the context of France’s relations with this country. (2) This is the former Franco-British convention, which continues to have effect in France’s relations with Malawi and Zambia. (3) Tax convention of a special nature. (4) Tax understanding (entente fiscale) between France and the Province of Quebec. (5) The convention signed with the former USSR remains provisionally applicable to Belarus (Republic of Belarus), Kyrgyzstan and Turkmenistan. As regards Belarus, however, the application of Articles 7, 8 and 11 of this convention is suspended from 1st June 2024 to 31 December 2026 (Notice EAEJ2421079V: OJ of 8-8-2024). (6) The convention of 1st June 1973 signed with the former Czechoslovakia remains applicable to Slovakia. (7) The convention signed with the former Yugoslavia remains applicable to Bosnia and Herzegovina, Kosovo, Montenegro and Serbia. (8) Tax relations with Taiwan are governed by the domestic law provisions resulting from Article 77 of Law 2010-1658 of 29 December 2010, which can be likened to a “quasi-convention”. (9) The agreement of 22 September 2009 on the exchange of information between France and Andorra remains in force for the application of domestic law and of the convention of 2 April 2013. (10) The Franco-Nigerien convention has been suspended since 5 June 2024 (Notice EAEJ2416454V: OJ of 21-6-2024). (11) The application of Articles 5 to 22 and 24 of the Franco-Russian convention (and of points 2 to 9 of the annexed protocol) has been suspended since 8 August 2023 (Notice EAEJ2416456V: OJ of 23-6-2024). (12) Norway, Sweden and Switzerland have signed the MLI but have not notified their convention with France. (13) The convention incorporates certain provisions of the MLI. |
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