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Double taxation agreements

 

Income received in Cyprus

Paid from Dividends  
%
Interest  
%
Royalties  
%
Armenia 0 5 5
Austria 10 0 0
Belarus 5 5 5
Belgium 10 10 0
Bulgaria 5 7 10
Canada 15 15 10
China 10 10 10
Czech Republic 0 0 10
Denmark 0 0 0
Egypt 15 15 10
Estonia 0 0 0
Finland 5 0 0
France 10 10 0
Germany 5 0 0
Greece 25 10 0
Guernsey 0 0 0
Hungary 5 10 0
Iceland 5 0 5
India 10 10 15
Ireland 0 0 0
Italy 15 10 0
Kuwait 10 10 5
Kyrgyzstan 0 0 0
Lebanon 5 5 0
Lithuania 0 0 5
Malta 0 10 10
Mauritius 0 0 0
Moldova 5 5 5
Montenegro 10 10 10
Norway 0 0 0
Poland 0 5 5
Portugal 10 10 10
Qatar 0 0 5
Romania 10 10 5
Russia 5 0 0
San Marino 0 0 0
Serbia 10 10 10
Seychelles 0 0 5
Singapore 0 10 10
Slovakia 10 10 5
Slovenia 5 5 5
South Africa 0 0 0
Spain 0 0 0
Sweden 5 10 0
Switzerland 0 0 0
Syria 0 10 15
Tajikistan 0 0 0
Thailand 10 15 5
Ukraine 5 2 5
United Arab Emirates 0 0 0
United Kingdom 0 10 0
USA 5 10 0
Uzbekistan 0 0 0

 

Payments from Cyprus

Paid to Dividends  
%
Interest  
%
Royalties  
%
Non-treaty countries 0 0 0*
Armenia 0 5 5
Austria 10 0 0
Belarus 5 5 5
Belgium 10 10 0
Bulgaria 5 7 10
Canada 15 15 10
China 10 10 10
Czech Republic 0 0 10
Denmark 0 0 0
Egypt 15 15 10
Estonia 0 0 0
Finland 5 0 0
France 10 10 0
Germany 5 0 0
Greece 25 10 0
Guernsey 0 0 0
Hungary 0 10 0
Iceland 5 0 5
India 10 10 15
Ireland 0 0 0
Italy 0 10 0
Kuwait 10 10 5
Kyrgyzstan 0 0 0
Lebanon 5 5 0
Lithuania 0 0 5
Malta 15 10 10
Mauritius 0 0 0
Moldova 5 5 5
Montenegro 10 10 10
Norway 0 0 0
Poland 0 5 5
Portugal 10 10 10
Qatar 0 0 5
Romania 10 10 5
Russia 5 0 0
San Marino 0 0 0
Serbia 10 10 10
Seychelles 0 0 5
Singapore 0 10 10
Slovakia 10 10 5
Slovenia 5 5 5
South Africa 0 0 0
Spain 0 0 0
Sweden 5 10 0
Switzerland 0 0 0
Syria 0 10 15
Tajikistan 0 0 0
Thailand 10 15 5
Ukraine 5 2 5
United Arab Emirates 0 0 0
United Kingdom 0 10 0
USA 0 10 0
Uzbekistan 0 0 0

 

No tax is withheld for payment of dividends and interest to non-residents in Cyprus.

* No tax is withheld when the royalty is paid for use outside Cyprus.