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.