Double taxation agreements

Double taxation agreements

 Income received in Cyprus

Paid fromDividends  
%
Interest  
%
Royalties  
%
Armenia055
Austria1000
Belarus555
Belgium10100
Bulgaria5710
Canada151510
China101010
Czech Republic0010
Denmark000
Egypt151510
Estonia000
Finland500
France10100
Germany500
Greece25100
Guernsey000
Hungary5100
Iceland505
India101015
Ireland000
Italy15100
Kuwait10105
Kyrgyzstan000
Lebanon550
Lithuania005
Malta01010
Mauritius000
Moldova555
Montenegro101010
Norway000
Poland055
Portugal101010
Qatar005
Romania10105
Russia500
San Marino000
Serbia101010
Seychelles005
Singapore01010
Slovakia10105
Slovenia555
South Africa000
Spain000
Sweden5100
Switzerland000
Syria01015
Tajikistan000
Thailand10155
Ukraine525
United Arab Emirates000
United Kingdom0100
USA5100
Uzbekistan000

Payments from Cyprus

Paid toDividends  
%
Interest  
%
Royalties  
%
Non-treaty countries000*
Armenia055
Austria1000
Belarus555
Belgium10100
Bulgaria5710
Canada151510
China101010
Czech Republic0010
Denmark000
Egypt151510
Estonia000
Finland500
France10100
Germany500
Greece25100
Guernsey000
Hungary0100
Iceland505
India101015
Ireland000
Italy0100
Kuwait10105
Kyrgyzstan000
Lebanon550
Lithuania005
Malta151010
Mauritius000
Moldova555
Montenegro101010
Norway000
Poland055
Portugal101010
Qatar005
Romania10105
Russia500
San Marino000
Serbia101010
Seychelles005
Singapore01010
Slovakia10105
Slovenia555
South Africa000
Spain000
Sweden5100
Switzerland000
Syria01015
Tajikistan000
Thailand10155
Ukraine525
United Arab Emirates000
United Kingdom0100
USA0100
Uzbekistan000

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.