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Double Tax Treaties

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The tax information contained in this website is accurate as at the date of its publication.

The information in the website is designed to increase the reader’s general awareness of the Cyprus Tax System.

For explanations/clarifications or professional advice please contact your CPEAS.’s advisors.

 

The amounts in euro included in this booklet have been converted using the irrevocable conversion rate of ¢1=.0,585274 except for cases where it has been fixed differently by law or relevant regulations.

 

January 2008

DOUBLE TAX TREATIES

 

The following tables show the rates of withholding

tax deducted from income, with countries that have

signed a double taxation treaty with Cyprus.

Received in Cyprus

 

Dividends

Interest

Royalties

 

%

%

%

Armenia(27)

0

 

0

 

0

 

Austria

10

 

0

 

0

 

Belarus

5

(4)

5

 

5

 

Belgium

10

(1)

10

(16)

0

 

Bulgaria

5

(19)

7

(25)

10

(20)

Canada

15

 

15

(7)

10

(11)

China

10

 

10

 

10

 

zech Republic (29)

10

 

10

(8)

5

(14)

Denmark

10

(1)

10

(9)

0

 

Egypt

15

 

15

 

10

 

France

10

(2)

10

(9)

0

(26)

Germany

10

(1)

10

(8)

0

(26)

Greece

25

(21)

10

 

0

(12)

Hungary

5

(1)

10

(8)

0

 

India

10

(2)

10

(8)

15

(15)

Ireland

0

 

0

 

0

(12)

Italy

15

 

10

 

0

 

Kuwait

10

 

10

(8)

5

(14)

Kyrgyzstan (27)

0

 

0

 

0

 

Lebanon

5

 

5

(16)

0

 

Malta

0

(22)

10

(8)

10

 

Mauritius

0

 

0

 

0

 

Montenegno(28)

10

 

10

 

10

 

Norway

5

(3)

0

 

0

 

Poland

10

 

10

(8)

5

 

Romania

10

 

10

(8)

5

(14)

Russia

5

(6)

0

 

0

 

San Marino

0

 

0

 

0

 

Serbia(28)

10

 

10

 

10

 

Seychelles

0

 

0

 

5

 

Singapore

0

 

10