Double Tax Treaties Print
Country Dividends % Interest % Royalties %
Armenia - 5 5
Austria 10 - -
Belarus 5 5 5
Belgium 10 10 -
Bulgaria 5 7 10
Canada 15 15 10
China 10 10 10
Czech Republic - - -
Denmark - - -
Egypt 15 15 10
France 10 10 -
Germany 10 10 -
Greece 25 10 -
Hungary 5 10 -
India 10 10 15
Ireland - - -
Italy 15 10 -
Kuwait 10 10 5
Kyrgystan - - -
Lebanon 5 5 -
Malta - 10 10
Mauritius - - -
Moldova 5 5 5
Montenegro 10 10 10
Norway - - -
Poland 10 10 5
Qatar - - -
Romania 10 10 5
Russia 5 - -
San Marino - - -
Singapore - 10 10
Slovak Republic 10 10 5
Slovinia 5 5 5
South Africa - - -
Serbia 10 10 10
Seychelles - - 5
Sweden 5 10 -
Syria - 10 10
Tadzhikistan - - -
Thailand 10 15 5
Ukraine - - -
United Arab Emirates - - -
United Kingdom 15 10 -
United States 5 10 -

All above treaties are subject to certain conditions and for this reason you may seek further professional advice.

Dividends

No withholding taxes exist for dividend payments which are made to non tax residents of Cyprus.

Interest

No withholding taxes exist for interest payments which are made to non tax residents of Cyprus.

Royalties

No withholding taxes are levied on royalties as long as the right is used outside Cyprus. If the right is used in Cyprus, the rates appearing in the table in the previous page apply.