Withholding taxes – paid to Cyprus (inbound payments to Cyprus)
| COUNTRY | DIVIDENDS % | INTEREST % | ROYALTIES % |
| Armenia | 0/5 | 5 | 5 |
| Andorra | 0 | 0 | 0 |
| Austria | 10 | 0 | 0 |
| Azerbaijan* | 0 | 0 | 0 |
| Bahrain | 0 | 0 | 0 |
| Belarus | 5/10/15 | 5 | 5 |
| Belgium | 10/15 | 0/10 | 0 |
| Bosnia*** | 10 | 10 | 10 |
| Bulgaria | 5/10 | 0/7 | 10 |
| Barbados | 0 | 0 | 0 |
| Canada | 15 | 0/15 | 0/10 |
| China | 10 | 10 | 10 |
| Czech Republic | 0/5 | 0 | 0/10 |
| Denmark | 0/15 | 0 | 0 |
| Egypt | 5/10 | 10 | 10 |
| Ethiopia | 5 | 5 | 5 |
| Estonia | 0 | 0 | 0 |
| Finland | 5/15 | 0 | 0 |
| France | 10/15 | 0/10 | 0/5 |
| Georgia | 0 | 0 | 0 |
| Germany | 5/15 | 0 | 0 |
| Greece | 25 | 10 | 0/5 |
| Guernsey | 0 | 0 | 0 |
| Hungary | 5/15 | 0/10 | 0 |
| Iceland | 5/10 | 0 | 5 |
| India | 10 | 0/10 | 10 |
| Iran | 5/10 | 5 | 6 |
| Ireland | 0 | 0 | 0/5 |
| Italy | 15 | 10 | 0 |
| Jersey | 0 | 0 | 0 |
| Kuwait | 0 | 0 | 5 |
| Kazakhstan | 5/5 | 0/10 | 10 |
| Kyrgystan* | 0 | 0 | 0 |
| Latvia | 0/10 | 0/10 | 0/5 |
| Lebanon | 5 | 5 | 0 |
| Lithuania | 0/5 | 0 | 5 |
| Luxembourg | 0/5 | 0 | 0 |
| Malta | 0 | 0/10 | 10 |
| Mauritius | 0 | 0 | 0 |
| Moldova | 5/10 | 5 | 5 |
| Montenegro*** | 10 | 10 | 5 |
| Netherlands** | 0/15 | 0 | 0 |
| Norway | 0/15 | 0 | 0 |
| Poland | 0/5 | 0/5 | 5 |
| Portugal | 10 | 10 | 10 |
| Qatar | 0 | 0 | 5 |
| Romania | 10 | 0/10 | 0/5 |
| Russia | 0/5/15 | 0/5/15 | 0 |
| San Marino | 0 | 0 | 0 |
| Saudi Arabia | 0/5 | 0 | 5/8 |
| Singapore | 0 | 0 | 5 |
| Seychelles | 0 | 0/7/10 | 10 |
| Slovakia | 0/5/10 | 0/10 | 0/5 |
| Slovenia | 5 | 5 | 5 |
| South Africa | 5/10 | 0 | 0 |
| Spain | 0/5 | 0 | 0 |
| Sweden | 5/15 | 0/10 | 0 |
| Syria | 0/15 | 0 | 0 |
| Switzerland | 0/15 | 0/10 | 10/15 |
| Tadzhikistan* | 0 | 0 | 0 |
| Thailand | 10 | 10/15 | 5/10/15 |
| Ukraine | 5/15 | 5 | 5/10 |
| United Arab Emirates | 0 | 0 | 0 |
| United Kingdom | 0/15 | 0 | 0 |
| United States | 5/15 | 0/10 | 0 |
| Uzbekistan* | 0 | 0 | 0 |
The above table provides a summary of the withholding taxes
applicable for payments to Cyprus companies from double tax treaty
countries.
*The treaty between Cyprus and USSR continues to apply.
** Pending ratification.
*** Serbia, Montenegro and Bosnia apply the Yugoslavia/Cyprus
treaty.
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.
Originally published 03 February 2021
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
