| 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.
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