Double tax treaties
  Received in Cyprus Paid from Cyprus
  Dividends Interest Royalties Dividends Interest Royalties
  % % % % % %
Austria 10 0 0 10 0 0
Belarus 5 (18) 5 5 5 (18) 5 5
Belgium 10 (8) 10 (6,19) 0 10 (8) 10 (6,19) 0
Bulgaria  5 (23) 7 (6,24) 10 (24)  5 (23) 7 (6,24) 10 (24)
Canada 15 15 (4) 10 (5) 15 15 (4) 10 (5)
China 10 10 10 10 10 10
Czech Republic 10   10 (6) 5 (7) 10   10 (6) 5 (7)
Denmark 10 (8)   10 (6) 0 10 (8)   10 (6) 0
Egypt 15 15 10 15 15 10
France 10 (9)   10 (10) 0 (3) 10 (9)   10 (10) 0 (3)
Germany 10 (8)   10 (6) 0 (3) 10 (8)   10 (6) 0 (3)
Greece 25 (11) 10 0 (12) 25 (11) 10 0 (12)
Hungary 5 (8)   10 (6) 0 5 (8)   10 (6) 0
India 10 (9) 10 (10) 15 (15) 10 (9) 10 (10) 15 (15)
Ireland 0 0 0 (12) 0 0 0 (12)
Italy 15 10 0 15 10 0
Kuwait 10   10 (6) 5 (7) 10   10 (6) 5 (7)
Lebanon 5 5 0 5 5 0
Malta 0 10 10 0 10 10
Mauritius 0 0 0 0 0 0
Norway 0 (13) 0 0 0 (13) 0 0
Poland 10   10 (6) 5 10   10 (6) 5
Romania 10   10 (6) 5 (7) 10   10 (6) 5 (7)
Russia  5 (17) 0 0  5 (17) 0 0
San Marino 0 0 0 0 0 0
Seychelles 0 0 5 0 0 5
Singapore 0   10 (6, 25) 10 0   10 (6, 25) 10
Slovakia 10   10 (6) 5 (7) 10   10 (6) 5 (7)
South Africa 0 0 0 0 0 0
Sweden  5 (8)   10 (6) 0  5 (8)   10 (6) 0
Syria  0 (8)   10 (4) 10  0 (8)   10 (4) 10
Thailand 10   15 (21) 5 (22) 10   15 (21) 5 (22)
United Kingdom 15 (14) 10 0 (3) 15 (14) 10 0 (3)
USA 5 (9)   10 (10) 0 5 (9)   10 (10) 0
Yugoslavia (26) 10 10 10 10 10 10
        Non-treaty countries 0%

Double Tax Treaties Notes

 
 







 

 

 
 
 

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