Cyprus withholding tax treaties

Set out below are the reduced withholding tax rates to which Cyprus companies are entitled to benefit from under the terms of its double tax treaties when receiving dividends, interest or royalties in order to prevent economic double taxation of profits.

Cyprus withholding tax treaty rates:


Contracting State

Dividend
(Portfolio Holding)

Dividend
(Non-Portfolio
Holding)

Interest

Royalty

Austria

10%

10%

0%

0%

Bahamas

5% or 15%

5% or 15%

5%

5%

Belguim

15%

10%

10%

10%

Bulgaria

10%

10%

0%

0%

Canada

15%

15%

15%

10%

China

10%

10%

10%

10%

France

15%

10%

10%

5%

Germany

15%

10%

10%

5%

India

15%

10%

10%

5%

Ireland

0%

0%

0%

0%

Italy

15%

15%

10%

0%

Malta

0%

0%

10%

10%

Mauritius

0%

0%

0%

0%

Poland

10%

10%

10%

5%

Romania

10%

10%

10%

5%

Russia

5% or 10%

5% or 10%

0%

0%

Seychelles

0%

0%

0%

5%

Ukraine

0%

0%

0%

0%

USA

15%

5%

10%

0%

 

These tables are designed to provide a general snapshot view of treaty rates of withholding tax which Cyprus companies may benefit from under the specified Cyprus tax treaties.

The conditions which Cyprus companies must meet to obtain these treaty rates are not set out here.

This is a general guide and specific advice should be taken in all cases. Reliance should not be placed on these tables without taking independent advice, or consulting with a specialist at Jordans.

 

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