DOUBLE TAXATION
TREATIES FOR THE AVOIDANCE OF DOUBLE TAXATION
Paid to residents of Cyprus Paid from Cyprus
|
Country |
Dividends % |
Interest % |
Royalties % |
|
Dividends % |
Interest % |
Royalties % |
|
Armenia |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
Austria |
10 |
0 |
0 |
|
10 |
0 |
0 |
|
Belarus |
5 |
5 |
5 |
|
5 |
5 |
5 |
|
Belgium |
10 |
10 |
0 |
|
10 |
10 |
0 |
|
Bulgaria |
5 |
7 |
10 |
|
5 |
7 |
10 |
|
Canada |
15 |
15 |
10 |
|
15 |
15 |
10 |
|
China |
10 |
10 |
10 |
|
10 |
10 |
10 |
|
Czech |
0 |
0 |
10 |
|
0 |
0 |
10 |
|
Denmark |
10 |
10 |
0 |
|
10 |
10 |
0 |
|
Egypt |
15 |
15 |
10 |
|
15 |
15 |
10 |
|
France |
10 |
10 |
0 |
|
10 |
10 |
0 |
|
Germany |
10 |
10 |
0 |
|
10 |
10 |
0 |
|
Greece |
25 |
10 |
0 |
|
25 |
10 |
0 |
|
Hungary |
5 |
10 |
0 |
|
0 |
10 |
0 |
|
India |
10 |
10 |
15 |
|
10 |
10 |
15 |
|
Ireland |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
Italy |
15 |
10 |
0 |
|
0 |
10 |
0 |
|
Kuwait |
10 |
10 |
5 |
|
10 |
10 |
5 |
|
Malta |
0 |
10 |
10 |
|
15 |
10 |
10 |
|
Mauritius |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
Norway |
5 |
0 |
0 |
|
0 |
0 |
0 |
|
Poland |
10 |
10 |
5 |
|
10 |
10 |
5 |
|
Qatar |
0 |
0 |
5 |
|
0 |
0 |
5 |
|
Romania |
10 |
10 |
5 |
|
10 |
10 |
5 |
|
Slovak |
10 |
10 |
5 |
|
10 |
10 |
5 |
|
Sweden |
5 |
10 |
0 |
|
5 |
10 |
0 |
|
S.Africa |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
Syria |
0 |
10 |
15 |
|
0 |
10 |
15 |
|
UK |
0 |
10 |
0 |
|
0 |
10 |
0 |
|
USA |
15 |
10 |
0 |
|
0 |
10 |
0 |
|
Yugoslavia |
10 |
10 |
10 |
|
10 |
10 |
10 |
|
All other countries |
|
|
|
|
0 |
0 |
0 |