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Cyprus: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
Cyprus


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 0% 0% 5% for broadcasting royalties 10%
           
Armenia Effective January 1, 1983 New treaty signed January 17, 2011 0% 0% 0% When new treaty is effective: 5% Cyprus continues to apply the USSR treaty (Armenia does not). New treaty not yet in force.
Austria Effective January 1, 1992 0% 0% 0%
Azerbaijan Effective January 1, 1983 0% 0% 0% Cyprus continues to apply the USSR treaty (Azerbaijan does not).
Belarus Effective January 1, 2000 0% 0% 5%
Belgium Effective January 1, 2000 0% 0% 0%
Bulgaria Effective January 1, 2002 0% 0% 10%
Canada Effective January 1, 1985 0% 0% 0% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 10%
China Effective January 1, 1992 0% 0% 10%
Czech Republic Effective January 1, 2010 0% 0% 0% for copyright or broadcasting royalties 10%
Denmark Effective January 1, 2012 0% 0% 0%
Egypt Effective January 1, 1996 0% 0% 10%
Estonia Effective January 1, 2014 0% 0% 0%
Finland Effective January 1, 2014 0% 0% 0%
France Effective April 1, 1983 0% 0% 0% 5% for broadcasting royalties
Germany Effective January 1, 2012 0% 0% 0%
Greece Effective January 1, 1967 0% 0% 0%
Guernsey Signed July 29, 2014 0% 0% 0% Not yet in force. Default rates apply.
Hungary Effective January 1, 1983 0% 0% 0%
Iceland Effective January 1, 2015 0% 0% 5%
India Effective January 1, 1993 0% 0% 10% (3)
Ireland Effective January 1, 1962 0% 0% 0%
Italy Effective January 1, 1970 0% 0% 0%
Kuwait Effective January 1, 1986 New treaty signed October 5, 2010 0% 0% 0% for copyright or broadcasting royalties 5% When new treaty is effective: 5% New treaty not yet in force.
Kyrgyzstan Effective January 1, 1983 0% 0% 0% The USSR treaty continues to apply.
Lebanon Effective January 1, 2006 0% 0% 0%
Lithuania Effective January 1, 2015 0% 0% 5%
Malta Effective January 1, 1994 0% 0% 10%
Mauritius Effective January 1, 2001 0% 0% 0%
Moldova Effective January 1, 2009 0% 0% 5%
Norway Effective January 1, 2015 0% 0% 0%
Poland Effective January 1, 1992 0% 0% 5%
Portugal Effective January 1, 2014 0% 0% 10%
Qatar Effective January 1, 2010 0% 0% 5%
Romania Effective January 1, 1983 0% 0% 0% for copyright or broadcasting royalties 5%
Russia Effective January 1, 2000 0% 0% 0%
San Marino Effective January 1, 2008 0% 0% 0%
Montenegro Effective January 1, 1987 0% 0% 10% The Yugoslavia treaty continues to apply.
Seychelles Effective January 1, 2007 0% 0% 5%
Singapore Effective January 1, 2002 0% 0% 10%
Slovakia Effective January 1, 1981 0% 0% 0% for copyright or broadcasting royalties 5% The Czechoslovakia treaty continues to apply.
Slovenia Effective January 1, 2012 0% 0% 5%
South Africa Effective January 1, 1999 0% 0% 0%
Spain Effective January 1, 2015 0% 0% 0%
Sweden Effective January 1, 1988 0% 0% 0%
Switzerland Signed July 25, 2014 0% 0% 0% Not yet in force. Default rates apply.
Syria Effective January 1, 1996 0% 0% 10% (3)
Tajikistan Effective January 1, 1983 0% 0% 0% The USSR treaty continues to apply.
Thailand Effective January 1, 2001 0% 0% 5% for copyright, broadcasting or computer software royalties 10% (3)
Ukraine Effective January 1, 2014 0% 0% 5% for the use of any scientific copyright, patent, trademark, secret formula or process, or information concerning industrial, commercial or scientific experience 10%
United Arab Emirates Effective January 1, 2014 0% 0% 0%
United Kingdom Effective January 1, 1973 0% 0% 0% 5% for broadcasting royalties
United States Effective January 1, 1986 0% 0% 0%
Uzbekistan Effective January 1, 1983 0% 0% 0% The USSR treaty continues to apply.
Serbia Effective January 1, 1987 0% 0% 10% The Yugoslavia treaty continues to apply.

Footnotes

  1. Cyprus does not impose a withholding tax on the payment of dividends or interest. The effective rate is therefore 0%.
  2. In the case of European Union countries, the EC Interest and Royalties Directive can reduce royalties withholding tax to 0%, subject to certain conditions.
  3. The treaty specifies a different rate but the default rate is lower and would therefore apply.
  4. PLEASE NOTE: This table was last updated February 2015

 

 

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