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Cyprus: Domestic Corporate Taxation

Withholding Tax

Dividends, royalties arising from the use of an asset outside Cyprus and interest payments to non-residents are now exempt from withholding tax. Other types of payment to non-residents are subject to withholding tax at 10%, although if the payment is in respect of a right outside Cyprus, there is no withholding. The rate of withholding for film royalties earned by a non-resident is 5%.

 

 

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