Lowtax Network

Back To Top

Your Lowtax Account

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%.



Back to Cyprus Index »