Cyprus Double Tax Treaty Finder

Showing 56 of 56 entries

• United Kingdom

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Comprehensive treaty. UK-sourced dividends generally 0% WHT when received by Cyprus company.

• Germany

  Full DTC

  Dividends

  5%

  Interest

  0%

  Royalties

  0%

  5% WHT on dividends applies when holding ≥25% capital; 15% otherwise.

• France

  Full DTC

  Dividends

  10%

  Interest

  0%

  Royalties

  0%

  10% WHT on dividends; nil on interest and royalties.

• Italy

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Highly favourable. 0% on all three withholding categories.

• Spain

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% WHT on dividends (≥10% holding), interest and royalties.

• Netherlands

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Very favourable terms. Both the Netherlands and Cyprus have favourable holding company regimes.

• Belgium

  Full DTC

  Dividends

  10%

  Interest

  0%

  Royalties

  0%

  10% WHT on dividends; 0% on interest and royalties.

• Poland

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  5%

  0% on dividends (≥10% holding for 24 months); 5% WHT on royalties.

• Czech Republic

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Very favourable. 0% on dividends, interest and royalties.

• Hungary

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% across all WHT categories.

• Romania

  Full DTC

  Dividends

  10%

  Interest

  10%

  Royalties

  5%

  10% on dividends and interest; 5% on royalties.

• Bulgaria

  Full DTC

  Dividends

  5%

  Interest

  7%

  Royalties

  10%

  5% on dividends; 7% on interest; 10% on royalties.

• Greece

  Full DTC

  Dividends

  25%

  Interest

  10%

  Royalties

  0%

  Higher WHT on dividends (25%). Royalties exempt. Cyprus-Greece treaty updated 2013.

• Austria

  Full DTC

  Dividends

  10%

  Interest

  0%

  Royalties

  0%

  10% on dividends; 0% on interest and royalties.

• Sweden

  Full DTC

  Dividends

  5%

  Interest

  0%

  Royalties

  0%

  5% on dividends (≥25% participation); 0% on interest and royalties.

• Denmark

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% across all WHT categories.

• Norway

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% across all WHT categories.

• Finland

  Full DTC

  Dividends

  5%

  Interest

  0%

  Royalties

  0%

  5% on dividends (≥25% holding); 0% on interest and royalties.

• Portugal

  Full DTC

  Dividends

  10%

  Interest

  10%

  Royalties

  10%

  10% WHT applies to all three categories.

• Ireland

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% on dividends, interest and royalties.

• Luxembourg

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% across all WHT categories.

• Malta

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  10%

  0% on dividends and interest; 10% on royalties.

• Switzerland

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Very favourable. 0% on all three categories.

• Russia

  Full DTC

  Dividends

  5%

  Interest

  0%

  Royalties

  0%

  Treaty suspended by Russia in August 2023. Verify current status with accountant before relying on it.

• Ukraine

  Full DTC

  Dividends

  5%

  Interest

  2%

  Royalties

  5%

  5% on dividends (≥25% holding); 2% on interest; 5% on royalties.

• Belarus

  Full DTC

  Dividends

  5%

  Interest

  5%

  Royalties

  5%

  5% on all three categories. Verify applicability given sanctions.

• Kazakhstan

  Full DTC

  Dividends

  5%

  Interest

  10%

  Royalties

  10%

  5% on dividends (≥10% holding for 12 months); 10% on interest and royalties.

• Armenia

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  5%

  Very favourable. 0% on dividends and interest; 5% on royalties.

• Georgia

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% across all WHT categories.

• Azerbaijan

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  5%

  0% on dividends and interest; 5% on royalties.

• Moldova

  Full DTC

  Dividends

  5%

  Interest

  5%

  Royalties

  5%

  5% on dividends, interest and royalties.

• Serbia

  Full DTC

  Dividends

  10%

  Interest

  10%

  Royalties

  10%

  10% on all three categories.

• Israel

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Excellent treaty. 0% on all three categories. Popular structure for Israeli tech entrepreneurs.

• UAE

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Signed 2015; in force. Very favourable, 0% on all three categories.

• Qatar

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  5%

  0% on dividends and interest; 5% on royalties.

• Saudi Arabia

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  8%

  0% on dividends and interest; 8% on royalties.

• Jordan

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% across all WHT categories.

• Egypt

  Full DTC

  Dividends

  15%

  Interest

  15%

  Royalties

  10%

  Higher WHT rates. 15% on dividends and interest; 10% on royalties.

• Lebanon

  Full DTC

  Dividends

  5%

  Interest

  5%

  Royalties

  0%

  5% on dividends and interest; 0% on royalties.

• Kuwait

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  5%

  0% on dividends and interest; 5% on royalties.

• Bahrain

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  0% on all three categories.

• Oman

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  8%

  0% on dividends and interest; 8% on royalties.

• India

  Full DTC

  Dividends

  10%

  Interest

  10%

  Royalties

  10%

  10% on all three categories. Important treaty for Indian tech sector and diaspora.

• China

  Full DTC

  Dividends

  10%

  Interest

  10%

  Royalties

  10%

  10% on all three categories.

• Singapore

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  10%

  0% on dividends and interest; 10% on royalties.

• Hong Kong

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Very favourable, 0% on all three categories.

• Thailand

  Full DTC

  Dividends

  10%

  Interest

  10%

  Royalties

  5%

  10% on dividends and interest; 5% on royalties.

• Malaysia

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  10%

  0% on dividends and interest; 10% on royalties.

• South Africa

  Full DTC

  Dividends

  0%

  Interest

  0%

  Royalties

  0%

  Very favourable, 0% on all three categories. Used by SA entrepreneurs expanding to EU.

• USA

  No treaty

  NO DOUBLE TAX TREATY between Cyprus and the USA. US persons and US-connected income require specialist US-Cyprus tax advice. Check with a Cyprus accountant and US CPA.

• Canada

  No treaty

  NO DOUBLE TAX TREATY between Cyprus and Canada. Each country taxes independently. Verify with a qualified accountant before structuring.

• Australia

  No treaty

  NO DOUBLE TAX TREATY between Cyprus and Australia. Australian-source income may face withholding in Australia and potential Cyprus tax. Get specialist advice.

• New Zealand

  No treaty

  No treaty exists. Verify tax treatment with a qualified accountant.

• Brazil

  No treaty

  No double tax treaty. Brazil's complex IRRF withholding rules apply independently.

• Japan

  No treaty

  No double tax treaty between Cyprus and Japan. Japanese domestic withholding rates apply.

• South Korea

  No treaty

  No treaty exists. Korean domestic withholding applies.