Cyprus Double Tax Treaty Finder

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

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

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

Highly favourable. 0% on all three withholding categories.

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

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

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

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

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

0% across all WHT categories.

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

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

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

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

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

0% across all WHT categories.

0% across all WHT categories.

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

10% WHT applies to all three categories.

0% on dividends, interest and royalties.

0% across all WHT categories.

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

Very favourable. 0% on all three categories.

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

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

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

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

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

0% across all WHT categories.

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

5% on dividends, interest and royalties.

10% on all three categories.

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

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

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

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

0% across all WHT categories.

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

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

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

0% on all three categories.

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

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

10% on all three categories.

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

Very favourable — 0% on all three categories.

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

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

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