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Cyprus Tax Treaties
25 active treaty partners
Cyprus maintains 25 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 25% (median 15%), with qualified rates for direct investment ranging from 0% to 25%. Interest is fully exempt (0%) in 14 of 25 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate12.5%
Individual Range20-35%
Capital Gains20%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network65 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below0 of 25 treaties
Qualified Dividends at 5% or below14 of 25 treaties
Interest at 0%14 of 25 treaties
Official Sources
Tax AuthorityTax Department
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 15% | 10% | 0% | In force |
| 🇦🇹Austria | 10% / 10% | 0% | 0% | In force |
| 🇧🇪Belgium | 15% / 10% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 15% | 15% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇨🇿Czech Republic | 10% / 5% | 0% | 0% | In force |
| 🇩🇰Denmark | 15% / 10% | 0% | 0% | In force |
| 🇫🇷France | 15% / 10% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 0% | 0% | In force |
| 🇬🇷Greece | 25% / 25% | 10% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 0% | 0% | In force |
| 🇮🇳India | 15% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 15% / 5% | 0% | 0% | In force |
| 🇮🇹Italy | 15% / 15% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 0% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 0% | 0% | In force |
| 🇵🇱Poland | 10% / 5% | 5% | 0% | In force |
| 🇷🇴Romania | 10% / 10% | 10% | 0% | In force |
| 🇷🇺Russia | 10% / 5% | 0% | 0% | In force |
| 🇸🇬Singapore | 10% / 5% | 0% | 0% | In force |
| 🇿🇦South Africa | 10% / 5% | 0% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 0% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 10% | 0% | In force |