DOUBLE TAXATION

TREATIES FOR THE AVOIDANCE OF DOUBLE TAXATION

                              Paid to residents of Cyprus                                Paid from Cyprus 

Country

Dividends

%

Interest

%

Royalties

%

 

Dividends

%

Interest

%

Royalties

%

Armenia

0

0

0

 

0

0

0

Austria

10

0

0

 

10

0

 

Belarus

5

5

5

 

5

5

5

Belgium

10

10

0

 

10

10

0

Bulgaria

7

10

 

7

10 

Canada

15

15

10

 

15

15

10

China

10

10

10

 

10

10

10 

Czech

0

0

10

 

0

0

10 

Denmark

10

10

0

 

10

10

 

Egypt

15

15

10

 

15

15

10 

France

10

10

0

 

10

10

0 

Germany

10

10

0

 

10

10

0

Greece

25

10

0

 

25

10

0 

Hungary

5

10

0

 

 0

10

0 

India

10

10

15

 

10

10

15 

Ireland

0

0

0

 

0

0

0 

Italy

15

10

0

 

 0

10

0 

Kuwait

10

10

5

 

10 

10

5

Malta

0

10

10

 

15

10

10 

Mauritius

0

0

0

 

0

0

0

Norway

5

0

0

 

0

0

0 

Poland

10

10

5

 

10

10

5 

Qatar

0

0

5

 

0

0

5

Romania

10

10

5

 

10

10

5 

Slovak

10

10

5

 

10

10

5 

Sweden

5

10

0

 

5

10

0 

S.Africa

 0

0

 

0

0

0

Syria

0

10

15

 

0

10

15 

UK

0

10

0

 

0

10

0 

USA

15

10

 

0

10

0 

Yugoslavia

10

10

10

 

10

10

10 

All other countries

 

 

 

 

0

0

0