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Table Α- WHT on outbound payments from Cyprus

Paid from Cyprus
Paid to Dividends (1) % Interest (1) % Royalties Rights not used within
Cyprus %
Royalties Rights used within
Cyprus %
Non-treaty
countries
Nil Nil Nil  
Armenia Nil Nil Nil  
Austria Nil Nil Nil Nil
Bahrain Nil Nil Nil Nil
Barbados (13)
Nil Nil Nil Nil
Belarus
Nil Nil Nil  
Belgium
Nil Nil Nil Nil
Bosnia (7)
Nil Nil Nil  
Bulgaria
Nil Nil Nil  
Canada
Nil Nil Nil  
China, P.R.
Nil Nil Nil  
Czech Republic
Nil Nil Nil  
Denmark
Nil Nil Nil Nil
Egypt
Nil Nil Nil  
Ethiopia (14)
Nil Nil Nil  
Estonia
Nil Nil Nil Nil
Finland
Nil Nil Nil Nil
France
Nil Nil Nil  
Georgia
Nil Nil Nil Nil
Germany
Nil Nil Nil Nil
Greece
Nil Nil Nil  
Guernsey
Nil Nil Nil Nil
Hungary
Nil Nil Nil Nil
Iceland
Nil Nil Nil  
India
Nil Nil Nil  
Iran (13)
Nil Nil Nil  
Ireland, Rep. of
Nil Nil Nil  
Italy
Nil Nil Nil Nil
Jersey (13)
Nil Nil Nil Nil
Kuwait Nil Nil Nil 5
Latvia Nil Nil Nil 0/5 (12)
Lebanon
Nil Nil Nil Nil
Lithuania
Nil Nil Nil 5
Malta
Nil Nil Nil 5/10 (5)
Mauritius
Nil Nil Nil Nil
Moldova
Nil Nil Nil  
Montenegro (7)
Nil Nil Nil 5/10 (5)
Norway
Nil Nil Nil Nil
Poland
Nil Nil Nil 5
Portugal
Nil Nil Nil 5/10 (5)
Qatar
Nil Nil Nil 5
Romania
Nil Nil Nil 0/5 (10)
Russia
Nil Nil Nil Nil
San Marino
Nil Nil Nil Nil
Serbia (7)
Nil Nil Nil 5/10 (5)
Seychelles
Nil Nil Nil 5
Singapore
Nil Nil Nil 5/10 (5)
Slovakia Republic (9)
Nil Nil Nil 0/5 (10)
Slovenia
Nil Nil Nil 5
South Africa
Nil Nil Nil Nil
Spain
Nil Nil Nil Nil
Sweden
Nil Nil Nil Nil
Switzerland
Nil Nil Nil Nil
Syria
Nil Nil Nil 5/10 (5)
Thailand
Nil Nil Nil 5/10 (6)
Ukraine
Nil Nil Nil 5/10 (8)
United Arab Emirates
Nil Nil Nil Nil
United Kingdom
Nil Nil Nil 0/5 (3)
United States Nil Nil Nil Nil

Notes:

  1. Under Cyprus legislation, there is no WHT on dividends and interest paid to non residents of Cyprus. Further, there is also no WHT on royalties paid to non-residents of Cyprus for rights not used within Cyprus.
  2. Royalties earned on rights used within Cyprus are subject to WHT of 10% (except royalties relating to cinematographic films, where the WHT rate is 5%).
  3. A WHT rate of 5% is applicable on royalties for cinematographic films including films and video tape for television.
  4. 0% on literary, dramatic, musical, or artistic work (excluding motion picture films and works on film or videotape for use in connection with television).
  5. The WHT rate of 5% is applicable on cinematographic film royalties.
  6. 5% WHT applies for any copyright of literary, dramatic, musical, artistic, or scientific work.
  7. Serbia, Montenegro and Bosnia apply the Yugoslavia/ Cyprus treaty.
  8. A 5% WHT will be levied on payment of royalties in respect of any copyright of scientific work, any patent, trademark, secret formula, process, or information concerning industrial, commercial, or scientific experience and cinematographic films.
  9. The Cyprus-Czechoslovakia treaty applies with the Slovak Republic.
  10. 5% WHT rate applies for patents, trademarks, designs or models, plans, secret formulas, or processes, or any industrial, commercial, or scientific equipment, or for information concerning industrial, commercial, or scientific experience.
  11. 10% WHT rate applies for patent, trademark, design or model, plan, secret formula or process, computer software or industrial, commercial, or scientific equipment, or for information concerning industrial, commercial, or scientific experience.
  12. Nil applies if the payer is a company that is a resident in Cyprus and the beneficial owner of the income is a company (other than partnership) that is a resident in Latvia. 5% WHT rate applies for all other cases.
  13. The treaty is effective as from 1 January 2018.
  14. The treaty is effective as from 1 January 2018 for Cyprus.

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2 Christ. Sozos Str. Eiffel Tower, 1096 Nicosia, Cyprus
P.O.Box 21855, 1514 Nicosia, Cyprus

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Limassol / Lemesos
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