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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:

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.
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%).
A WHT rate of 5% is applicable on royalties for cinematographic films including films and video tape for television.
0% on literary, dramatic, musical, or artistic work (excluding motion picture films and works on film or videotape for use in connection with television).
The WHT rate of 5% is applicable on cinematographic film royalties.
5% WHT applies for any copyright of literary, dramatic, musical, artistic, or scientific work.
Serbia, Montenegro and Bosnia apply the Yugoslavia/ Cyprus treaty.
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.
The Cyprus-Czechoslovakia treaty applies with the Slovak Republic.
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.
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.
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.
The treaty is effective as from 1 January 2018.
The treaty is effective as from 1 January 2018 for Cyprus.

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