You are here: Home CYPRUS TAX Cyprus Taxation 2012 Double tax treaties 2012

Double tax treaties 2012

		Received in Cyprus from countries shown below			Paid from Cyprus to residents of the countries shown below
	Treaty Countries	Dividends %	Interest %	Royalties %	Dividends % (1)	Interest % (1)	Royalties % (1)
1	Armenia (20)	Nil(31)	5	5	Nil	Nil	Nil
2	Austria	10	Nil	Nil	10	Nil	Nil
3	Belarus	5 (18)	5	5	5 (18)	5	5
4	Belgium	10 (8)	10 (6,19)	Nil	10 (8)	10 (6,19)	Nil
5	Bulgaria	5 (23)	7 (6,24)	10 (24)	5 (23)	7 (6)	10
6	Canada	15	15 (4)	10 (5)	15	15 (4)	10 (5)
7	China	10	10	10	10	10	10
8	Czech Republic	Nil (30)	Nil	Nil (31)	Nil	Nil	Nil (31)
9	Denmark	10 (8)	10 (6)	Nil	10 (8)	10 (6)	Nil
10	Egypt	15	15	10	15	15	10
11	France	10 (9)	10 (10)	Nil (3)	10 (9)	10 (10)	Nil (3)
12	Germany	5 (8)	Nil	Nil	5 (8)	Nil	Nil
13	Greece	25 (11)	10	Nil (12)	25	10	Nil(12)
14	Hungary	5 (8)	10 (6)	Nil	Nil	10 (6)	Nil
15	India	10 (9)	10 (10)	15 (15)	10 (9)	10 (10)	10 (16)
16	Ireland	Nil	Nil	Nil (12)	Nil	Nil	Nil (12)
17	Italy	15	10	Nil	Nil	10	Nil
18	Kuwait	10	10 (6)	5 (7)	10	10 (6)	5 (7)
19	Kyrgyzstan (20)	Nil	Nil	Nil	Nil	Nil	Nil
20	Lebanon	5	5	Nil	5	5	Nil
21	Malta	Nil	10	10	15	10	10
22	Mauritius	Nil	Nil	Nil	Nil	Nil	Nil
23	Moldova (27)	5 (28)	5	5	5 (28)	5	5
24	Montenegro (26)	10	10	10	10	10	10
24	Norway	Nil (13)	Nil	Nil	Nil	Nil	Nil
25	Qatar	Nil	Nil	Nil (29)	Nil	Nil	Nil (29)
26	Poland	10	10 (6)	5	10	10 (6)	5
27	Romania	10	10 (6)	5 (7)	10	10 (6)	5 (7)
28	Russia	5 (17)	Nil	Nil	5 (17)	Nil	Nil
29	San Marino	Nil	Nil	Nil	Nil	Nil	Nil
30	Serbia (26)	10	10	10	10	10	10
31	Seychelles	Nil	Nil	5	Nil	Nil	5
32	Singapore	Nil (6,25)	10	10	Nil	10 (6,25)	10
33	Slovakia	10	10 (6)	5 (7)	10	10 (6)	5 (7)
34	Slovenia (26)	10	10	10	10	10	10
35	South Africa	Nil	Nil	Nil	Nil	Nil	Nil
36	Sweden	5 (8)	10 (6)	Nil	5 (8)	10 (6)	Nil
37	Syria	Nil (8)	10(4)	10	Nil (8)	10	10
38	Tadzhikistan	Nil	Nil	Nil	Nil	Nil	Nil
39	Thailand	10	15 (21)	5 (22)	10	15 (21)	5 (22)
40	Ukraine (20)	Nil	Nil	Nil	Nil	Nil	Nil
41	United Kingdom	15 (14)	10	Nil (3)	Nil	10	Nil (3)

More in this category: « Special Defence Contributions 2012 Corporate Tax 2012 »

TAXATION BY YEAR

formation co

Cyprus Company formation for trade, service, e-commerce, IPs.

learn the criteria

Cyprus, a Member State of the European Union, has been an important centre for trade and commerce since antiquity.
The small but dynamic country has a long established reputation as a “Centre of Excellence” for international business activities Read more...

trust form

Trust Formation for effective wealth management and succession planning.

learn the criteria

Forming a company in Cyprus can take the form of a private or public limited liability companies by shares and companies limited by
guarantee which are all incorporated pursuant to the Cyprus
Companies Law. Read more...

live work

Live and work in cyprus for non-european citizens

learn the criteria

Get in touch with P. KALOPETRIDES & CO. for a tailor made advice on the process for acquiring permanent residency
We provide guidance on the documents required and assist with preparation (employment agreement and the like. Read more...

Call us and schedule your meeting today! CONTACT US

Click here for 2GIS Directions

Click here for Google Maps Directions