Double taxation agreements
Income received in Cyprus
| Paid from | Dividends % | Interest % | Royalties % |
| Armenia | 0 | 5 | 5 |
| Austria | 10 | 0 | 0 |
| Belarus | 5 | 5 | 5 |
| Belgium | 10 | 10 | 0 |
| Bulgaria | 5 | 7 | 10 |
| Canada | 15 | 15 | 10 |
| China | 10 | 10 | 10 |
| Czech Republic | 0 | 0 | 10 |
| Denmark | 0 | 0 | 0 |
| Egypt | 15 | 15 | 10 |
| Estonia | 0 | 0 | 0 |
| Finland | 5 | 0 | 0 |
| France | 10 | 10 | 0 |
| Germany | 5 | 0 | 0 |
| Greece | 25 | 10 | 0 |
| Guernsey | 0 | 0 | 0 |
| Hungary | 5 | 10 | 0 |
| Iceland | 5 | 0 | 5 |
| India | 10 | 10 | 15 |
| Ireland | 0 | 0 | 0 |
| Italy | 15 | 10 | 0 |
| Kuwait | 10 | 10 | 5 |
| Kyrgyzstan | 0 | 0 | 0 |
| Lebanon | 5 | 5 | 0 |
| Lithuania | 0 | 0 | 5 |
| Malta | 0 | 10 | 10 |
| Mauritius | 0 | 0 | 0 |
| Moldova | 5 | 5 | 5 |
| Montenegro | 10 | 10 | 10 |
| Norway | 0 | 0 | 0 |
| Poland | 0 | 5 | 5 |
| Portugal | 10 | 10 | 10 |
| Qatar | 0 | 0 | 5 |
| Romania | 10 | 10 | 5 |
| Russia | 5 | 0 | 0 |
| San Marino | 0 | 0 | 0 |
| Serbia | 10 | 10 | 10 |
| Seychelles | 0 | 0 | 5 |
| Singapore | 0 | 10 | 10 |
| Slovakia | 10 | 10 | 5 |
| Slovenia | 5 | 5 | 5 |
| South Africa | 0 | 0 | 0 |
| Spain | 0 | 0 | 0 |
| Sweden | 5 | 10 | 0 |
| Switzerland | 0 | 0 | 0 |
| Syria | 0 | 10 | 15 |
| Tajikistan | 0 | 0 | 0 |
| Thailand | 10 | 15 | 5 |
| Ukraine | 5 | 2 | 5 |
| United Arab Emirates | 0 | 0 | 0 |
| United Kingdom | 0 | 10 | 0 |
| USA | 5 | 10 | 0 |
| Uzbekistan | 0 | 0 | 0 |
Payments from Cyprus
| Paid to | Dividends % | Interest % | Royalties % |
| Non-treaty countries | 0 | 0 | 0* |
| Armenia | 0 | 5 | 5 |
| Austria | 10 | 0 | 0 |
| Belarus | 5 | 5 | 5 |
| Belgium | 10 | 10 | 0 |
| Bulgaria | 5 | 7 | 10 |
| Canada | 15 | 15 | 10 |
| China | 10 | 10 | 10 |
| Czech Republic | 0 | 0 | 10 |
| Denmark | 0 | 0 | 0 |
| Egypt | 15 | 15 | 10 |
| Estonia | 0 | 0 | 0 |
| Finland | 5 | 0 | 0 |
| France | 10 | 10 | 0 |
| Germany | 5 | 0 | 0 |
| Greece | 25 | 10 | 0 |
| Guernsey | 0 | 0 | 0 |
| Hungary | 0 | 10 | 0 |
| Iceland | 5 | 0 | 5 |
| India | 10 | 10 | 15 |
| Ireland | 0 | 0 | 0 |
| Italy | 0 | 10 | 0 |
| Kuwait | 10 | 10 | 5 |
| Kyrgyzstan | 0 | 0 | 0 |
| Lebanon | 5 | 5 | 0 |
| Lithuania | 0 | 0 | 5 |
| Malta | 15 | 10 | 10 |
| Mauritius | 0 | 0 | 0 |
| Moldova | 5 | 5 | 5 |
| Montenegro | 10 | 10 | 10 |
| Norway | 0 | 0 | 0 |
| Poland | 0 | 5 | 5 |
| Portugal | 10 | 10 | 10 |
| Qatar | 0 | 0 | 5 |
| Romania | 10 | 10 | 5 |
| Russia | 5 | 0 | 0 |
| San Marino | 0 | 0 | 0 |
| Serbia | 10 | 10 | 10 |
| Seychelles | 0 | 0 | 5 |
| Singapore | 0 | 10 | 10 |
| Slovakia | 10 | 10 | 5 |
| Slovenia | 5 | 5 | 5 |
| South Africa | 0 | 0 | 0 |
| Spain | 0 | 0 | 0 |
| Sweden | 5 | 10 | 0 |
| Switzerland | 0 | 0 | 0 |
| Syria | 0 | 10 | 15 |
| Tajikistan | 0 | 0 | 0 |
| Thailand | 10 | 15 | 5 |
| Ukraine | 5 | 2 | 5 |
| United Arab Emirates | 0 | 0 | 0 |
| United Kingdom | 0 | 10 | 0 |
| USA | 0 | 10 | 0 |
| Uzbekistan | 0 | 0 | 0 |
No tax is withheld for payment of dividends and interest to non-residents in Cyprus.
* No tax is withheld when the royalty is paid for use outside Cyprus.