{"id":32407,"date":"2022-04-19T07:43:38","date_gmt":"2022-04-19T07:43:38","guid":{"rendered":"https:\/\/www.pkl.com.cy\/?page_id=32407"},"modified":"2022-04-19T12:11:45","modified_gmt":"2022-04-19T12:11:45","slug":"double-taxation-agreements","status":"publish","type":"page","link":"https:\/\/www.pkl.com.cy\/el\/about-cyprus%ef%bf%bc\/double-taxation-agreements\/","title":{"rendered":"Double taxation agreements"},"content":{"rendered":"

 Income received in Cyprus<\/strong><\/h2>\n\n\n\n
Paid from<\/strong><\/td>Dividends  
%<\/strong><\/td>		Interest  
%<\/strong><\/td>		Royalties  
%<\/strong><\/td><\/tr>
Armenia<\/td>0<\/td>5<\/td>5<\/td><\/tr>
Austria<\/td>10<\/td>0<\/td>0<\/td><\/tr>
Belarus<\/td>5<\/td>5<\/td>5<\/td><\/tr>
Belgium<\/td>10<\/td>10<\/td>0<\/td><\/tr>
Bulgaria<\/td>5<\/td>7<\/td>10<\/td><\/tr>
Canada<\/td>15<\/td>15<\/td>10<\/td><\/tr>
China<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Czech Republic<\/td>0<\/td>0<\/td>10<\/td><\/tr>
Denmark<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Egypt<\/td>15<\/td>15<\/td>10<\/td><\/tr>
Estonia<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Finland<\/td>5<\/td>0<\/td>0<\/td><\/tr>
France<\/td>10<\/td>10<\/td>0<\/td><\/tr>
Germany<\/td>5<\/td>0<\/td>0<\/td><\/tr>
Greece<\/td>25<\/td>10<\/td>0<\/td><\/tr>
Guernsey<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Hungary<\/td>5<\/td>10<\/td>0<\/td><\/tr>
Iceland<\/td>5<\/td>0<\/td>5<\/td><\/tr>
India<\/td>10<\/td>10<\/td>15<\/td><\/tr>
Ireland<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Italy<\/td>15<\/td>10<\/td>0<\/td><\/tr>
Kuwait<\/td>10<\/td>10<\/td>5<\/td><\/tr>
Kyrgyzstan<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Lebanon<\/td>5<\/td>5<\/td>0<\/td><\/tr>
Lithuania<\/td>0<\/td>0<\/td>5<\/td><\/tr>
Malta<\/td>0<\/td>10<\/td>10<\/td><\/tr>
Mauritius<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Moldova<\/td>5<\/td>5<\/td>5<\/td><\/tr>
Montenegro<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Norway<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Poland<\/td>0<\/td>5<\/td>5<\/td><\/tr>
Portugal<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Qatar<\/td>0<\/td>0<\/td>5<\/td><\/tr>
Romania<\/td>10<\/td>10<\/td>5<\/td><\/tr>
Russia<\/td>5<\/td>0<\/td>0<\/td><\/tr>
San Marino<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Serbia<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Seychelles<\/td>0<\/td>0<\/td>5<\/td><\/tr>
Singapore<\/td>0<\/td>10<\/td>10<\/td><\/tr>
Slovakia<\/td>10<\/td>10<\/td>5<\/td><\/tr>
Slovenia<\/td>5<\/td>5<\/td>5<\/td><\/tr>
South Africa<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Spain<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Sweden<\/td>5<\/td>10<\/td>0<\/td><\/tr>
Switzerland<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Syria<\/td>0<\/td>10<\/td>15<\/td><\/tr>
Tajikistan<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Thailand<\/td>10<\/td>15<\/td>5<\/td><\/tr>
Ukraine<\/td>5<\/td>2<\/td>5<\/td><\/tr>
United Arab Emirates<\/td>0<\/td>0<\/td>0<\/td><\/tr>
United Kingdom<\/td>0<\/td>10<\/td>0<\/td><\/tr>
USA<\/td>5<\/td>10<\/td>0<\/td><\/tr>
Uzbekistan<\/td>0<\/td>0<\/td>0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Payments from Cyprus<\/strong><\/h2>\n\n\n\n
Paid to<\/strong><\/td>Dividends  
%<\/strong><\/td>		Interest  
%<\/strong><\/td>		Royalties  
%<\/strong><\/td><\/tr>
Non-treaty countries<\/td>0<\/td>0<\/td>0*<\/td><\/tr>
Armenia<\/td>0<\/td>5<\/td>5<\/td><\/tr>
Austria<\/td>10<\/td>0<\/td>0<\/td><\/tr>
Belarus<\/td>5<\/td>5<\/td>5<\/td><\/tr>
Belgium<\/td>10<\/td>10<\/td>0<\/td><\/tr>
Bulgaria<\/td>5<\/td>7<\/td>10<\/td><\/tr>
Canada<\/td>15<\/td>15<\/td>10<\/td><\/tr>
China<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Czech Republic<\/td>0<\/td>0<\/td>10<\/td><\/tr>
Denmark<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Egypt<\/td>15<\/td>15<\/td>10<\/td><\/tr>
Estonia<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Finland<\/td>5<\/td>0<\/td>0<\/td><\/tr>
France<\/td>10<\/td>10<\/td>0<\/td><\/tr>
Germany<\/td>5<\/td>0<\/td>0<\/td><\/tr>
Greece<\/td>25<\/td>10<\/td>0<\/td><\/tr>
Guernsey<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Hungary<\/td>0<\/td>10<\/td>0<\/td><\/tr>
Iceland<\/td>5<\/td>0<\/td>5<\/td><\/tr>
India<\/td>10<\/td>10<\/td>15<\/td><\/tr>
Ireland<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Italy<\/td>0<\/td>10<\/td>0<\/td><\/tr>
Kuwait<\/td>10<\/td>10<\/td>5<\/td><\/tr>
Kyrgyzstan<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Lebanon<\/td>5<\/td>5<\/td>0<\/td><\/tr>
Lithuania<\/td>0<\/td>0<\/td>5<\/td><\/tr>
Malta<\/td>15<\/td>10<\/td>10<\/td><\/tr>
Mauritius<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Moldova<\/td>5<\/td>5<\/td>5<\/td><\/tr>
Montenegro<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Norway<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Poland<\/td>0<\/td>5<\/td>5<\/td><\/tr>
Portugal<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Qatar<\/td>0<\/td>0<\/td>5<\/td><\/tr>
Romania<\/td>10<\/td>10<\/td>5<\/td><\/tr>
Russia<\/td>5<\/td>0<\/td>0<\/td><\/tr>
San Marino<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Serbia<\/td>10<\/td>10<\/td>10<\/td><\/tr>
Seychelles<\/td>0<\/td>0<\/td>5<\/td><\/tr>
Singapore<\/td>0<\/td>10<\/td>10<\/td><\/tr>
Slovakia<\/td>10<\/td>10<\/td>5<\/td><\/tr>
Slovenia<\/td>5<\/td>5<\/td>5<\/td><\/tr>
South Africa<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Spain<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Sweden<\/td>5<\/td>10<\/td>0<\/td><\/tr>
Switzerland<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Syria<\/td>0<\/td>10<\/td>15<\/td><\/tr>
Tajikistan<\/td>0<\/td>0<\/td>0<\/td><\/tr>
Thailand<\/td>10<\/td>15<\/td>5<\/td><\/tr>
Ukraine<\/td>5<\/td>2<\/td>5<\/td><\/tr>
United Arab Emirates<\/td>0<\/td>0<\/td>0<\/td><\/tr>
United Kingdom<\/td>0<\/td>10<\/td>0<\/td><\/tr>
USA<\/td>0<\/td>10<\/td>0<\/td><\/tr>
Uzbekistan<\/td>0<\/td>0<\/td>0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

No tax is withheld for payment of dividends and interest to non-residents in Cyprus.<\/em><\/p>\n\n\n\n

* No tax is withheld when the royalty is paid for use outside Cyprus.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

 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<\/p>","protected":false},"author":1,"featured_media":0,"parent":32411,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-32407","page","type-page","status-publish","hentry"],"yoast_head":"\nDouble taxation agreements - PKL - G. 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