Кипре имеет соглашения об избежании двойного налогообложения с более чем 40 странами.
Ниже в таблице приведены данные по ставкам налогообложения у источника, вычитаемого из дохода, для различных стран, с которыми Кипр подписал соглашения об избежании двойного налогообложения.
ВНИМАНИЕ: В случае отсутствия четкой видимости нажмите на изображение для увеличения формата.Remarks:
- Under Cyprus Legislation there is no withholding tax on dividends,interests and royalties paid to non-residents of Cyprus.
- In case where royalties are earned on rights used within Cyprus there is withholding tax of 10%.
- 5% on film and TV royalties.
- Nil if paid to a Government or for expert guarantee.
- Nil on literary, dramatic, musical or artistic work.
- Nil if paid to a Government of the other state.
- This 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.
- 15% if received by a company controlling less than 25% of the voting poweror by an individual.
- 15% if received by a person controlling less than 10% of the voting power.
- Nil if paid to a Government bank or financial institution.
- The treaty provides for withholding taxes on dividends but Greece does notimpose any withholding tax in accordance with its own legislation.
- 5% on film royalties (apart from films broadcasted on television).
- 5% if received by a person controlling less than 50% of the voting power.
- This rate applies to individual shareholders regardless of their percentage of shareholding.Companies controlling less than 10% of the voting shares are also entitled to this rate.
- 10% for payments of a technical, managerial or consulting nature.
- Treaty rate 15%, therefore restricted to Cyprus legislation rate.
- 10% if dividend paid by a company in which the beneficial owner has investedless than US $100.000.
- If investment is less than 200.000 euro, dividends are subject to 15% withholding tax which is reduced to 10% if the recipient company controls 25% or more of the paying company.
- No withholding tax for interest on deposits with banking institutions.
- Armenia, Kyrgyzstan, Tadzhikistan and Ukraine apply the USSR/Cyprus treaty.
- 10% on interest received by a financial institution or when it relates to sale on credit of any industrial, commercial or scientific equipment or of merchandise.
- This rate applies for any copyright of literary, dramatic, musical, artistic or scientific work.A 10% rate applies for industrial, commercial or scientific equipment. A 15% rate applies for patents, trademarks, designs or models, plans, secret formulae or processes.
- This rate applies to companies holding directly at least 25% of the share capitalof the company paying the dividend. In all other cases the withholding tax is 10%.
- This rate does not apply if the payment is made to a Cyprus international business entity by a resident of Bulgaria owning directly or indirectly at least 25% of the share capital of the Cyprus entity.
- 7% if paid to bank or financial institution.
- Montenegro, Serbia and Slovenia apply the Yugoslavia/Cyprus entity.
- The treaty is effective from 1 January 2009.
- This rate applies if received by a company (excluding partnership) which holds directly 25% of the shares. 10% applies in all other cases.
- A treaty with Qatar has been signed but has not been ratified yet.