Below is a summary of the DTT’s concluded by Cyprus regarding dividend, interest and royalty payments.
Paid from Cyprus |
|||
|
Dividends |
|
|
Non-treaty countries |
Nil |
Nil |
niI (2) |
Armenia (20) |
Nil |
Nil |
niI (2) |
Austria |
10 |
nil |
Nil |
Belarus |
5 (18) |
5 |
5 |
Belgium |
10 (8) |
10 (6,19) |
Nil |
Bulgaria |
5 (23) |
7 (6) |
10 |
Canada |
15 |
15 (4) |
10 (5) |
China |
10 |
10 |
10 |
Czech Republic |
10 |
10 (6) |
5 (7) |
Denmark |
10 (8) |
10 (6) |
Nil |
Egypt |
15 |
15 |
10 |
France |
10 (9) |
10 (10) |
nil (3) |
Germany |
10 (8) |
10 (6) |
nil (3) |
Greece |
25 |
10 |
nil (12) |
Hungary |
nil |
10 (6) |
Nil |
India |
10 (9) |
10 (10) |
10 (16) |
Ireland |
nil |
nil |
nil (12) |
Italy |
nil |
10 |
Nil |
Kuwait |
10 |
10 (6) |
5 (7) |
Kyrgyzstan (20) |
nil |
nil |
Nil |
Lebanon |
5 |
5 |
Nil |
Malta |
15 |
10 |
10 |
Mauritius |
nil |
nil |
Nil |
Moldova (20) |
nil |
nil |
Nil |
Montenegro (26) |
10 |
10 |
10 |
Norway |
nil |
nil |
Nil |
Poland |
10 |
10 (6) |
5 |
Qatar |
0 |
0 |
5 |
Romania |
10 |
10 (6) |
5 (7) |
Russia |
5 (17) |
nil |
Nil |
San Marino |
nil |
nil |
Nil |
Serbia (26) |
10 |
10 |
10 |
Seychelles |
nil |
nil |
5 |
Singapore |
nil |
10 (6.25) |
10 |
Slovakia |
10 |
10 (6) |
5 (7) |
Slovenia (26) |
10 |
10 |
10 |
South Africa |
nil |
nil |
Nil |
Sweden |
5 (8) |
10 (6) |
Nil |
Syria |
nil (8) |
10 |
15 (27) |
Tadzhikistan |
nil |
nil |
Nil |
Thailand |
10 |
15 (21) |
5 (22) |
Ukraine (20) |
nil |
nil |
Nil |
United Kingdom |
nil |
10 |
nil (3) |
United States |
nil |
10 (10) |
Nil |
Received in Cyprus |
|||
|
Dividends |
|
|
Treaty countries |
|
|
|
Armenia (20) |
Nil |
Nil |
niI (2) |
Austria |
10 |
nil |
nil |
Belarus |
5 (18) |
5 |
5 |
Belgium |
10 (8) |
10 (6,19) |
Nil |
Bulgaria |
5 (23) |
7 (6.24) |
10 (24) |
Canada |
15 |
15 (4) |
10 (5) |
China |
10 |
10 |
10 |
Czech Republic |
10 |
10 (6) |
5 (7) |
Denmark |
10 (8) |
10 (6) |
Nil |
Egypt |
15 |
15 |
10 |
France |
10 (9) |
10 (10) |
nil (3) |
Germany |
10 (8) |
10 (6) |
nil (3) |
Greece |
25 (11) |
10 |
nil (12) |
Hungary |
5 (8) |
10 (6) |
Nil |
India |
10 (9) |
10 (10) |
15 (15) |
Ireland |
nil |
nil |
nil (12) |
Italy |
15 |
10 |
Nil |
Kuwait |
10 |
10 (6) |
5 (7) |
Kyrgyzstan (20) |
nil |
nil |
Nil |
Lebanon |
5 |
5 |
Nil |
Malta |
nil |
10 |
10 |
Mauritius |
nil |
nil |
Nil |
Moldova (20) |
nil |
nil |
Nil |
Montenegro (26) |
10 |
10 |
10 |
Norway |
nil (13) |
nil |
Nil |
Poland |
10 |
10 (6) |
5 |
Qatar |
0 |
0 |
5 |
Romania |
10 |
10 (6) |
5 (7) |
Russia |
5 (17) |
nil |
Nil |
San Marino |
nil |
nil |
Nil |
Serbia (26) |
10 |
10 |
10 |
Seychelles |
nil |
nil |
5 |
Singapore |
nil |
10 (6.25) |
10 |
Slovakia |
10 |
10 (6) |
5 (7) |
Slovenia (26) |
10 |
10 |
10 |
South Africa |
nil |
nil |
Nil |
Sweden |
5 (8) |
10 (6) |
Nil |
Syria |
nil (8) |
10 (4) |
15 (27) |
Tadzhikistan |
nil |
nil |
Nil |
Thailand |
10 |
15 (21) |
5 (22) |
Ukraine (20) |
nil |
nil |
Nil |
United Kingdom |
15 (14) |
10 |
nil (3) |
United States |
5 (9) |
10 (10) |
nil |
Notes: