|
Interest |
10 |
10 |
|
Dividends received or deemed to be received from a company resident in Cyprus |
15 |
|
| Dividends received from abroad |
15 |
(1) |
|
Interest from savings certificates and development stocks issued by the Government |
3 |
10 |
| Interest accrued from the provident fund |
|
3 |
| Profits of a Public Corporate Body |
|
3 |
|
Rents |
3 |
3 | | |
(1) In the case that the dividends are received from a company where the shareholders hold directly at least 1% of the share capital, then the dividends are exempt from the payment of special contribution.
This exception does not apply if:
- The company paying the dividend engages more than 50% in activities that lead to investment income, and
- The foreign tax burden on the income of the company paying the dividend is substantially lower than the tax burden of the company that receives the dividend.
For more detailed information about Defence Fund Contribution, please either scroll up or down this page (quicker) or click below to go to the relevant section:
Rates | Refund | Foreign Tax Allowance | Deemed Distribution
For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):
Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar |
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