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Cyprus Double Tax Treaties (DTT)
A constructive use of the Cyprus Treaties’ Network has rendered considerable advantages to businesses and individuals who have chosen to establish legal entities in Cyprus.

Tax Treaties legally supersede local tax legislation and for this reason they are a useful tax-planning tool to protect businesses and individuals against double taxation of income earned in other countries.

Cyprus has concluded double tax treaties with the following countries:

Austria

Italy

Belarus

Kuwait

Belgium

Lebanon

Bulgaria

Malta

Canada

Norway

China

Poland

Czech Republic

Romania

Denmark

Russia

Egypt

Slovakia

France

South Africa

Germany

Sweden

Greece

Syria

Hungary

United Kingdom

India

United States

Ireland

USSR*

Yugoslavia **

Notes:

  1. The main purpose of these treaties is the avoidance of double taxation of income earned in any of these countries. Under these agreements, a credit is usually allowed against the tax levied by the country in which the tax payer resides for taxes levied in the other treaty country, and as a result the tax payer pays no more than the higher of the two rates (a number of the treaties also contain very beneficial “tax-sparing credits”).
  2. Refer to section “Tax Law - Tax Facts” for the treaty withholding tax rates for payments of dividends, interest and royalties.
  3. The EU Parent Subsidiary and the Interest & Royalties Directives can be used to eliminate withholding taxes on payments of dividends, interest and royalties from or to EU Group Companies and the EU Merger Directive to eliminate the tax effects of EU Group reorganizations

* Azerbaijan, Armenia, Kyrgyzstan, Moldova, Tajikistan, Uzbekistan and Ukraine apply the USSR/Cyprus treaty.

** Slovenia and Serbia/Montenegro have also adopted the double taxation convention concluded by the former Socialist Federal Republic of Yugoslavia.

DTT Table (Received in Cyprus) 
DTT Table (Paid from Cyprus) 

The full text of Cyprus's Tax Treaties can be downloaded here:

 
Cyprus - Austria
 
Cyprus - Lebanon
 
Cyprus - Austria Final Protocol
 
Cyprus - Macedonia
 
Cyprus - Belarus
 
Cyprus - Malta
 
Cyprus - Belgium
 
Cyprus - Mauritius
 
Cyprus - Bulgaria
 
Cyprus - Moldova
 
Cyprus Bulgaria Final Protocol
 
Cyprus - Montenegro
 
Cyprus - Canada
 
Cyprus - Poland
 
Cyprus - People's Republic of China
 
Cyprus - Romania
 
Cyprus - Croatia
 
Cyprus - Russian Federation
 
Cyprus - Czechoslovakia
 
Cyprus - Serbia
 
Cyprus - Denmark
 
Cyprus - Singapore
 
Cyprus - Egypt
 
Cyprus - Slovenia
 
Cyprus - France
 
Cyprus - South Africa
 
Cyprus - France Final Protocol
 
Cyprus - South Africa Final Protocol
 
Cyprus - Germany
 
Cyprus - Sweden
 
Cyprus - Germany Final Protocol
 
Cyprus - Syria
 
Cyprus - Greece
 
Cyprus - Tajikistan
 
Cyprus - Hungary
 
Cyprus Thailand
 
Cyprus - Hungary Final Protocol
 
Cyprus - Thailand Final Protocol
 
Cyprus - India
 
Cyprus - Turkmenistan
 
Cyprus - Ireland
 
Cyprus - UK
 
Cyprus - Italy
 
Cyprus - Ukraine
 
Cyprus - Italy Final Protocol
 
Cyprus - USA
 
Cyprus - Kurkystan
 
Cyprus - Uzbekistan
 
Cyprus - Kuwait
 

(updated Jan 2006)

If you have difficulty in downloading the Tax Treaties, please contact us. We will send them to you.
Important Note: to view the latest versions, click on the Refresh button while holding the Ctrl key down.

For more detailed information about Cyprus General Information, please either scroll up or down this page (quicker) or click below to go to the relevant section:

Pre - EU Accession | The EU Post Accession Era | The Complete Liberalization | Tax Incentives | Cyprus Double Tax Treaties | Investment Climate | Int'l Names in Cyprus | Professional Services Banking System | Exchange Control | Confidentiality | Telecommunications | International Transport | Economy – Facts | Export Opportunities | Geography – Facts | People – Facts | Government – Facts | Judiciary & Law


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