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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:













Czech Republic







South Africa






United Kingdom


United States



Yugoslavia **


  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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