|
Foreign pensions of individuals:
-Up to ₤2.000
-Over ₤2.000 |
0%
5% |
|
Income of a person from the rendering of ship management services, as specified in the Merchant Shipping Law A company can choose to pay special tonnage tax, if more beneficial. |
4,25% |
|
The gross amount of any royalty, premium, compensation or other income, derived from sources within Cyprus by any non-resident person, is subject to withholding tax . If rights are used outside Cyprus then 0% is applicable. |
10% |
|
The gross amount of any rental in respect of the showing of cinematograph films in Cyprus, derived by any non-resident person, is subject to withholding tax |
5% |
|
The gross income derived by an individual non-resident in Cyprus, from the exercise of any profession or vocation in Cyprus or of public entertainers including football clubs and other athletic missions, is subject to withholding tax. |
10% | | |
For more detailed information about Income Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:
Tax Charge | Definition | Exemptions | Capital Allowances | Individuals' Deductions | Companies' Deductions | Not - Allowed Deductions | Individuals Tax Rates | Corporate Tax Rates | Special Tax Rates | Tax Losses
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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