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| Cyprus Defence Contribution - Cyprus Defence Tax |
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The special contribution for defence applies only to income earned by Cyprus Tax residents. Non Tax residents are exempt from special contribution for defence.
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Type of Income |
Rates (%) |
Interest income earned by a company resident in Cyprus from sources within and outside Cyprus. |
15 |
Rental income minus 25% (residents only). |
3 |
Interest received by provident funds. |
3 |
| Foreign dividend income (under certain conditions). |
20 |
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Additionaly for Individuals Only |
Rates (%) |
Interest income earned by an individual from sources within and outside Cyprus. |
15 |
Interest income from Government development bonds and Government saving bonds. |
3 |
Interest when income does not exceed €12.000 |
3 |
Dividends received by individuals resident in Cyprus. |
20 |
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