Cyprus has a large network of double income tax treaties which reduce significantly withholding taxes for payments outside of treaty countries. A summary of the main withholding tax rates can be found below:

	Received in Cyprus
	Dividends		Interest		Royalties
	%		%		%
Armenia (27)	0		0		0
Austria	10		0		0
Belarus	5	(4)	5		5
Belgium	10	(1)	10	(16)	0
Bulgaria	5	(19)	7	(25)	10	(20)
Canada	15		15	(7)	10	(11)
China	10		10		10
Czech Republic (29)	10		10	(8)	5	(14)
Denmark	10	(1)	10	(9)	0
Egypt	15		15		10
France	10	(2)	10	(9)	0	(26)
Germany	10	(1)	10	(8)	0	(26)
Greece	25	(21)	10		0	(12)
Hungary	5	(1)	10	(8)	0
India	10	(2)	10	(8)	15	(15)
Ireland	0		0		0	(12)
Italy	15		10		0	<
Kuwait	10		10	(8)	5	(14)
Kyrgyzstan (27)	0		0		0
Lebanon	5		5	(16)	0
Malta	0	(22)	10	(8)	10
Mauritius	0		0		0
Montenegro (28)	10		10		10
Norway	5	(3)	0		0
Poland	10		10	(8)	5
Romania	10		10	(8)	5	(14)
Russia	5	(6)	0		0
San Marino	0		0		0
Serbia (28)	10		10		10
Seychelles	0		0		5
Singapore	0		10	(23)	10
Slovakia (29)	10		10	(8)	5	(14)
Slovenia (28)	10		10		10
South Africa	0		0		0
Sweden	5	(1)	10	(8)	0
Syria >	0	(1)	10	(8)	15	(13)
Tajikistan (27)	0		0		0
Thailand	10		10	(17)	5	(18)
Ukraine (27)	0		0		0
United Kingdom	0	(24)	10		0	(26)
USA	15	(5)	10	(10)	0
Uzbekistan (27)	0		0		0

	Paid from Cyprus *
	Dividends		Interest		Royalties
	%		%		%
Non-Treaty Countries	0		0		0	**
Armenia (27)	0		0		0
Austria	10		0		0
Belarus	5	(4)	5		5
Belgium	10	(1)	10	(16)	0
Bulgaria	5	(19)	7	(25)	10	(20)
Canada	15		15	(7)	10	(11)
China	10		10		10
Czech Republic (29)	10		10	(8)	5	(14)
Denmark	10	(1)	10	(9)	0
Egypt	15		15		10
France	10	(2)	10	(9)	0	(26)
Germany	10	(1)	10	(8)	0	(26)
Greece	25		10		0	(12)
Hungary	5		10	(8)	0
India	10	(2)	10	(8)	15	(15)
Ireland	0		0		0	(12)
Italy	15		10		0
Kuwait	10		10	(8)	5	(14)
Kyrgyzstan (27)	0		0		0
Lebanon	5		5	(16)	0
Malta	0		10	(8)	10
Mauritius	0		0		0
Montenegro (28)	10		10		10
Norway	5		0		0
Poland	10		10	(8)	5
Romania	10		10	(8)	5	(14)
Russia	5	(6)	0		0
San Marino	0		0		0
Serbia (28)	10		10		10
Seychelles	0		0		5
Singapore	0		10	(23)	10
Slovakia (29)	10		10	(8)	5	(14)
Slovenia (28)	10		10		10
South Africa	0		0		0
Sweden	5	(1)	10	(8)	0
Syria	0	(1)	10	(8)	15	(13)
Tajikistan (27)	0		0		0
Thailand	10		10	(17)	5	(18)
Ukraine (27)	0		0		0
United Kingdom	0		10		0	(26)
USA	15		10	(10)	0
Uzbekistan (27)	0		0		0