Cyprus Defence Fund Contribution

The special contribution for defence applies only to income earned by Cyprus Tax residents. Non Tax residents are exempt from special contribution for defence.

Type of Income	Rates (%)
Interest income earned by a company resident in Cyprus from sources within and outside Cyprus.	30
Rental income minus 25% (residents only).	3
Interest received by provident funds.	3
Foreign dividend income (under certain conditions).	17

Additionaly for Individuals Only	Rates (%)
Interest income earned by an individual from sources within and outside Cyprus.	30
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.	17

Cyprus Tax Information

The links below will provide you with more detailed information on the main sections related to the Cyprus taxation.

* Disclaimer: The information contained in this site is for general guidance on matters of interest only. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult an Anso Consulting professional. While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, Anso Consulting is not responsible for any errors or omissions, or for the results obtained from the use of this information.