Anso Consulting Ltd

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.