Tax Information & Numbers 2019 - Cyprus

Special contribution for defense Special contribution for defense is levied on dividend income, 'passive' interest income and income from rents taxed by residents of Cyprus and by individuals resident in Cyprus and Cyprus. It is charged at the rates listed in the table below:

Tax indicators

People (1)%

Legal entities (1)%

Dividend income from Cyprus tax companies 17 (5) Zero (2)

Dividend income from companies not established in Cyprus 17 (5) Zero (3)

Interest income arising from ordinary activities or closely related

in the normal business activities of Zero (4)

Other interest income ('passive') 30 (5)

Gross rental income (reduced by 25%)