Cyprus

Individual - Foreign tax relief and tax treaties

Last reviewed - 30 June 2020

Foreign tax relief

Either through a DTT or through unilateral relief provided for in the Cyprus tax law, residents with foreign income who have been subject to foreign tax are entitled to a credit equal to the lower of the foreign tax and the Cyprus tax levied on that income.

Tax treaties

See the Withholding taxes section in the Corporate summary for a list of countries with which Cyprus has a tax treaty.