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Home arrow Legal and Finance arrow Corporation Tax
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Corporation Tax PDF Print E-mail

Basis of taxation


All Cyprus tax residents are taxed on all their income accrued or derived from all sources in Cyprus and abroad. A non-Cyprus tax resident is taxed on income accrued or derived from a business activity which is carried out through a permanent establishment in Cyprus.

 

A company is resident of Cyprus if it is managed and controlled in Cyprus.

 

Corporation tax rates

Tax rates

      %

Semi-government organisations                                                                                                                   25

Other companies                                                                                                                                         10

 

For years 2003 and 2004 any profits in excess of C£1.000.000 are subject to an additional tax of 5%.

 

Exemptions

Type of income                                                                                                                                   Exemption limit

Profit from the sale of securities                                                                                                     The whole amount

Dividends                                                                                                                                        The whole amount

Interest not arising from the ordinary activities or

closely related to the ordinary activities of the company                                                                            50%

Profits of a permanent establishment abroad, under                                                                      The whole amount

certain conditions

                                                                      PriceWaterhouseCoopers

 
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