Tax Info
Enter Dynamic PageGeneral CIT Rate
12.5
CIT Return Due Date
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Resident Withholding Tax (Dividend/Interest/Royalty)
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
0/0/10
General VAT Rate
19
General Capital Gain Tax Rate
20
Composite Effective Average Tax Rate
11.4%
Composite Effective Marginal Tax Rate
5.92%
Administrative Regions
01 - Nicosia District
02 - Limassol District
03 - Larnaca District
04 - Famagusta District
05 - Paphos District
06 - Kyrenia District
