Cyprus Equities
Withholding tax services
| Equities | Holding restriction? | Withholding tax rate | Relief at source | Quick refund | Standard refund |
Yes | 0% | ||||
Non-residents | n/a | n/a | n/a | ||
Special defence contribution tax
| Equities | Holding restriction? | Withholding tax rate | Relief at source | Quick refund | Standard refund |
Yes | 0-17% a | ||||
Non-residents | n/a | n/a | n/a | ||
a. Although market practice is that most issuers apply 0% special defence contribution (SDC) tax, certain issuers may decide to apply the SDC at a higher rate. Clearstream Banking will inform clients accordingly should this be the case.