Subject to any provision in a double tax treaty and to certain types of incomes exempted under domestic law, income accruing in, derived from or remitted to and received in Cyprus is subject to tax irrespective of whether it belongs to a resident or a non-resident. However, certain types of income are deemed to accrue or arise in Cyprus, irrespective of the source or whether it has been remitted to Cyprus or not. These are:
This information was correct as of 24 December 1996.
The contents of this article are intended to provide a general guide to the subject matter. Specialist advice should be obtained before any action is taken.
- the income from any trade or business controlled and managed from Cyprus
- the income of any profession or vocation exercised in Cyprus
- the salaries paid by a person resident in Cyprus or by the Government of Cyprus, irrespective of the place where the services are rendered.
This information was correct as of 24 December 1996.
The contents of this article are intended to provide a general guide to the subject matter. Specialist advice should be obtained before any action is taken.
