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A & C CHRISTOFI LTD > Defence Contribution

Defence Contribution

The special contribution for defence applies only to income earned by Cyprus tax residents. Non-tax residents are exempt from special contribution for defence. For further details, please do not hesitate to contact us.

The special contribution for defence rates are as follows:

Defence Contribution

Type of Income Individuals Legal Entities
% %
Dividend income from Cyprus resident companies 17 Nil
Dividend income from non-Cyprus resident companies 17 Nil (under conditions)
Interest income derived in the normal course of business of the company Nil Nil
Other interest income 30 30
Rental income (reduced by 25%) 3 3
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