塞浦路斯税收指南
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塞浦路斯税收指南 2011
Cyprus Tax Guide 2011
A、应付税金
a. taxes payable
联邦税及征收
FEDERAL TAXES AND LEVIES
企业(http://www.koubai.cn/topic/Income_tax)
COMPANY TAX
塞浦路斯居民企业需就其全世界收入缴纳企业所得税。非居民企业只对在塞浦路斯共和国所取得的利润缴纳企业所得税。居民企业是指管理和控制是由塞浦路斯执行的企业。
A Cyprus resident company is subject to corporation tax on its worldwide income. Non-resident companies are subject to corporation tax only on profits derived in the Republic. Resident companies are those companies whose management and control is exercised from Cyprus.
企业所得税税率为10％。税收是根据暂定评估提前按三个分期支付，暂定评估额应该至少占最后税收缴纳额的75%。一个会计年度就是日历年度。
The corporation tax rate is 10%. Taxes are paid by three instalments in advance based on a provisional assessment, which should be at least 75% of the final tax charge. A fiscal year is the calendar year.
资本利得税
CAPITAL GAINS TAX
出售位于塞浦路斯（包括拥有上述不动产公司的股份）不动产的收益需缴纳资本利得税。居民和非居民都要缴纳资本利得税，如果他们在塞浦路斯拥有不动产。应纳税所得的适用税率为20％。对国外不动产不征收任何收税。对出售公司的股份的收益不征收资本利得税（除了上述拥有塞浦路斯不动产的公司）。
Gains in respect of the sale of immovable property situated in Cyprus (including shares of a company whose assets include such immovable property) are subject to Capital Gains Tax. Both residents and non residents are subject to capital gains tax if they own immovable property in Cyprus. The applicable rate on the taxable income is 20%. No tax is levied in respect of immovable property situated abroad. No tax is levied on capital gains in respect of profits on disposal of shares of companies (other the ones which own immovable property).
分支利润税
BRANCH PROFITS TAX
由塞浦路斯管理和控制的外国公司分支机构按塞浦路斯居民企业标准征税。(http://www.koubai.cn/topic/塞浦路斯公司)的外国分公司利润免征塞浦路斯税收，需要满足他们的经营活动和投资无关或者已对其利润征收至少5%的企业所得税（需要满足两个标准中的一个）。
Branches of foreign companies managed and controlled from Cyprus are taxed as if they were Cyprus resident companies. Foreign branch profits of Cyprus companies are relieved from Cyprus tax to the extent that their activities are not investment related or corporate tax of at least 5% has been levied on its profits (one of the two criteria needs to be satisfied).
销售税/(http://www.koubai.cn/question/51419)（VAT）
SALES TAX/VALUE ADDED TAX (VAT)
增值税一般对应税货物和服务的供应按15％的标准税率征收。
VAT is generally imposed on taxable supplies of goods and services at the standard rate of 15%.
某些货物和服务的供应按8％的减免税率征收，其他都是零税率，尤其是船舶管理服务。一些商品和服务的供应免征增值税：具体而言，金融服务、健康和福利、保险和教育。
Certain supplies of goods and services are charged at the reduced rate of 8%; others are zero-rated, notably ship management services. Some supplies of goods and services are exempt from VAT: specifically, financial services, health and welfare, insurance, and education.
每年的增值税起征点是15600欧元。
The annual VAT registration threshold is EUR 15,600.
塞浦路斯自2010年1月1日起采用欧盟指令2008/8/EC的规定。向非欧盟或欧盟增值税注册人出口的商品和提供的服务税率为 0％。
Cyprus has adopted the provisions of the EU Directive 2008/8/EC effective from 1 January 2010. Exports of goods or provision of services to non-EU or to EU VAT registered persons are subject to 0%.
附加福利税（FBT）
FRINGE BENEFITS TAX (FBT)
某些福利，如私家车的使用、租金、学费等被认为是此类福利并据以征税。
Certain benefits such as use of cars for private purposes, rent, school fees etc are considered as benefits in kind and taxed accordingly.
地方税
LOCAL TAXES
地方税包括出售和购买物业的过户费、印花税（仅对位于塞浦路斯的资产或在塞浦路斯的契约）、不动产税。
Local taxes include transfer fees on sale and purchase of property, stamp duty (only in respect of assets situated in Cyprus or agreements executed in Cyprus), and immovable property tax.
其他税
OTHER TAXES
向社会保险基金的缴款是根据居民雇员的工资而定的。由雇主支付的总金额范围在总工资的10.5％到18.5％。雇员再支付6.8％。作为缴款依据的工资上限目前是每月4.216欧元。
Contributions to the social insurance fund are paid on the salaries of resident employees. The total amount paid by an employer can vary from 10.5% to 18.5% of the gross salary. The employee pays a further 6.8%. The maximum salary on which contributions are paid is currently EUR 4,216 per month.
B、应纳税所得的确定
b. determination of taxable income
营业利润
TRADING PROFITS
居民公司对应纳税净利润纳税。这些是由汇总其全球收入再减去允许扣除的支出、费用和资本减免确定的。非居民公司只对他们塞浦路斯来源的收入纳税。
Resident companies pay taxes on their net taxable profits. These are determined by pooling their worldwide income and deducting allowable expenses, charges and capital allowances. Non-resident companies pay taxes on their Cyprus-sourced income only.
资本减免
CAPITAL ALLOWANCES
对许多资产都允许每年资本折旧减免，包括机器与设备、固定装置及配件、商用车、酒店、商业楼宇、工厂厂房、计算机硬件和软件和流动资产。折旧范围每年从3％至33％不等。豪华轿车不允许资本减免。
Annual wear and tear allowances are allowed on various assets including plant and machinery; fixtures and fittings; commercial vehicles; hotels; commercial buildings; industrial buildings; computer hardware and software; and loose tools. Allowances range from 3% to 33% per annum. No capital allowances are given for saloon cars.
折旧
DEPRECIATION
由于已经允许资本减免，所以公司财务报表中的折旧不允许用于纳税目的。作为会计目的，使用的折旧率是在资产使用期内抵消其账面价值的利率。
Depreciation included in the financial statements of entities is disallowed for tax purposes, as capital allowances are given instead. For accounting purposes, depreciation rates applied are those which write-off the assets over their useful life.
存货/库存
STOCK/INVENTORY
期初和期末存货一般是在先进先出发法下，按成本和可变现净值孰低计量。
Opening and closing stocks are normally stated at the lower of cost and net realizable value on a FIFO basis.
资本利得和损失
CAPITAL GAINS AND LOSSES
资本利得是单独计算的，并不构成用于企业所得税目的年度应纳税所得额。指数化减免可用于应纳税利得和损失的确定。资本损失可以用来抵消同年度的资本利得。
Capital gains are computed separately and do not form part of the annual taxable income for corporation tax purposes. Indexation allowance is available for the determination of the taxable gains and losses. Capital losses can be offset against capital gains for the same fiscal year.
股息
DIVIDENDS
应收股利免征企业所得税，遵循下文所述的受控外国公司（CFC）规则。
Dividends receivable are exempt from corporation tax, subject to the CFC rules described below.
利息扣除
INTEREST DEDUCTION
如果借款是完全并且专为取得收入的，则利息支出可抵扣。向关联方支付的利息是可扣税的开支。如果一个企业拥有非商业资产，则有利息扣除的限制。没有资本弱化规则。
Interest expense is deductible if the borrowing is wholly and exclusively for the purposes of producing income. Interest paid to a connected party is a deductible expense. Interest deductibility restrictions exist to the extent that a company has nonbusiness assets. There are no thin capitalisation rules.
损失
LOSSES
贸易亏损可无限期结转。来自海外业务的亏损可以用来抵消该年度的应纳税收入，并且可以被结转。
Trading losses may be carried forward indefinitely. Losses from overseas activities can be set off against chargeable income for the year and can be carried forward.
如果在三年内，公司的实际所有权和贸易性质均有重大变化，并且在所有权变更前贸易活动是不重要的或可以忽略不计的，那么在所有权变动前的贸易损失是不可扣除的。
If, within any period of three years, there is both a change in the beneficial ownership of a company and a major change in the nature of trade and, at any time before the change of ownership the activities in the trade become small or negligible, then no trading losses incurred prior to the change in ownership are allowed.
国外来源收入
FOREIGN SOURCE INCOME
塞浦路斯有受控外国公司（CFC）的立法。从国外常驻机构获得的利润或从海外公司取得的股息都要征税，如果其业务的性质是50％以上都是投资收入并且他们的居住国每年征收少于5%的企业税。如果要征税的话，上述两个标准都要满足。
Cyprus has controlled foreign company legislation (CFC) legislation. Profits from a permanent establishment abroad or dividends from an overseas company are taxed if the nature of their activities amounts to more than 50% investment income and their country of residence imposes corporation tax which is less than 5% p.a. Both criteria must apply in order for the tax to be charged.
激励措施
INCENTIVES
一些主要激励措施如下：
Some of the main incentives are as follows:
c. foreign tax relief
（一）较低的企业税税率：10%
a) low corporation tax of rates at 10%
（二）非居民实体只对塞浦路斯来源的收入征税
(b) non-resident entities are only taxed on their Cyprus-sourced income
（三）对非居民的支付没有预提税
(c) no withholding tax on payments to non-residents
（四）来自国外的利润和股息是免税的，也不受上述CFC规则的约束
(d) profits and dividends from abroad are tax-free free subject to CFC rules stated above
（五）与欧盟合并法案相一致的重组立法扩展到非欧盟国家的公司。
(e) restructuring legislation in line with the EU Merger Directive extending to companies in non-EU countries.
（六）低增值税税率
(f) low VAT rate
（七）塞浦路斯控股公司对其利润可以实质上不纳税。
(g) a Cyprus holding company can pay virtually no tax on its profits.
C、外国税收减免
c. foreign tax relief
塞浦路斯居民公司就其收入缴纳的国外税收可以抵免企业税，服从双重税收协定条件规定。在没有税收协定的情况下，在非协定国支付的税收一般允许作为可扣除支出。只有在特定国家的塞浦路斯公司被授予相似的特权时，支付的税款才可以抵免。外国税收减免不能超过针对这些收入的塞浦路斯的公司税。
Foreign tax paid on income of a Cyprus resident company is credited against the corporation tax, subject to Double Tax treaty conditions. In the absence of a tax treaty, the tax paid in a non-treaty country is normally allowed as a deductible expense. Tax paid is credited only if a similar concession is given to Cyprus companies in that particular country. The foreign tax relief cannot exceed the Cyprus corporation tax on these profits.
D、企业集团
d. corporate groups
集团亏损抵免对塞浦路斯居民企业集团关于当年度的损失是允许的。如果一个公司持有另一家的公司75%的有表决权股本或可分配利润，或者这两个公司都是另一个公司持有75%股份的下属公司，则这两个公司被视为一个集团。该集团必须在整个会计年度中存在。
Group loss relief is available to a group of Cyprus resident companies in relation to current year losses. Two companies will be considered as part of a group if one company holds 75% of the voting share capital or distributable profits of the other, or both companies are 75% subsidiaries of a third company. The group must be in existence within the whole fiscal year.
E、关联方交易
e. related party transactions
只要关联方交易是在“公平交易原则”的基础上进行，则该交易不需要为纳税目的再调整。
Transactions between related parties do not need to be adjusted for tax purposes as long as they are on ‘an arm’s length’ basis.
F、预提税
f. withholding tax
居民公司必须对某些特许权使用费根据税收协定中提供的税率预提税费。塞浦路斯已与40多个国家签订了避免双重征税协定。非居民企业没有义务对他们的支付预提税费。
Resident companies must withhold taxes on certain royalty payments depending on the rates provided in any tax treaty. Cyprus has entered into double tax treaties with over 40 countries. Non-resident companies have no obligation to withhold taxes on any payments they make.
居民公司需按支付给居民个人股利的15%向塞浦路斯共和国国防基金缴纳预提税。向非居民股东支付的股息不须缴纳预提税。
Resident companies withhold contributions to the defence fund of the Republic on dividends paid to resident individuals at the rate of 15%. Dividends paid to nonresident shareholders are not subject to withholding tax.
利息收入须向国防基金缴纳10%的预提税。如果利息收入来自国外，则该收入按上述以10%的税率征收。
Interest income is subject to a withholding contribution to the defence fund of 10%. If interest is received from abroad, such income is assessed as above at 10%.
当利息被认为是近乎公司普通业务的利润时，那么这种类型的收入被视为营业利润非利息。因此，它不用缴纳国防基金税。例如金融和保险公司等。
Where interest is considered as profit close to the ordinary activities of the company, then such type of income is considered as trading profit and not interest. Hence it is not subject to defence contribution. Examples include financing and insurance companies etc.
视同分配
DEEMED DISTRIBUTION
位于塞浦路斯的公司出于纳税目的，应被视为以股利的方式，在利润赚取会计年度的随后一年末，向居民股东分配了该会计年度70%的会计利润（不包括未实现利得/损失、对这些利润已付税收的扣除和任何法定公积金的转移支付）。公司将有义务向国税局支付相当于视为股利分配金额的15%的税款。这类股息应减去实际分配股息的金额。这并不适用于非居民股东。
A company resident in Cyprus for tax purposes shall be deemed to have distributed 70% of its accounting profits (excluding unrealised gains/losses and after deduction of tax paid on these profits and any transfers to legal reserves) in any fiscal year by way of a dividend to its resident shareholders at the end of the second year following the end of the said financial year in which the profits were made. The company shall be obliged to effect payment to the Inland Revenue equal to 15% of the amount of the deemed dividend distribution. Such dividend shall be reduced by the amount of dividends actually distributed. This is not applicable to non-resident shareholders.
G、外汇管制
G. exchange controls
在塞浦路斯没有外汇管制。
There are no exchange controls in Cyprus.
H、个人税
H. personal tax
一个人在一个纳税年度居住时间总计达到或超过183天，将被视为纳税居民。所有塞浦路斯共和国的居民个人都要就其全球收入纳税。非居民个人仅对来自塞浦路斯的收入纳税。
A person who is resident for 183 days or more in aggregate during the tax year is deemed to be tax resident. All individuals who are residents of the Republic are taxed on their worldwide income. Non-resident individuals are taxed on income emanating from Cyprus only.
所得税是由应税收入减去允许扣除得到的。应税收入包括来自就业、租金、利息和来自商业贸易或者专业技术的利润收入。可扣除的开支包括按揭利息、某些捐赠、社会保险和养老金缴款。
Income tax is payable on assessable income less allowable deductions. Assessable income includes income from employment, rent, interest and profits from trade and business or professions. Allowable expenses include mortgage interest, certain subscriptions, social insurance contributions and pension contributions.
目前的税率如下：
The current tax rates are as follows:
应纳税所得额（欧元） 一般税率（％）
Taxable income (EUR) Normal tax rate (%)
0至19.500 0
19.501到28.000 20
28.001到36.300 25
超过36.300 30
居民由于在塞浦路斯境外提供的服务而从国外收到的养老金仍然按5％的税率纳税，可先扣除最初的3.417欧元，如果个人选择这样做。
Pensions receivable from abroad by a resident in respect of services rendered outside Cyprus are still taxed at 5%, after deduction of the first EUR 3,417 if the individual elects to do so.
如果是个人在塞浦路斯务工，而此人在受雇前不是塞浦路斯居民，那么在三年内，其所得报酬的20%是减免的，上限是8.543欧元。
In the case of an individual taking up employment in the Republic, who was nonresident prior to his employment, an allowance of 20% of his remuneration to a maximum of EUR 8,543 is given for a period of three years.
在国外向非居民雇主或居民雇主的海外机构提供的总共超过90天的有偿服务是免征所得税的。
Salaried services rendered abroad for a total period of more than 90 days to a non-resident employer or at a PE abroad of a resident employer are exempt from income tax.
I、协定和非协定的预提税率
i. treaty and non-treaty withholding tax rates
股息（％） 特许权使用费（％） 利息（％）
Dividends(%) Royalties(%) Interest(%)
非协定的国家： 0（1） 10（2） 0
协定的国家：
亚美尼亚 0 0 0
奥地利 0（1）/ 10 0 0
白俄罗斯 0（1）/ 10（20） 5 5
比利时 0（1）/ 10（8） 0 10（10）
保加利亚 0（1）/ 5（12） 10 7（6）
加拿大 0（1）/ 15 10（5） 10/（3）/15（4）
中国 0（1）/10 10 10
捷克共和国 0（1）/ 5（21） 10/0（5） 0
丹麦（未来） 0/ 15（9） 0 0
丹麦（现在） 10/ 15（8） 0 10
埃及 0（1）/15 10 10（3）/ 15
法国 0（1）/ 10（9） 0（2） 10（6）
德国 0（1）/ 10（8） 0（2） 10（6）
希腊 0（1）/ 25 0（2） 10
匈牙利 0（1）/ 5（8） 0 10（6）
印度 0（1）/10（9） 10（19）/15 10（6）
爱尔兰 0 0（2） 0
意大利 0（1）/15 0 10
科威特（未来） 0 5 0
科威特（现在） 10 5 10
吉尔吉斯斯坦 0 0 0
黎巴嫩 0（1）/5 0 5
马耳他 15/0（1） 10 10（6）
毛里求斯 0 0 0
摩尔多瓦 0（1）/ 5（12） 5 5
黑山共和国 0（1）/10 10 10
挪威 0（1）/ 5（13） 0 0
波兰 0（1）/ 10 5 10（6）
卡塔尔 0 0 0
罗马尼亚 0（1）/ 10 5（7） 10（6）
俄罗斯 0（1）/ 5（14） 0 0
圣马力诺 0 0 0
塞尔维亚 0（1）/10 10 10
塞舌尔 0 0 5
新加坡 0 10 10（17）
斯洛伐克 0（1）/ 10 10 5
斯洛文尼亚（未来） 5 5 5
斯洛文尼亚（现在） 10 10 10
南非 0 0 0
瑞典 0（1）/5（8） 0 10（6）
叙利亚 0（1）/0（8） 10（11） 10（6）
塔吉克斯坦 0 0 0
泰国 0（1）/ 10 15（15） 10（19）/ 15（16）
乌克兰 0 0 0
英国 0 0（2） 10
美国 0（1）/15（18） 0 10（10）
乌兹别克斯坦 0 0 0
1、根据塞浦路斯立法，向非居民股东支付的股利没有预提税。
1、Under Cyprus legislation there is no withholding tax on dividends paid to a nonresident shareholder.
2、影片版税是5%。
2、5% on motion picture films royalties.
3、根据塞浦路斯立法，利息征收10％的预提税。
3、Under Cyprus legislation there is a 10% withholding tax on interest.
4、如果支付给政府或是为出口担保，则税率为零。
4、Nil if paid to a government or for export guarantee.
5、文学、戏剧、音乐或艺术作品为零税率。
5、Nil on literary, dramatic, musical or artistic work.
6、支付给其他国家政府的支出为零税率。
6、Nil is paid to the government of the other state.
7、文学、艺术或科学作品，电影和电视版税为零税率。
7、Nil on literary, artistic or scientific work, film and TV royalties.
8、如果掌控少于25%的资本，税率为 15％。
8、15% if controlling less than 25% of the capital.
9、如果掌控少于10%的资本，税率为 15％。
9、15% if controlling less than 10% of the capital.
10、向政府、银行或金融机构支付，则税率为零。
10、Nil if paid to a government, bank or financial institution.
11、对专利、商标、设计或模型、图纸、秘密配方或工艺、版权、科研工作、工业、商业设备或信息税率是15%。
11、15% for patent, trademark, design or model, plan, secret formula or process, copyright, scientific work, industrial, commercial equipment or information.
12、如果低于25％的投票权，则税率为10%。
12、10% if controlling less than 25% of the voting power.
13、如果是由一个掌控50%或更多比例投票权的公司的应收账款，则税率为零。
13、Nil if received by a company controlling 50% or more of the voting power.
14、如果受益所有人投资少于100.000欧元，则税率为10%。
14、10% if the beneficial owner invested less than EUR100.000
15、对文学、戏剧、音乐、艺术或科学作品是5%，对工业、商业或科学用途设备是10%。
15、5% for literary, dramatic, musical artistic or scientific work; 10% for industrial, commercial or scientific equipment use.
16、从金融机构获得的利息，与工业、商业或科学设备赊销相关的或是一个企业向另一个企业的商品销售有关的利息支付，税率是10%。
16、10% for interest received from financial institution, for interest paid in connection with the sale on credit of any industrial, commercial or scientific equipment or sale of any merchandise from one enterprise to another enterprise.
17、如果支付给银行或金融机构，税率是7%。
17、7% if paid to a bank or a financial institution.
18、如果收款人是一个持有10％以上的有表决权股票的公司，并且派息公司不超过25％的总收入是由来自非附属公司（>50%）的应收利息和股息构成，则税率为5%。
18、5% if the recipient is a corporation holding more than 10% of the voting stock and not more than 25% of the gross income of the dividend-paying corporation consists of interest and dividends receivable from non-subsidiary (>50%) parties.
19、根据塞浦路斯立法，特许权使用费需缴纳10％的预提税。
19、Under Cyprus legislation there is a 10% withholding tax on royalties.
20、如果低于25％的资本控制则是15%，如果投资超过200,000欧元，代扣税率是5％，不考虑投票权。
20、15% if controlling less than 25% of the capital. If investment is more than EUR 200,000, withholding tax is at 5%, irrespective of the voting power.
21、如果低于10％的资本控制则是5%。
21、5% if controlling less than 10% of the capital.
Cyprus Tax Guide 2011
A、应付税金
a. taxes payable
联邦税及征收
FEDERAL TAXES AND LEVIES
企业(http://www.koubai.cn/topic/Income_tax)
COMPANY TAX
塞浦路斯居民企业需就其全世界收入缴纳企业所得税。非居民企业只对在塞浦路斯共和国所取得的利润缴纳企业所得税。居民企业是指管理和控制是由塞浦路斯执行的企业。
A Cyprus resident company is subject to corporation tax on its worldwide income. Non-resident companies are subject to corporation tax only on profits derived in the Republic. Resident companies are those companies whose management and control is exercised from Cyprus.
企业所得税税率为10％。税收是根据暂定评估提前按三个分期支付，暂定评估额应该至少占最后税收缴纳额的75%。一个会计年度就是日历年度。
The corporation tax rate is 10%. Taxes are paid by three instalments in advance based on a provisional assessment, which should be at least 75% of the final tax charge. A fiscal year is the calendar year.
资本利得税
CAPITAL GAINS TAX
出售位于塞浦路斯（包括拥有上述不动产公司的股份）不动产的收益需缴纳资本利得税。居民和非居民都要缴纳资本利得税，如果他们在塞浦路斯拥有不动产。应纳税所得的适用税率为20％。对国外不动产不征收任何收税。对出售公司的股份的收益不征收资本利得税（除了上述拥有塞浦路斯不动产的公司）。
Gains in respect of the sale of immovable property situated in Cyprus (including shares of a company whose assets include such immovable property) are subject to Capital Gains Tax. Both residents and non residents are subject to capital gains tax if they own immovable property in Cyprus. The applicable rate on the taxable income is 20%. No tax is levied in respect of immovable property situated abroad. No tax is levied on capital gains in respect of profits on disposal of shares of companies (other the ones which own immovable property).
分支利润税
BRANCH PROFITS TAX
由塞浦路斯管理和控制的外国公司分支机构按塞浦路斯居民企业标准征税。(http://www.koubai.cn/topic/塞浦路斯公司)的外国分公司利润免征塞浦路斯税收，需要满足他们的经营活动和投资无关或者已对其利润征收至少5%的企业所得税（需要满足两个标准中的一个）。
Branches of foreign companies managed and controlled from Cyprus are taxed as if they were Cyprus resident companies. Foreign branch profits of Cyprus companies are relieved from Cyprus tax to the extent that their activities are not investment related or corporate tax of at least 5% has been levied on its profits (one of the two criteria needs to be satisfied).
销售税/(http://www.koubai.cn/question/51419)（VAT）
SALES TAX/VALUE ADDED TAX (VAT)
增值税一般对应税货物和服务的供应按15％的标准税率征收。
VAT is generally imposed on taxable supplies of goods and services at the standard rate of 15%.
某些货物和服务的供应按8％的减免税率征收，其他都是零税率，尤其是船舶管理服务。一些商品和服务的供应免征增值税：具体而言，金融服务、健康和福利、保险和教育。
Certain supplies of goods and services are charged at the reduced rate of 8%; others are zero-rated, notably ship management services. Some supplies of goods and services are exempt from VAT: specifically, financial services, health and welfare, insurance, and education.
每年的增值税起征点是15600欧元。
The annual VAT registration threshold is EUR 15,600.
塞浦路斯自2010年1月1日起采用欧盟指令2008/8/EC的规定。向非欧盟或欧盟增值税注册人出口的商品和提供的服务税率为 0％。
Cyprus has adopted the provisions of the EU Directive 2008/8/EC effective from 1 January 2010. Exports of goods or provision of services to non-EU or to EU VAT registered persons are subject to 0%.
附加福利税（FBT）
FRINGE BENEFITS TAX (FBT)
某些福利，如私家车的使用、租金、学费等被认为是此类福利并据以征税。
Certain benefits such as use of cars for private purposes, rent, school fees etc are considered as benefits in kind and taxed accordingly.
地方税
LOCAL TAXES
地方税包括出售和购买物业的过户费、印花税（仅对位于塞浦路斯的资产或在塞浦路斯的契约）、不动产税。
Local taxes include transfer fees on sale and purchase of property, stamp duty (only in respect of assets situated in Cyprus or agreements executed in Cyprus), and immovable property tax.
其他税
OTHER TAXES
向社会保险基金的缴款是根据居民雇员的工资而定的。由雇主支付的总金额范围在总工资的10.5％到18.5％。雇员再支付6.8％。作为缴款依据的工资上限目前是每月4.216欧元。
Contributions to the social insurance fund are paid on the salaries of resident employees. The total amount paid by an employer can vary from 10.5% to 18.5% of the gross salary. The employee pays a further 6.8%. The maximum salary on which contributions are paid is currently EUR 4,216 per month.
B、应纳税所得的确定
b. determination of taxable income
营业利润
TRADING PROFITS
居民公司对应纳税净利润纳税。这些是由汇总其全球收入再减去允许扣除的支出、费用和资本减免确定的。非居民公司只对他们塞浦路斯来源的收入纳税。
Resident companies pay taxes on their net taxable profits. These are determined by pooling their worldwide income and deducting allowable expenses, charges and capital allowances. Non-resident companies pay taxes on their Cyprus-sourced income only.
资本减免
CAPITAL ALLOWANCES
对许多资产都允许每年资本折旧减免，包括机器与设备、固定装置及配件、商用车、酒店、商业楼宇、工厂厂房、计算机硬件和软件和流动资产。折旧范围每年从3％至33％不等。豪华轿车不允许资本减免。
Annual wear and tear allowances are allowed on various assets including plant and machinery; fixtures and fittings; commercial vehicles; hotels; commercial buildings; industrial buildings; computer hardware and software; and loose tools. Allowances range from 3% to 33% per annum. No capital allowances are given for saloon cars.
折旧
DEPRECIATION
由于已经允许资本减免，所以公司财务报表中的折旧不允许用于纳税目的。作为会计目的，使用的折旧率是在资产使用期内抵消其账面价值的利率。
Depreciation included in the financial statements of entities is disallowed for tax purposes, as capital allowances are given instead. For accounting purposes, depreciation rates applied are those which write-off the assets over their useful life.
存货/库存
STOCK/INVENTORY
期初和期末存货一般是在先进先出发法下，按成本和可变现净值孰低计量。
Opening and closing stocks are normally stated at the lower of cost and net realizable value on a FIFO basis.
资本利得和损失
CAPITAL GAINS AND LOSSES
资本利得是单独计算的，并不构成用于企业所得税目的年度应纳税所得额。指数化减免可用于应纳税利得和损失的确定。资本损失可以用来抵消同年度的资本利得。
Capital gains are computed separately and do not form part of the annual taxable income for corporation tax purposes. Indexation allowance is available for the determination of the taxable gains and losses. Capital losses can be offset against capital gains for the same fiscal year.
股息
DIVIDENDS
应收股利免征企业所得税，遵循下文所述的受控外国公司（CFC）规则。
Dividends receivable are exempt from corporation tax, subject to the CFC rules described below.
利息扣除
INTEREST DEDUCTION
如果借款是完全并且专为取得收入的，则利息支出可抵扣。向关联方支付的利息是可扣税的开支。如果一个企业拥有非商业资产，则有利息扣除的限制。没有资本弱化规则。
Interest expense is deductible if the borrowing is wholly and exclusively for the purposes of producing income. Interest paid to a connected party is a deductible expense. Interest deductibility restrictions exist to the extent that a company has nonbusiness assets. There are no thin capitalisation rules.
损失
LOSSES
贸易亏损可无限期结转。来自海外业务的亏损可以用来抵消该年度的应纳税收入，并且可以被结转。
Trading losses may be carried forward indefinitely. Losses from overseas activities can be set off against chargeable income for the year and can be carried forward.
如果在三年内，公司的实际所有权和贸易性质均有重大变化，并且在所有权变更前贸易活动是不重要的或可以忽略不计的，那么在所有权变动前的贸易损失是不可扣除的。
If, within any period of three years, there is both a change in the beneficial ownership of a company and a major change in the nature of trade and, at any time before the change of ownership the activities in the trade become small or negligible, then no trading losses incurred prior to the change in ownership are allowed.
国外来源收入
FOREIGN SOURCE INCOME
塞浦路斯有受控外国公司（CFC）的立法。从国外常驻机构获得的利润或从海外公司取得的股息都要征税，如果其业务的性质是50％以上都是投资收入并且他们的居住国每年征收少于5%的企业税。如果要征税的话，上述两个标准都要满足。
Cyprus has controlled foreign company legislation (CFC) legislation. Profits from a permanent establishment abroad or dividends from an overseas company are taxed if the nature of their activities amounts to more than 50% investment income and their country of residence imposes corporation tax which is less than 5% p.a. Both criteria must apply in order for the tax to be charged.
激励措施
INCENTIVES
一些主要激励措施如下：
Some of the main incentives are as follows:
c. foreign tax relief
（一）较低的企业税税率：10%
a) low corporation tax of rates at 10%
（二）非居民实体只对塞浦路斯来源的收入征税
(b) non-resident entities are only taxed on their Cyprus-sourced income
（三）对非居民的支付没有预提税
(c) no withholding tax on payments to non-residents
（四）来自国外的利润和股息是免税的，也不受上述CFC规则的约束
(d) profits and dividends from abroad are tax-free free subject to CFC rules stated above
（五）与欧盟合并法案相一致的重组立法扩展到非欧盟国家的公司。
(e) restructuring legislation in line with the EU Merger Directive extending to companies in non-EU countries.
（六）低增值税税率
(f) low VAT rate
（七）塞浦路斯控股公司对其利润可以实质上不纳税。
(g) a Cyprus holding company can pay virtually no tax on its profits.
C、外国税收减免
c. foreign tax relief
塞浦路斯居民公司就其收入缴纳的国外税收可以抵免企业税，服从双重税收协定条件规定。在没有税收协定的情况下，在非协定国支付的税收一般允许作为可扣除支出。只有在特定国家的塞浦路斯公司被授予相似的特权时，支付的税款才可以抵免。外国税收减免不能超过针对这些收入的塞浦路斯的公司税。
Foreign tax paid on income of a Cyprus resident company is credited against the corporation tax, subject to Double Tax treaty conditions. In the absence of a tax treaty, the tax paid in a non-treaty country is normally allowed as a deductible expense. Tax paid is credited only if a similar concession is given to Cyprus companies in that particular country. The foreign tax relief cannot exceed the Cyprus corporation tax on these profits.
D、企业集团
d. corporate groups
集团亏损抵免对塞浦路斯居民企业集团关于当年度的损失是允许的。如果一个公司持有另一家的公司75%的有表决权股本或可分配利润，或者这两个公司都是另一个公司持有75%股份的下属公司，则这两个公司被视为一个集团。该集团必须在整个会计年度中存在。
Group loss relief is available to a group of Cyprus resident companies in relation to current year losses. Two companies will be considered as part of a group if one company holds 75% of the voting share capital or distributable profits of the other, or both companies are 75% subsidiaries of a third company. The group must be in existence within the whole fiscal year.
E、关联方交易
e. related party transactions
只要关联方交易是在“公平交易原则”的基础上进行，则该交易不需要为纳税目的再调整。
Transactions between related parties do not need to be adjusted for tax purposes as long as they are on ‘an arm’s length’ basis.
F、预提税
f. withholding tax
居民公司必须对某些特许权使用费根据税收协定中提供的税率预提税费。塞浦路斯已与40多个国家签订了避免双重征税协定。非居民企业没有义务对他们的支付预提税费。
Resident companies must withhold taxes on certain royalty payments depending on the rates provided in any tax treaty. Cyprus has entered into double tax treaties with over 40 countries. Non-resident companies have no obligation to withhold taxes on any payments they make.
居民公司需按支付给居民个人股利的15%向塞浦路斯共和国国防基金缴纳预提税。向非居民股东支付的股息不须缴纳预提税。
Resident companies withhold contributions to the defence fund of the Republic on dividends paid to resident individuals at the rate of 15%. Dividends paid to nonresident shareholders are not subject to withholding tax.
利息收入须向国防基金缴纳10%的预提税。如果利息收入来自国外，则该收入按上述以10%的税率征收。
Interest income is subject to a withholding contribution to the defence fund of 10%. If interest is received from abroad, such income is assessed as above at 10%.
当利息被认为是近乎公司普通业务的利润时，那么这种类型的收入被视为营业利润非利息。因此，它不用缴纳国防基金税。例如金融和保险公司等。
Where interest is considered as profit close to the ordinary activities of the company, then such type of income is considered as trading profit and not interest. Hence it is not subject to defence contribution. Examples include financing and insurance companies etc.
视同分配
DEEMED DISTRIBUTION
位于塞浦路斯的公司出于纳税目的，应被视为以股利的方式，在利润赚取会计年度的随后一年末，向居民股东分配了该会计年度70%的会计利润（不包括未实现利得/损失、对这些利润已付税收的扣除和任何法定公积金的转移支付）。公司将有义务向国税局支付相当于视为股利分配金额的15%的税款。这类股息应减去实际分配股息的金额。这并不适用于非居民股东。
A company resident in Cyprus for tax purposes shall be deemed to have distributed 70% of its accounting profits (excluding unrealised gains/losses and after deduction of tax paid on these profits and any transfers to legal reserves) in any fiscal year by way of a dividend to its resident shareholders at the end of the second year following the end of the said financial year in which the profits were made. The company shall be obliged to effect payment to the Inland Revenue equal to 15% of the amount of the deemed dividend distribution. Such dividend shall be reduced by the amount of dividends actually distributed. This is not applicable to non-resident shareholders.
G、外汇管制
G. exchange controls
在塞浦路斯没有外汇管制。
There are no exchange controls in Cyprus.
H、个人税
H. personal tax
一个人在一个纳税年度居住时间总计达到或超过183天，将被视为纳税居民。所有塞浦路斯共和国的居民个人都要就其全球收入纳税。非居民个人仅对来自塞浦路斯的收入纳税。
A person who is resident for 183 days or more in aggregate during the tax year is deemed to be tax resident. All individuals who are residents of the Republic are taxed on their worldwide income. Non-resident individuals are taxed on income emanating from Cyprus only.
所得税是由应税收入减去允许扣除得到的。应税收入包括来自就业、租金、利息和来自商业贸易或者专业技术的利润收入。可扣除的开支包括按揭利息、某些捐赠、社会保险和养老金缴款。
Income tax is payable on assessable income less allowable deductions. Assessable income includes income from employment, rent, interest and profits from trade and business or professions. Allowable expenses include mortgage interest, certain subscriptions, social insurance contributions and pension contributions.
目前的税率如下：
The current tax rates are as follows:
应纳税所得额（欧元） 一般税率（％）
Taxable income (EUR) Normal tax rate (%)
0至19.500 0
19.501到28.000 20
28.001到36.300 25
超过36.300 30
居民由于在塞浦路斯境外提供的服务而从国外收到的养老金仍然按5％的税率纳税，可先扣除最初的3.417欧元，如果个人选择这样做。
Pensions receivable from abroad by a resident in respect of services rendered outside Cyprus are still taxed at 5%, after deduction of the first EUR 3,417 if the individual elects to do so.
如果是个人在塞浦路斯务工，而此人在受雇前不是塞浦路斯居民，那么在三年内，其所得报酬的20%是减免的，上限是8.543欧元。
In the case of an individual taking up employment in the Republic, who was nonresident prior to his employment, an allowance of 20% of his remuneration to a maximum of EUR 8,543 is given for a period of three years.
在国外向非居民雇主或居民雇主的海外机构提供的总共超过90天的有偿服务是免征所得税的。
Salaried services rendered abroad for a total period of more than 90 days to a non-resident employer or at a PE abroad of a resident employer are exempt from income tax.
I、协定和非协定的预提税率
i. treaty and non-treaty withholding tax rates
股息（％） 特许权使用费（％） 利息（％）
Dividends(%) Royalties(%) Interest(%)
非协定的国家： 0（1） 10（2） 0
协定的国家：
亚美尼亚 0 0 0
奥地利 0（1）/ 10 0 0
白俄罗斯 0（1）/ 10（20） 5 5
比利时 0（1）/ 10（8） 0 10（10）
保加利亚 0（1）/ 5（12） 10 7（6）
加拿大 0（1）/ 15 10（5） 10/（3）/15（4）
中国 0（1）/10 10 10
捷克共和国 0（1）/ 5（21） 10/0（5） 0
丹麦（未来） 0/ 15（9） 0 0
丹麦（现在） 10/ 15（8） 0 10
埃及 0（1）/15 10 10（3）/ 15
法国 0（1）/ 10（9） 0（2） 10（6）
德国 0（1）/ 10（8） 0（2） 10（6）
希腊 0（1）/ 25 0（2） 10
匈牙利 0（1）/ 5（8） 0 10（6）
印度 0（1）/10（9） 10（19）/15 10（6）
爱尔兰 0 0（2） 0
意大利 0（1）/15 0 10
科威特（未来） 0 5 0
科威特（现在） 10 5 10
吉尔吉斯斯坦 0 0 0
黎巴嫩 0（1）/5 0 5
马耳他 15/0（1） 10 10（6）
毛里求斯 0 0 0
摩尔多瓦 0（1）/ 5（12） 5 5
黑山共和国 0（1）/10 10 10
挪威 0（1）/ 5（13） 0 0
波兰 0（1）/ 10 5 10（6）
卡塔尔 0 0 0
罗马尼亚 0（1）/ 10 5（7） 10（6）
俄罗斯 0（1）/ 5（14） 0 0
圣马力诺 0 0 0
塞尔维亚 0（1）/10 10 10
塞舌尔 0 0 5
新加坡 0 10 10（17）
斯洛伐克 0（1）/ 10 10 5
斯洛文尼亚（未来） 5 5 5
斯洛文尼亚（现在） 10 10 10
南非 0 0 0
瑞典 0（1）/5（8） 0 10（6）
叙利亚 0（1）/0（8） 10（11） 10（6）
塔吉克斯坦 0 0 0
泰国 0（1）/ 10 15（15） 10（19）/ 15（16）
乌克兰 0 0 0
英国 0 0（2） 10
美国 0（1）/15（18） 0 10（10）
乌兹别克斯坦 0 0 0
1、根据塞浦路斯立法，向非居民股东支付的股利没有预提税。
1、Under Cyprus legislation there is no withholding tax on dividends paid to a nonresident shareholder.
2、影片版税是5%。
2、5% on motion picture films royalties.
3、根据塞浦路斯立法，利息征收10％的预提税。
3、Under Cyprus legislation there is a 10% withholding tax on interest.
4、如果支付给政府或是为出口担保，则税率为零。
4、Nil if paid to a government or for export guarantee.
5、文学、戏剧、音乐或艺术作品为零税率。
5、Nil on literary, dramatic, musical or artistic work.
6、支付给其他国家政府的支出为零税率。
6、Nil is paid to the government of the other state.
7、文学、艺术或科学作品，电影和电视版税为零税率。
7、Nil on literary, artistic or scientific work, film and TV royalties.
8、如果掌控少于25%的资本，税率为 15％。
8、15% if controlling less than 25% of the capital.
9、如果掌控少于10%的资本，税率为 15％。
9、15% if controlling less than 10% of the capital.
10、向政府、银行或金融机构支付，则税率为零。
10、Nil if paid to a government, bank or financial institution.
11、对专利、商标、设计或模型、图纸、秘密配方或工艺、版权、科研工作、工业、商业设备或信息税率是15%。
11、15% for patent, trademark, design or model, plan, secret formula or process, copyright, scientific work, industrial, commercial equipment or information.
12、如果低于25％的投票权，则税率为10%。
12、10% if controlling less than 25% of the voting power.
13、如果是由一个掌控50%或更多比例投票权的公司的应收账款，则税率为零。
13、Nil if received by a company controlling 50% or more of the voting power.
14、如果受益所有人投资少于100.000欧元，则税率为10%。
14、10% if the beneficial owner invested less than EUR100.000
15、对文学、戏剧、音乐、艺术或科学作品是5%，对工业、商业或科学用途设备是10%。
15、5% for literary, dramatic, musical artistic or scientific work; 10% for industrial, commercial or scientific equipment use.
16、从金融机构获得的利息，与工业、商业或科学设备赊销相关的或是一个企业向另一个企业的商品销售有关的利息支付，税率是10%。
16、10% for interest received from financial institution, for interest paid in connection with the sale on credit of any industrial, commercial or scientific equipment or sale of any merchandise from one enterprise to another enterprise.
17、如果支付给银行或金融机构，税率是7%。
17、7% if paid to a bank or a financial institution.
18、如果收款人是一个持有10％以上的有表决权股票的公司，并且派息公司不超过25％的总收入是由来自非附属公司（>50%）的应收利息和股息构成，则税率为5%。
18、5% if the recipient is a corporation holding more than 10% of the voting stock and not more than 25% of the gross income of the dividend-paying corporation consists of interest and dividends receivable from non-subsidiary (>50%) parties.
19、根据塞浦路斯立法，特许权使用费需缴纳10％的预提税。
19、Under Cyprus legislation there is a 10% withholding tax on royalties.
20、如果低于25％的资本控制则是15%，如果投资超过200,000欧元，代扣税率是5％，不考虑投票权。
20、15% if controlling less than 25% of the capital. If investment is more than EUR 200,000, withholding tax is at 5%, irrespective of the voting power.
21、如果低于10％的资本控制则是5%。
21、5% if controlling less than 10% of the capital.
