Cyprus introduces defensive tax measures targeting low-tax and 'blacklisted' jurisdictions
|Tax Alerts, Information Reporting, Legis ...|Cyprus
Effective 1 January 2026, dividend payments to associated companies in low-tax jurisdictions (LTJ) will incur a 17% withholding tax (WHT).
Interest and royalty payments to associated companies in LTJ will not be deductible for corporate tax purposes starting from the same effective date.
The legislation also amends existing provisions for withholding tax on payments to companies in EU "blacklisted" jurisdictions (BLJ), effective upon publication in the Official Gazette.
Taxpayers should assess the …
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