Product Name |
Cyprus TaxationMontenegro TaxationMalta Taxation |
Product Image |
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Price | |
Our Rating | |
Brand | Cyprus Montenegro Malta |
Category | Tax Jurisdiction Tax Jurisdiction Tax Jurisdiction |
Currency | EUR EUR EUR |
Accounting Principles | IAS IFRS, GAAP, UCA, Parent company IFRS, IAS |
Individual Worldwide Tax Basis | Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. |
Fast Track Citizenship |
Starting Taxable Income | 19,501 1 9,101 |
Starting Income Tax Rate | 20% 9% 15% |
Highest Income Tax Rate | 35% 9% 35% |
No Individual Capital Gain Tax |
No Net Worth Tax | |
No Gift Tax | |
No Inheritance Tax | |
Dividend Tax | 17% Combined income Combined income |
Interest Tax | Combined income Combined income Combined income |
Income Tax Rate | 12.5% 9% 35% |
Branch Tax Rate | 12.5% 9% 35% |
No Capital Gain Tax |
Dividends (Company) | 0% 9% 0% |
Interest (Company) | 0% 9% 0% |
Royalties (Company) | 0% 9% 0% |
Fees for Technical Services (Company) | 10% 9% 0% |
Dividends (Individual) | 0% 9% 0% |
Interest (Individual) | 0% 5% 0% |
Royalties (Individual) | 0% 9% 0% |
Fees for Technical Services (Individual) | 10% 9% 0% |
Dividends (Company) | 0% 9% 0% |
Interest (Company) | 0% 0% 0%/15% |
Royalties (Company) | 0% 0% 0% |
Fees for Technical Services (Company) | 0% 0% 0%/15% |
Dividends (Individual) | 0% 9% 0%/15% |
Interest (Individual) | 0% 0% 0%/15% |
Royalties (Individual) | 0% 0% 0% |
Fees for Technical Services (Individual) | 0% 0% 0% |
Stamp Duty | 0.15%-0.2% None 2%-5% |
Transfer Tax | 3%-8% 3% None |
Real Property Tax | None 0.25-1% None |
Standard Rate | 19% 21% 18% |
Reduced Rate | 0%/5%/9% 0%/7% 0%/5%/7% |