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How UCITS ETFs are taxed in Cyprus

A quick reference for Cyprus-resident investors holding UCITS ETFs — dividend and capital-gains tax, the reduced US withholding rate via tax treaties, allowances, and whether accumulating or distributing is more efficient.

Dividend tax
0%
Capital gains tax
0%
US withholding (treaty)
15%
Wealth tax
No
Tax-free allowance
Ireland tax treaty
Yes

Tax notes for Cyprus

Non-domiciled residents pay 0% on dividends (exempt from SDC) and 0% CGT on securities for 17 years. Only a 2.65% GHS health levy may apply (capped). Extremely favourable for expat investors.

Accumulating vs distributing: Minimal local tax — both types efficient under non-dom status. Learn more →
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Calculate your exact net income

Upgrade to Pro to model any UCITS ETF in Cyprus — withholding, local tax, allowances and your real take-home income.

Related: UCITS withholding tax explained · UCITS vs US ETFs · All countries

Educational information only, not tax advice. Rates change and depend on your circumstances — verify with a qualified adviser.