Interest receivable from Cyprus or abroad | 30% |
Interest receivable on government development bonds, corporate debentures and government savings and interest acquired by approved provident funds | 3% |
Gross rental income from immovable property (reduced by 25%) | 3% |
Interest acquired by persons whose total annual gross income does not exceed EUR 12 000 (including the interest) | 3% |
Dividends receivable from companies in Cyprus or abroad | 17% |