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Question:Which persons are liable to SPECIAL CONTRIBUTION FOR THE DEFENCE in Cyprus and in respect of what type of income?
Answer:Special contribution for the defence is imposed in accordance with the Special Contribution for the Defence of the Republic Law (Law No. 117(I) of 2002 , as amended) on income of Cyprus Residents, as stipulated below. An individual is resident in Cyprus, if he/she resides therein for a period or more which in aggregate exceed 183 days. A company is resident in Cyprus, if its management and control are exercised in Cyprus.
The income upon which it is imposed, is restricted to dividends, interest, rents and the taxable income (for years up to 2008) of public corporate bodies. The Law stipulates for various exemptions, provided certain conditions are satisfied.

Question:What type of income is liable to SPECIAL CONTRIBUTION FOR THE DEFENCE and what are the current special contribution for the defence rates?
Answer:More information can be found on our website under the heading TAX RATES.









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