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Film Royalties

Firm Royalties, incentives, and opportunities

The gross income derived by a non-resident person in respect of royalties arising from film projection in the Republic is subject to withholding tax at a rate of 5%.

Royalties received by a connected company registered in a European Union Member State are exempt from tax (subject to conditions).

Our expert team of auditors, accountants, and other professionals can advise you on the best structure and options available, in Cyprus, EU, or worldwide. See our team members here > or contact us now >

View a list of double tax treaties with Cyprus and more than 50 other countries >

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