Cyprus Tax Authority publishes 10-year government bond yield rates for Notional Interest Deduction purposes

18 February 2025|Tax Alerts, National/Federal Taxation, Global|Cyprus

Cyprus has announced the 10-year government bond yield rates for various countries as of 31 December 2024, to be used for purposes of the Notional Interest Deduction (NID) on equity for the 2025 tax year.
Cyprus tax-resident companies and foreign companies with permanent establishments in Cyprus can claim NID on new equity introduced on or after 1 January 2015.

On 14 February 2025, the Cypriot Tax Department issued an announcement that lists the 10-year government bond yield rates as of 31 D…

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