Cyprus to implement WHT on LTJ and BTJ from Jan 1st 2026

[mrpayments]

https://taxnews.ey.com/news/2025-08...rgeting-low-tax-and-blacklisted-jurisdictions

While the EU blacklisted jurisdictions are easier to quantify. Affected folks should consider the impact if they are paying dividends or other payments out to jurisdictions is less than 50% of 12.5% or 15%.

What jurisdictions are running at 6.25% and 7% that would fall into this second bucket? anyone have a list?

 

[daniels27]

FYI:

LTJ = low-tax jurisdictions
BTJ = EU "blacklisted" jurisdictions

 

[Marzio]

mrpayments said:
What jurisdictions are running at 6.25% and 7% that would fall into this second bucket? anyone have a list?
Click to expand...

From the top of my head:
- Bahrain
- Cayman
- Channel Islands
- IOM

 

[lacomaco]

Marzio said:
From the top of my head:
- Bahrain
- Cayman
- Channel Islands
- IOM
Click to expand...

And the UAE which is not on the above list and the corporate tax rate is 9%

 

[lacomaco]

lacomaco said:
And the UAE which is not on the above list and the corporate tax rate is 9%
Click to expand...

Again, nobody cared to read the actual article... If you read it you will find that the withholding tax changes apply only for CFCs...