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]

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

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

 

[lacomaco]

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

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

 

[lacomaco]

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

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