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TRNC outbound withholding on payments to foreign contractors, professionals and suppliers

Rule record · last verified 22 September 2026

In force. Start date not confirmed in this record.

Rule

TRNC businesses paying foreign contractors, professionals or suppliers face specific outbound withholding tax rates, ranging from 10% to 36% depending on the type of payment, final for the foreign recipient unless they have a TRNC place of business or permanent representative.[1]

Exceptions

  • Import withholding at customs (a separate 0-6% category by product, under Article 31(4)) and interest withholding (Article 32(1)(a)-(b)) are identified but not included in this Rule's scope.

Applies to

Who:
Investors · Company shareholders

Where this rule comes from

Instrument
Income Tax Law No. 24/1982 (Gelir Vergisi Yasası), consolidated text mirrored by the Central Bank of the TRNC, Article 31(1)(a)-(d), (g), Article 31(7)
Authority
Assembly of the Republic (Cumhuriyet Meclisi), TRNC
Jurisdiction
Turkish Cypriot administration (TRNC)
Basis
Legislation · asserted by us within this jurisdiction
Verification
Primary source verified. We read the primary text ourselves on 22 September 2026.
Legal review
Not yet reviewed by a named legal reviewer.

History of this rule

  • — Published following Founder approval. (version 1, First published)

Sources for this rule

Numbered in order of first use. Each entry names the kind of source it is and the day we read it.

  1. [1]
    Income Tax Law No. 24/1982 (Gelir Vergisi Yasası), consolidated text mirrored by the Central Bank of the TRNC

    Central Bank of the Turkish Republic of Northern Cyprus · Government institutions · original in Turkish · accessed 19 September 2026 · source record

Cite this record

https://northcyprusreference.com/en/rules/outbound-payment-withholding-rates-for-foreign-recipients

Identifier outbound-payment-withholding-rates-for-foreign-recipients · Open data · challenge this rule