XLFThe Financial Select Sector SPDR Fund

Before tax → After tax, CY non-dom

Last 12 months

1.52% → 1.25%

Forward

1.45% → 1.19%

Of every 100 paid out

Withheld at source (미국)

15.00%

Cyprus Special Defence Contribution (after credit for foreign tax)

0.00%

Cyprus GeSY health contribution

2.65%

You keep

82.35%

Best case, if the whole payout is designated as interest-related or short-term-gain dividends and your broker applies the US exemption (IRC 871(k)): 1.47%.

• Source country assumed: 미국 (from the issuer’s data). Depositary receipts and companies listed outside their home country may be taxed by that home country.
• US rate 15 % assumes a W-8BEN form is on file with your broker (US–Cyprus treaty); without it the US withholds 30 %.
• US funds (ETFs, closed-end funds, BDCs) may designate part of a payout as exempt for non-US investors (IRC 871(k)); whether your broker applies it shows on your Form 1042-S.
• GeSY 2.65 % applies to dividends and interest of every Cyprus resident, domiciled or not, up to €180,000 of income a year.

Cyprus resident, domiciled: 1.25%

Estimate, not tax advice: published rules as of 2026-10-14 for the profile chosen; your broker’s withholding and your own situation can differ. How we estimate tax