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of <h1>Article 21: Tax Exemptions for Students in Double Tax Avoidance Agreement, Up to $5,000 Tax-Free Income Annually</h1> Article 21 of the Double Tax Avoidance Agreement between Cyprus and another Contracting State provides tax exemptions for students and apprentices. If a student or apprentice was a resident of one Contracting State before visiting the other for education or training, they are exempt from tax in the host state on payments received from outside for maintenance, education, or training. Additionally, they can earn up to $5,000 annually tax-free from employment related to their studies. This benefit is limited to a reasonable period necessary for completing their education or training, not exceeding three consecutive years.
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