Tax Guide

Stamp Duty on Property in Cyprus

Stamp duty on property sale agreements is reported to have been abolished from 1 January 2026 as part of the wider Cyprus tax reform. Contracts signed on or before 31 December 2025 that have not yet completed may still fall under the previous regime — tiered rates of 0.15% and 0.20% with a cap. Confirm your specific position with a Cyprus lawyer before budgeting for it either way.

Last updated 27 July 2026

Key facts

  • Reported abolished for property contracts from 1 January 2026
  • Contracts signed on or before 31 December 2025 may still fall under the old regime
  • Previously: 0.15% up to €170,860, 0.20% above, subject to a cap
  • Previously had to be stamped within 30 days of signing
  • Confirm your position with a lawyer — this changed recently and sources vary

What changed on 1 January 2026

Cyprus enacted a broad tax reform package taking effect on 1 January 2026, and stamp duty on property contracts is reported to have been abolished as part of it. For a contract signed from that date onward, the expectation is that no stamp duty is payable at all.

This is a recent change and published sources are not fully consistent on the detail, so treat the position here as a starting point rather than a final answer. If you are budgeting for a purchase, or you signed a contract that has not yet completed, confirm with a Cyprus lawyer or the Tax Department which regime applies to you.

If you signed before 2026

A contract signed on or before 31 December 2025 that has not yet reached transfer may still be governed by the previous rules. Under that regime stamp duty was a tax on the sale agreement itself — the contract setting out the purchase terms — rather than on the transfer of ownership, and was payable shortly after signing rather than at the Land Registry.

The old structure was tiered: 0.15% on the portion of the contract value up to €170,860, 0.20% above that, with the total subject to a cap. It had to be stamped within 30 days of signing, and an unstamped contract could face admissibility problems as evidence in court. If any of that applies to your situation, the exact figures are worth confirming rather than assuming, as published sources differ on both the threshold and the cap.

What this means for your budget

If stamp duty no longer applies to your contract, it comes out of the cost stack entirely. What remains are transfer fees at the Land Registry, or VAT where the property is a new build, plus legal fees and agent commission. Those are the numbers worth getting right before you sign.

It's worth being specific with your lawyer about which regime governs your purchase, because the answer depends on when the contract was signed rather than when the property transfers. A buyer completing in 2026 on a contract signed in 2025 is in a different position from one signing today.

Frequently asked questions

Do I still pay stamp duty on a Cyprus property contract?+

For contracts signed from 1 January 2026, stamp duty on property contracts is reported to have been abolished. For contracts signed before that date which have not yet completed, the previous regime may still apply. Confirm your specific position with a Cyprus lawyer.

I signed my contract in 2025 — what applies to me?+

Possibly the previous regime, which charged tiered rates on the contract value and required stamping within 30 days of signing. This is exactly the case worth putting to a lawyer rather than assuming, since it depends on the date of signing rather than the date of transfer.

What other costs apply when buying property in Cyprus?+

Land Registry transfer fees, or VAT where the property is a new build, plus legal fees and agent commission. These are separate from one another and from any stamp duty position.

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Related guides

This guide is for general information only and does not constitute legal, tax, or financial advice. Rates, thresholds, and regulations referenced here can change — confirm current figures with a licensed professional before making a decision. For a question specific to your situation, try the AI Legal Agent.