Stamp Duty
Cyprus stamp duty was abolished from 1 January 2026 under Law N.239(I)/2025. Documents prepared and signed from that date are not subject to stamp duty.
However, documents prepared and signed by at least one contracting party on or before 31 December 2025 remain subject to the Stamp Duty Laws in force at the relevant time. Under the former regime, Cyprus-connected documents—including certain property, share-transfer, loan and employment agreements—could be subject to stamp duty, subject to exemptions and transaction-specific rules.
The table below summarises the former rates for contracts with specified consideration. It applies only to documents within the repealed regime and should not be used for documents signed from 1 January 2026.
| Contracts with a specified consideration | Rate |
|---|---|
| For amounts up to €5.000 | 0% |
| For amounts between €5.001 – €170.000 | 0,15% |
| For amounts over €170.000 | 0,2% (Maximum duty €20.000) |
For documents within the pre-2026 regime, the Tax Department’s historical stamp-duty calculator can be found here. Confirm the applicable law and filing position before relying on historical rates.
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