Stamp Duty

Stamp duty is a tax that is imposed on certain legal documents and transactions in Cyprus. The rate of stamp duty varies depending on the type of document or transaction, and examples include the sale of property, the transfer of shares in a company, and the execution of a loan agreement or an employment agreement.

Documents relating to property situated in Cyprus or to any matters or issues executed or performed in Cyprus are subject to stamp duty, with certain exemptions such as transactions that fall within the scope of reorganizations and documents relating to assets situated outside Cyprus or business affairs that take place outside Cyprus.

The amount or rate of duty payable on contracts with fixed amount can be found in the table below:

Contracts with a specified considerationRate
For amounts up to €5.0000%
For amounts between €5.001 – €170.0000,15%
For amounts over €170.0000,2% (Maximum duty €20.000)

The Tax Department has a Stamp Duty calculator that can be found here.

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