A one-off stamp duty is levied on the purchase of property in Cyprus. The rates are dependent on the contractual purchase amounts and payment is due within 30 days of signing the Sale Agreement. The amount is payable by the purchaser to the tax authorities.

Purchase Price in € Stamp Duty in %
Up to 5,000 0
5,001 - 170,000 0.15
Over 170,000 0.20

Note: Maximum Duty €20,000