Stamp Duty

The following table gives the amount or rate of duty payable on certain documents. Transactions which fall within the scope of reorganizations are exempt from stamp duty. Also, any contracts relating to assets situated outside Cyprus or business affairs that take place outside Cyprus are exempt from stamp duty.

Nature of documents

  • Receipts - for sums of £2 – £20 2 cents
  • Receipts - for sums of over £20 4 cents
  • Cheques 3 cents
  • Letters of guarantee £2
  • Letters of credit £1
  • Bills of exchange (payable within three days on demand) 50 cents
  • Contracts - up to £100.000 £1,5 per thousand
                   - over £100.000 £2 per thousand
                   - without fixed sum £20

This should be paid within 30 days of signing the contract

  • Customs declaration documents £10 - £20
  • Charter party £10
  • Bills of lading £2

Estate Duty

Estate Duty tax has been abolished as from the first of January 2000 (Statute No.78(1)/2000).

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Property Ownership
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Immovable Property Tax
Capital Gains Tax
Stamp Duty
Value Added Tax
Transfer Fees
Personal Income Tax
Double Tax Treaties
Duty Free Benefits


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