Cyprus Stamp Duty Abolished from 1 January 2026: What Property Buyers and Businesses Need to Know
- Jul 28
- 3 min read
Updated: 3 days ago
Cyprus abolished stamp duty under the Stamp Duty Laws with effect from 1 January 2026. This is an important change for property, corporate and other agreements, but it does not mean that every transaction is now free of taxes, fees or filing costs.
What changed on 1 January 2026
Law N.239(I)/2025 provides that the Stamp Duty Laws are repealed from 1 January 2026. In practical terms, a document that was not both drawn up and signed by at least one party on or before 31 December 2025 is generally outside the former stamp-duty regime.
Which documents still follow the former rules?
Where a document was drawn up and signed by at least one party on or before 31 December 2025, the former stamp-duty rules continue to apply. This may include outstanding stamping or late-stamping requirements and should be reviewed according to the document and the facts.
What the abolition does not remove
The abolition relates to stamp duty. Other transaction costs and obligations remain separate, including:
VAT, where applicable;
Land Registry transfer fees and other Land Registry charges;
filing and registration fees; and
professional fees and other transaction-specific costs.
What property buyers and businesses should do
Check the date on which the first signature was placed on the document by any party.
Keep the final signed document and clear records of its execution dates.
Confirm VAT, Land Registry transfer-fee, registration and filing requirements separately.
Seek individual legal and tax advice where a document crosses the 2025 to 2026 transition or the facts are unclear.
Stamp-duty abolition does not replace transaction-specific due diligence. See our Cyprus Property Law service and Cyprus Property Fees Calculator.
How legacy documents are processed through Tax For All (TFA) from 1 April 2026
The TFA procedure does not reintroduce stamp duty for documents that fall outside the former regime. It is the administrative route for original documents that remain subject to the former Stamp Duty Laws because they were drawn up and signed by at least one party on or before 31 December 2025.
The request for assessment is submitted through Tax For All (TFA) by a person with a Cyprus Tax Identification Number and an active TFA account. The applicant does not have to be a contracting party.
The Tax Department assesses the amount due under the former rules, including any applicable late-stamping charge, surcharge or penalty.
After assessment and payment, the original document is presented to the relevant District Tax Office for physical stamping.
A document that was not both drawn up and signed by at least one party on or before 31 December 2025 is generally outside the former stamp-duty regime.
Use our Cyprus Property Fees & Stamp Duty Calculator to check the relevant transition date and obtain an indicative estimate under the former rules. The calculator is a general guide only; the Tax Department determines the final amount, any late-stamping charge or penalty, and the procedure applicable to the particular document.
Official sources
Important note
This article provides general information only and is not legal, tax or financial advice. The applicable treatment depends on the document and the facts. Please seek professional advice before acting or relying on an estimate.
Last reviewed: 22 August 2026.
