Worked examples

Real shapes of purchase, worked through end to end. Each one opens in the calculator with its figures already filled in.

• Larnaca two-bedroom new build, €250,000

  A straightforward qualifying case: a 79 m² new build in Larnaca bought as a primary residence, with the reduced VAT rate applying to the whole price.

• Limassol flat, €510,000, 140 m²

  What happens when a new build is slightly above the hard VAT value cap: the reduced rate disappears entirely and the standard rate applies to the whole price.

• Paphos villa, €600,000, 210 m²

  A larger new build above the covered area cap, where the standard VAT rate applies to the entire price regardless of value.

• Nicosia resale, €300,000, one buyer

  A resale purchase in a single name, showing the progressive transfer fee bands and the statutory reduction applied to them.

• The same €300,000 resale, bought in two names

  The identical resale purchase with two buyers on the contract, showing how the per-buyer bands reduce the fee.

• Famagusta new build, €320,000, non-EU buyer

  A qualifying new build bought by a non-EU national, with the Council of Ministers permission step added to the timeline.

• Paphos new build, €400,000, buyer holding GBP

  A qualifying new build paid for from sterling, showing the bank spread against a specialist broker spread in euros.

• New build, contract signed 1 November 2025, €250,000

  A contract executed before the abolition date, where the legacy stamp duty bands still apply despite completion falling in 2026.

• Limassol new build, €450,000, non-resident mortgage

  A qualifying new build bought with a mortgage by a non-resident, showing the tighter loan-to-value limit and the deposit it implies.