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.

Why this one is interesting

This is the simplest shape of purchase and the one most buyers assume they are in. The covered area sits well under the eligibility threshold and the price well under the value threshold, so the reduced rate applies to the entire price and there are no transfer fees at all.