Cyprus Property CostSources
Every figure on this site traces to one of the following. Where a figure is contested, we say so on the page that uses it.
| Reference | What it governs |
|---|---|
| Law 42(I)/2023 | The current reduced VAT regime for a primary residence, including the area and value caps |
| Law 109(I)/2026 | Extension of the transitional VAT regime for a narrower set of planning-delay cases |
| Law 239(I)/2025 | Abolition of stamp duty for documents executed on or after 1 January 2026 |
| Law 110(I)/2025 | Removal of the Special Defence Contribution on rental income |
| Law 132(I)/2023 | Amendments to the VAT Law relevant to immovable property |
| Cap. 232 | Immovable Property Transfer and Mortgage Law — transfer fee bands and the statutory reduction |
| Cap. 109 | Acquisition of Immovable Property (Aliens) Law — Council of Ministers permission |
Authorities
- Cyprus Tax Department — VAT registration, reduced-rate applications and clawback
- Department of Lands and Surveys — transfer fees, title searches, contract lodging
- District Officers — Cap.109 permit applications
- Ministry of Interior — the foreign-ownership framework currently under review
Where we are not certain
Transfer fee band thresholds are stated slightly differently by different publishers. We use the majority position and are confirming it directly with the Department of Lands and Surveys. The scope of the extended transitional VAT regime is contested and we do not compute it at all.
This is an estimate for general information. It is not legal, tax or financial advice. Confirm every figure with a qualified Cypriot advocate and the Tax Department before signing anything.