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DLS Sep 2026 · CBC 2026 Q2

Calculators

Purchase costs calculator

What you pay on top of the price when you buy in Cyprus: Land Registry transfer fees, VAT and your lawyer's fee, with every rate and threshold shown. Stamp duty no longer applies to contracts signed from 1 January 2026.

Rates read on 3 official sourcesNo figure is stored or sent anywhere

Price before VAT.
No VAT: transfer fees apply, reduced by 50%.
Your own estimate. VAT on professional fees is not included.
Stamp duty was abolished for documents signed from 1 January 2026. Tick this only for a contract that at least one party signed in 2025 or earlier.

Costs on top of the price

€10,100

Total outlay €310,100 · 3.4% of the price

Costs on top of the price: €10,100. Total outlay €310,100 · 3.4% of the price

Indicative only. Based on the Department of Lands and Surveys transfer fee bands and the Tax Department VAT and stamp duty pages, as read on 2026-10-29. Not a quote. Rates change: confirm with the Department of Lands and Surveys and the Tax Department before you act.

Land Registry transfer feesBanded 3% / 5% / 8%, then reduced by 50%
€8,600
Stamp dutyAbolished for contracts signed from 1 January 2026 (Law 239(I)/2025)
€0
VATNot charged on a resale
€0
Lawyer fee (your input)
€1,500
Costs on top of the priceTotal outlay €310,100
€10,100
Costs on top€10,100 · total €310,100See breakdown ›
Assumptions and sources (9)

These are the rules as read on .Stamp duty abolished for contracts signed from 1 January 2026 (Law 239(I)/2025; Tax Department notice of 8 January 2026). VAT thresholds unchanged since Law 42(I)/2023 (16 June 2023). Transfer fee bands unchanged.

  1. Transfer fees are banded on the purchase price: 3% up to €85,000, 5% from €85,001 to €170,000, 8% above €170,000. Where no VAT was charged on the purchase, the fee is reduced by 50%. Where VAT was charged, no transfer fee applies.1
  2. Stamp duty was abolished for documents signed from 1 January 2026 by Law 239(I)/2025. A contract signed by at least one party up to 31 December 2025 still carries the old scale: nil on the first €5,000, €1.50 per €1,000 from €5,001 to €170,000, €2.00 per €1,000 above, capped at €20,000. Tick the pre-2026 box only for such a contract.2
  3. The 50% transfer fee reduction does not apply to property the seller acquired through a mortgage or forced-sale procedure under the Transfer and Mortgage of Immovable Property Law; the full banded fee is then charged.1
  4. VAT applies to a new property supplied by a developer at the standard rate of 19%. A reduced rate of 5% may apply to a primary residence on the first 130 m² of buildable area (up to €350,000 of value), provided the total area does not exceed 190 m² and the total value does not exceed €475,000; the remainder is charged at 19%. Resales are outside VAT.3
  5. Not modelled: the 5% rate on the first 190 m² for a person with a disability, the transitional rule for buildings whose planning permit was applied for by 31 October 2023, and the claw-back if the reduced-rate home stops being the primary residence within ten years.3
  6. The price entered is treated as excluding VAT. The lawyer fee is your own input and excludes VAT on professional fees. Bank, survey, agency and municipal charges are not included.

Sources for these rates

3 sources from 2 publishers. Every figure on this page is traceable to one of them.

  1. Sale and transfer of immovable property: transfer fees, 50% reduction and VAT exemption

    Department of Lands and Surveysportal.dls.moi.gov.cyRead 29 October 2026

    Official statistics

  2. Stamp duty: abolition of the Stamp Duty Laws 1963 to 2025 from 1 January 2026 (Law 239(I)/2025)

    Tax Department, Ministry of Financegov.cyRead 29 October 2026

    Register

  3. Reduced 5% VAT rate on a primary residence (Law 42(I)/2023)

    Tax Department, Ministry of Financegov.cyRead 29 October 2026

    Register

This page explains the general rules as published by the Cyprus authorities on the date shown. Rates, thresholds and procedures change, and your position depends on facts this page does not know. It is information only, not legal, tax or financial advice. Before you act, confirm the figures with the Tax Department or the Department of Lands and Surveys and take advice from a lawyer registered with the Cyprus Bar Association or a licensed accountant.