CYPRUS • CLEAR ASSUMPTIONS
Cyprus property purchase rules 2026
Cyprus property VAT, transfer fees and stamp-duty rules for 2026, with official sources and a downloadable reference CSV.
Official-rule reference, checked 29 October 2026. This is not a dataset of transactions, market prices, shipping quotes or lender offers.
| Item | Value | Condition and source |
|---|---|---|
| standard VAT | 19% | VAT transaction; confirm classification · Official source |
| reduced VAT | 5% | Approved eligible portion only; ordinary 130m² / €350000 limits and 190m² / €475000 overall caps · Official source |
| transfer bands | 3% / 5% / 8% | €85000 and €170000 thresholds; general 50% reduction with exceptions · Official source |
| modern stamp duty | 0 | First signed from 2026-01-01; older contracts require confirmation · Official source |
Review annually and whenever the source changes. Changelog: first issue 29 October 2026.