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Amendments On Cyprus Stamp Duty

Cyprus stamp duty is levied on ‘documents’ (i.e. written agreements/contracts) relating to assets located in Cyprus and/or matters or things taking place in Cyprus.

As of March 1, 2013, the calculation of stamp duty in contractual documentation shall be amended and shall be assessed by reference to the value of the agreement and on the basis of the following scales: Contract Value Stamp Duty (in €) €1 – €5.000 Nil €5.001 – €170.000 €1,50 for every €1.000 or part thereof More than €170.000 €2 for every €1.000 or part thereof with a maximum overall stamp duty amount of €20.000.  

Further minor changes will be effected on various other types of documents.

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