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Home Publications News & Announcements

2021 – Cyprus votes 0.4% levy on all immovable property sales

February 25, 2021
in News & Announcements
Reading Time: 1 min read

By: P. Constantinou & Co Ltd

The Cyprus House of Representatives voted earlier this month a law that imposes a 0.4% tax on all sales of immovable property.

The collected funds will go into a central fund managed by the Central Agency for the Equal Distribution of Burdens, the state agency assisting Greek-Cypriot refugees created after the 1974 Turkish invasion and war.This new law, published in the official Government Gazette on 22 February 2021, aims to compensate refugees for their inability to possess, access, or rightfully use their properties.

The levy will be imposed on any sale or transfer of real estate in Cyprus, the transfer of shares in a company (if that company owns immovable property), or when the transfer of the shares aims for the buyer to take control of the company or to develop the immovable property.The 0.4% levy will be paid by the seller of the property and not by the buyer.

Tags: Cyprus tax
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