מיסוי בקפריסין - מס בגין הכנסות אישיות
Applicable from 1 January 2026 under the Cyprus tax reform (published in the Official Gazette on 31 December 2025).
| Taxable income (€) | Tax rate | Tax for the band (€) | Cumulative tax (€) |
| 0 – 22.000 | 0% | – | – |
| 22.001 – 32.000 | 20% | 2.000 | 2.000 |
| 32.001 – 42.000 | 25% | 2.500 | 4.500 |
| 42.001 – 72.000 | 30% | 9.000 | 13.500 |
| Over 72.000 | 35% | – | – |
Other key changes from 1 January 2026
- Corporate income tax: 15% (previously 12.5%).
- Special Defence Contribution (SDC) on dividends: reduced to 5% (previously 17%) for Cyprus tax-resident and domiciled individuals.
- Deemed dividend distribution: abolished for profits from 2026 onwards.
- SDC on rental income: abolished. Rental income is taxed only under the personal income tax bands above.
- New deductions for families, housing costs, energy-efficiency upgrades and electric vehicles.
- All Cyprus tax-resident individuals over 25 must file an annual income tax return.
BUYING COSTS
רכישת נכס - שטר קניין
When a sale is concluded, ownership is transferred at the District Land Registry Office, in person or through a lawyer holding a Power of Attorney. The sale contract must be in writing and should be deposited at the Land Registry, which protects the buyer’s right to the property until the title deed is issued in the buyer’s name.
EU citizens buy property in Cyprus on the same terms as Cypriots. Buyers from outside the EU need a permit from the District Officer of the area where the property is located. Parliament and the government are currently discussing stricter limits on purchases by non-EU nationals; until a new law is passed, the existing rules apply.
TRANSFER FEES
| Property value (€) | Rate |
| Up to 85.000 | 3% |
| 85.001 – 170.000 | 5% |
| Over 170.000 | 8% |
- Transfer fees are reduced by 50% when the sale is not subject to VAT (for example, resale properties).
- No transfer fees are payable when VAT has been paid on the purchase (new properties bought from a developer).
- Example: a €250.000 resale property pays €6.600 in transfer fees after the 50% reduction.
VAT ON NEW PROPERTIES
- Standard rate: 19% on new properties bought from a developer.
- Reduced rate 5% for a main and permanent residence: it applies to the first 130 m² and the first €350.000 of the value, provided the total covered area does not exceed 190 m² and the total value does not exceed €475.000.
- Resale properties are generally not subject to VAT.
עמלת ביול
Stamp duty has been abolished for contracts signed from 1 January 2026. Contracts signed up to 31 December 2025 still carry the previous rates (0,15% up to €170.000 and 0,20% above).
CAPITAL GAINS אישיות
CAPITAL GAINS TAX
The gain from selling immovable property in Cyprus (or shares in companies that own Cyprus property) is taxed at 20%. The gain is the sale price less the property’s value on 1.1.1980, or its acquisition cost if bought later, adjusted for inflation, and less allowable expenses.
LIFETIME EXEMPTIONS FOR INDIVIDUALS (FROM 1 JANUARY 2026)
| Type of disposal | Exemption (€) |
| Main residence (owned and lived in for at least 5 years) | 150.000 |
| Agricultural land sold by a farmer | 50.000 |
| Any other disposal | 30.000 |
The exemptions are cumulative over a lifetime and are not renewed. From 2026, shares in companies that derive at least 20% of their value from Cyprus immovable property are also subject to capital gains tax.
מס בגין רכוש דלא ניידי
The annual Immovable Property Tax was abolished from 1 January 2017. Owners pay only local municipal and sewerage charges.
Information current as of November 2026. It is general guidance and not tax or legal advice; please consult a qualified tax advisor before any transaction.
הערכת שווי נכס בקפריסין
סוכנות הנדל"ן "La Maison" והשותפים המוסמכים שלנו הינם אנשים מקצוע מורשים המבצעים הערכות שווי של מגוון סוגי רכוש דלא ניידי בקפריסין. הסיבות העיקריות להזדקק להערכת שווי בקפריסין:
- לפי דרישת בנק לצרכי מימון
- להערכת השווי ההוגן של נכס, כקונה או מוכר בעסקה
- מסיבות רגולטוריות לפי דרישות רואה החשבון
- מסיבות מיסוי בעת ניהול מו"מ על הערכת השווי עם רשויות המס
- במקרה של חילוקי דעות בחלוקת נכס, גירושין, העברות נכסים, חוק הגנת הדייר, וכו'.
הערכה רשמית של שווי נכס תכלול:
- ערך השוק וערך מכירה כפויה של נכס
- התייחסות למאפיינים המשפטיים והפיזיים של הנכס ופוטנציאל עתידי
- כל מידע נוסף שהבעלים עשוי לדרוש לצורך מילוי הדרישות הספציפיות בגינן נדרשה ההערכה