Stamp duty is payable on all agreements and documents which involve property situated in Cyprus as well as matters or issues which take place in Cyprus. The rates of stamp duty are the following:
- on contracts with value of up to €170.860 the rate is 0,15%
- on contracts with value of more than €170.860 the levy is €256,29 plus 0,2% on amounts over €170,860 with a maximum amount payable of €17.086
If the agreement does not specify a fixed value then the stamp duty is €34,17.