מדריך לרוכשים · קפריסין · מעודכן ל-2026
מיסי מקרקעין ואגרות העברה
כל מה שצריך לדעת על עלויות הקנייה, המכירה והבעלות נכס בקפריסין - עם מחשבונים אינטראקטיביים שיעזרו לך לתכנן.
הבנת עלויות הנכס בקפריסין
קפריסין מציעה את אחד האקלים האטרקטיבי ביותר להשקעות נכסים באירופה איחוד. ללא מס רכוש שנתי מאז ביטול מס מקרקעין (IPT) בשנת 2017, עלויות הבעלות נותרו נמוכות משמעותית מרוב מדינות האיחוד האירופי. עם זאת, קונים ומוכרים עדיין צריכים לתכנן כמה חיובים חד פעמיים החלים ב רכישה וסילוק.
מדריך זה מכסה את קטגוריות העלויות העיקריות - אגרות העברה, מס רווחי הון ו- מע"מ - מסביר את ביטול מס בולים מ-1 בינואר 2026, וכולל מחשבון דמי העברה כך שתוכל להעריך את העלויות שלך לפני שאתה מתחייב.
הנתונים נבדקו מול מחלקת המס הרשמי ומחלקת הקרקעות ו מקורות סקרים (DLS) ונסקרו לאחרונה ב-27 בספטמבר 2026 (ראה את תיבת המקורות למעלה). הם כן מידע כללי בלבד. לייעוץ מותאם אישית, נא להתייעץ עם יועץ מס מוסמך או צור קשר עם הצוות שלנו.
אגרות העברה
1.5% – 4% (50% הנחה), או 0% כששולם מע"מ
מס בולים
בוטל עבור מסמכים שנחתמו מ-1 בינואר 2026
רווחי הון
20% על רווח סילוק, עם פטורים אישיים נדיבים
מע"מ
תקן של 19%, מופחת 5% למעון ראשוני מזכה
אגרות העברה
דמי העברה ישולמו למחלקת קרקעות וסקרים (DLS) כאשר הבעלות על מקרקעין מועברת. הם מחושבים על שווי שוק או מחיר הרכישה (בהתאם ל-DLS קובע חל) באמצעות להקות פרוגרסיביות. א קבוע 50% הפחתה כרגע בתוקף על כל דמי ההעברה:
| שווי נכס | תעריף מלא | תעריף נוכחי (50% הנחה) |
|---|---|---|
| עד 85,000 אירו | 3% | 1.5% |
| €85,001 – €170,000 | 5% | 2.5% |
| מעל 170,000 אירו | 8% | 4% |
אפס דמי העברה בעת תשלום מע"מ
אם הרוכש כבר שילם מע"מ על נכס חדש (שנרכש מא מפתח), דמי ההעברה הם ויתור לחלוטין (0%). זה חל על מכירות ראשונות של נכסים חדשים שבהם 19% או 5% מע"מ הואשם.
רוכשים משותפים
כאשר שני אנשים או יותר רוכשים נכס במשותף, כל בעל שותף משלם העברה עמלות רק על חלקם, מה שיכול לגרום לעמלות מצטברות נמוכות יותר מאז כל אחת המניה נופלת ללהקות פרוגרסיביות נמוכות יותר.
פטורים
העברות בין בני זוג, בין הורים לילדים, והעברות הנוגעות ארגון מחדש של חברה עשוי להיות זכאי לדמי העברה מופחתים או אפסיים במסגרת תנאים ספציפיים. העברות לארגוני צדקה פטורות.
מחשבון דמי העברה
מס בולים
מס הבולים בוטל. חוקי מס הבולים בוטלו על ידי חוק 239(I)/2025 החל מ 1 January 2026. Sale agreements and other documents drawn up and signed from that date are no longer subject to stamp duty.
Documents signed on or before 31 December 2025 remain subject to the previous rules and must still be stamped under the procedures in force. If you signed a sale agreement in 2025 or earlier and it has not been stamped, ask your lawyer to deal with it. For reference, the former rates were:
| Contract Value | Rate |
|---|---|
| Up to €5,000 | 0% (exempt) |
| €5,001 – €170,000 | 0.15% |
| Over €170,000 | 0.20% |
(Former cap: €20,000 per document. These rates apply only to documents signed before 2026.)
Depositing the Agreement at the DLS
Depositing the signed sale agreement at the DLS for specific performance remains important to protect the buyer, whether or not stamp duty applies. To benefit from specific performance protection, the agreement must be deposited within six months of signing. Your lawyer will arrange this.
Capital Gains Tax
Capital Gains Tax (CGT) in Cyprus applies at a flat rate of 20% on the profit arising from the disposal of immovable property situated in Cyprus. The gain is calculated as the difference between the disposal proceeds and the adjusted original cost (accounting for inflation using the official CPI index published by the Tax Department).
Personal Exemptions
Each individual is entitled to a lifetime exemption that is deducted from the taxable gain. These exemptions can only be used once:
- €30,000 — General exemption on any disposal
- €150,000 — Disposal of own primary residence (must have lived there for at least 5 years)
- €50,000 — Disposal of agricultural land by a farmer
These amounts apply to disposals from 1 January 2026 (previously €17,086, €85,430 and €25,629). The overall lifetime ceiling and the conditions for each exemption are set by the Capital Gains Tax Law — confirm with a tax adviser before relying on them.
CGT-Exempt Transactions
- Transfers arising on death
- Gifts between relatives up to the third degree of kinship (for example spouses, parents and children)
- Gifts to charitable or public-benefit organisations
- Gifts to the Republic or a local authority
- Exchange or disposal under agricultural land consolidation
- Compulsory acquisition by the Government
- Disposal of shares listed on a recognised stock exchange
Allowable Deductions
The following costs can be deducted from the disposal proceeds when calculating the taxable gain:
- Original acquisition cost (inflation-adjusted)
- Cost of any improvements/additions to the property
- Expenses related to the acquisition and disposal (e.g. legal fees, transfer fees paid)
- Interest on loans used to acquire the property (subject to conditions)
VAT on Property
Value Added Tax applies to the first sale of new residential property by a developer or construction company. It does not apply to resales between private individuals (second-hand properties).
Standard Rate: 19%
The standard VAT rate of 19% applies to all new-build properties sold by a VAT-registered developer as part of their business activity.
Reduced Rate: 5% for Primary Residence
A reduced 5% VAT rate is available for individuals purchasing or building their primary and permanent residence, subject to conditions:
- The applicant must be a natural person (not a company)
- The property must be used as a primary residence for at least 10 years
- The 5% rate applies to the first 130 m²; if the total buildable area exceeds 190 m², the whole property is taxed at 19%
- The 5% rate applies to the first €350,000 of value; if the total value exceeds €475,000, the whole property is taxed at 19%
- No other reduced-rate certificate may have been granted to the applicant in the previous 10 years
- Approval must be obtained from the Tax Department before taking possession
These are the rules introduced by Law 42(I)/2023. Transitional provisions allowing the older scheme in certain cases have been extended to 31 December 2026, but only where the building permit was issued after 1 January 2025 (or has not yet been issued); otherwise the deadline was 15 June 2026 — ask your lawyer whether your purchase qualifies.
VAT and Transfer Fees Interaction
If VAT is paid on a new property purchase, no transfer fees are due at the DLS. This is a major saving for buyers of new-build properties from developers, as transfer fees are completely waived.
Example: Buying a New Apartment
A buyer purchases a new 120 m² apartment from a developer for €300,000 as their primary residence:
ללא מס ירושה
Cyprus does not impose any inheritance tax. Property can be passed to heirs without incurring estate or succession duties, making Cyprus one of the most favourable jurisdictions in the EU for intergenerational property transfers.
Annual Property Ownership Costs
Although there is no state property tax, property owners in Cyprus are still required to pay certain local authority charges imposed by municipalities and community boards. These are לא the old Immovable Property Tax — they are separate fees for local services. The main recurring charges are:
Refuse Collection
An annual fee for regular garbage/refuse collection, charged by the local municipality or community board. The fee depends on the size and type of property.
The maximum refuse collection fee is capped at €250 per year.
Sewerage Charges
An annual sewerage tax is payable to the local Sewerage Board. It is calculated on the 1980 general valuation of the property (the same basis formerly used for IPT). Rates vary by district.
An additional usage fee of approx. €0.50–€0.65 per m³ of water consumed may also apply, collected through the water bill.
Municipal / Community Tax
An annual municipal tax covers street lighting, road maintenance, parks, and other community services. Like the sewerage tax, it is calculated on the 1980 general valuation of the property.
Rates and services vary between urban municipalities and rural communities.
Communal / Common Expenses
For properties in shared developments (apartment blocks, gated communities), owners pay communal charges covering maintenance of shared facilities such as swimming pools, gardens, lifts, and common areas.
Varies significantly based on facilities provided. Detached houses are generally exempt.
Typical Annual Cost for a Standard Residence
For a typical apartment or house in a לימסול municipality, total annual local authority charges (refuse collection + sewerage tax + municipal tax) usually amount to between €150 and €500 per year, depending on the property’s 1980 valuation, size, and location. This is considerably lower than the recurring property taxes in most other EU member states.
Tax Summary at a Glance
| Tax / Fee | Who Pays | Rate | When |
|---|---|---|---|
| אגרות העברה | Buyer | 1.5% / 2.5% / 4% (50% off); 0% if VAT paid | At title transfer (DLS) |
| מס בולים | Buyer | Abolished for documents signed from 1 Jan 2026 | — |
| Capital Gains Tax | Seller | 20% on profit | On disposal |
| VAT (new properties) | Buyer | 19% (or 5% primary res.) | On purchase from developer |
| Annual Property Tax (IPT) | — | Abolished since 1 Jan 2017 | — |
| Refuse Collection | Owner | €85–€250/year | Annual |
| Sewerage Tax | Owner | 0.30‰–0.35‰ of 1980 valuation | Annual |
| Municipal Tax | Owner | 0.10‰–0.20‰ of 1980 valuation | Annual |
Important Disclaimer
The information provided on this page is intended for general guidance purposes only and does not constitute professional tax, legal, or financial advice. While every effort has been made to ensure the accuracy of the rates, thresholds, and regulations described herein, tax laws and government policies in Cyprus are subject to change without notice.
Vouniotis Real Estate is a real estate agency and not a licensed tax adviser or law firm. The calculator on this page provides estimates only and should not be relied upon for formal tax planning or financial decisions. Actual fees and taxes may differ based on individual circumstances, property specifics, and the prevailing legislation at the time of transaction.
We strongly recommend that you consult a qualified tax adviser, accountant, or solicitor before making any property purchase or sale decisions. For personalised guidance on your specific situation, please contact our team and we will be happy to refer you to an appropriate professional.
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