Stamp Duty and Capital Duty

Capital gains tax and exemptions

Stamp Duty.

The following table gives the amount or rate of duty payable on certain documents. Transactions which fall within the scope of re-organisations are exempt from stamp duty. Also, documents relating to assets situated outside Cyprus or business affairs that take place outside Cyprus are exempt from stamp duty.

Document Cost in €
Receipts (if not exempt) - for sums of over €4
7 cents
5 cents
Letters of credit
Letters of guarantee
Bills of exchange (payable within three days, on demand or at sight)
Contracts with a fixed amount

- the first €5.000
- between €5.001 - to €170.000
- above €170.000

Contracts without fixed sum
Customs declaration documents (depending on document type)
Bills of lading
Powers of attorney


Certified copies of contracts and documents

Capital Duty.

Upon incorporation of a Cyprus company.

Authorised share capital
Issued share capital
There is no capital duty payable if the shares are issued at their nominal value. There is a €20 flat duty if the shares are issued at a premium.

Upon subsequent increases.

Authorised share capital
Issued share capital
€20 on every issue, whether the shares are issued at nominal value or at a premium.
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