Cyprus charges Capital Gains Tax at 20% on profits from the sale of immovable property situated in Cyprus. Estimate your liability — including deductible costs and the lifetime exemptions.
What you paid for the property. If it was donated, use its market value at the donation date.
Additions such as an extra floor, pool, heating, land levelling, architect fees.
Lawyer's fees, registered agent's commission, loan interest on the property, advertising.
Lifetime Exemption
Select the exemption that applies to this disposal. Previous exemption use reduces the amount available, and the overall lifetime ceiling is €150,000 per individual.
Lifetime Exemptions Previously Used (EUR)
Enter the amount already claimed under each category across earlier disposals.
This is a conservative estimate: Cyprus law also allows the acquisition cost and improvements to be adjusted for inflation (indexation) from the date of purchase, which typically reduces the taxable gain further — often substantially for property held over many years. Your actual liability may therefore be lower than shown.
Certain transactions fall outside the ordinary calculation: gifts between spouses and up to third-degree relatives, transfers to family companies, transfers to the Government or charities, company reorganisations, and sales of shares in property-owning companies each follow special rules. If your situation involves any of these, seek advice before proceeding.
The 2026 lifetime exemptions are €150,000 for a qualifying principal residence, €50,000 for agricultural land disposed of by a farmer, and €30,000 for other disposals. These exemptions are subject to an overall lifetime ceiling of €150,000 per individual, reduced by any amount previously utilised.
Disclaimer: This calculator is a general guide only and does not constitute legal or tax advice. Indexation, exemption eligibility, and special rules must be confirmed with a professional assessment before completing a transaction.