Cyprus Capital Gains Tax Calculator
Calculate your Capital Gains Tax liability on the disposal of immovable property in Cyprus.
Property Transaction Details
Documented expenditure on additions or improvements to the property.
The cost base is adjusted for inflation from date of acquisition to date of disposal.
Disclaimer
Capital Gains Tax in Cyprus is levied at 20% on gains from the disposal of immovable property situated in Cyprus (or shares of companies holding such property). This calculator uses general lifetime exemption amounts. The actual exemption may differ based on your specific circumstances and any exemptions previously claimed. Gains from the disposal of property acquired before 1980 may be calculated differently. Please consult a qualified professional.
Capital Gains Tax in Cyprus is 20%, charged only on gains from Cyprus-situated immovable property (and shares in companies that own such property). From 2026 the lifetime exemptions rose sharply: €30,000 general, €50,000 for farmers and €150,000 for a primary residence.
How it works
- The taxable gain is the sale price less the purchase price, allowable improvement costs and an inflation indexation allowance.
- A lifetime exemption is then deducted: €150,000 (primary residence), €50,000 (farmer) or €30,000 (any other disposal).
- CGT of 20% is charged on the remaining gain.
- A separate 0.4% levy on the sale price also applies to the seller.
Worked example
Take a person selling a Cyprus property that is not their main home, with a gain of €100,000 after costs. The €30,000 general lifetime exemption leaves €70,000 taxable. Capital Gains Tax at 20% is €14,000. A separate 0.4% levy on the sale price also applies.
Frequently Asked Questions
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