13 JANUARY, 2026
Cyprus Stamp Duty Law Abolished
Effective 1 January 2026, Cyprus has abolished the Stamp Duty Law (Law 19/1963), following the enactment of Law N.239(I)/2025.
This marks a major shift in the country’s fiscal landscape. As a result:
- All documents drafted and signed from 1 January 2026 onwards—such as contracts, loan agreements, property transactions—will no longer incur stamp duty.
- Documents signed on or before 31 December 2025, even if only by one party, remain subject to duty under the previous law, and must be stamped accordingly.
Impact on Businesses:
- Costs are significantly reduced: eliminating stamp duty removes financial burdens associated with document execution and record-keeping.
- Enhanced efficiency: streamlined processing of real estate deals, corporate agreements, and leasing contracts.
- Improved investment attractiveness: removing this tax encourages cross-border and domestic business transactions.
- Transitional compliance: Businesses must verify stamping on all documents signed up to year-end 2025 to avoid penalties.
This reform marks a significant move towards modernizing Cyprus’ regulatory framework, streamlining bureaucracy to create a more business-friendly environment that benefits both local companies and international investors
If you require any assistance or further clarifications regarding this legislative change or its implications, please do not hesitate to contact us. Our team is available to provide guidance and support.
Anastasia Piperidou
Lawyer
Elena Hajiroussou LLC
anastasia.piperidou@consulco.com