'%3e%3cpath%20fill='%23eee'%20d='M0%200h512v512H0z'/%3e%3cpath%20fill='%236da544'%20d='M400.7%20222.6h-33.4a111.3%20111.3%200%200%201-222.6%200h-33.4c0%2066.2%2044.5%20122%20105.2%20139.2a37%2037%200%200%200%203.9%2040.5l36.3-29.2%2036.4%2029.2a37%2037%200%200%200%203.7-40.8%20144.8%20144.8%200%200%200%20103.9-138.9z'/%3e%3cpath%20fill='%23ffda44'%20d='M167%20211.5s0%2055.6%2055.6%2055.6l11.1%2011.2H256s11.1-33.4%2033.4-33.4c0%200%200-22.3%2022.3-22.3H345s-11-44.5%2044.6-77.9l-22.3-11.1s-78%2055.6-133.6%2044.5v22.2h-22.2l-11.2-11-33.3%2022.2z'/%3e%3c/g%3e%3c/svg%3e)
Capital gains tax in Cyprus 2026
Capital gains are generally simply not taxable in Cyprus: shares, bonds, funds and foreign property can all be sold at 0%.
The one exception is local: a 20% capital gains tax on Cyprus real estate — including unlisted shares of companies whose value is at least 20% Cyprus property — softened by lifetime exemptions of up to EUR 150,000.
At a glance
- top rate
- 20% (Cyprus immovable property only)
- entry band
- 0% on securities and everything abroad
- tax year basis
- Per disposal
- filing deadline
- Declared and paid at the disposal
- residency basis
- Location of the property decides — residence is irrelevant
- regime flag
- Lifetime exemptions: EUR 150,000 home / 50,000 farmland / 30,000 other (raised 2026)
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Shares, bonds, fund units and all other securities — exempt from income tax and capital gains tax |
| 0% | — | Real estate located outside Cyprus |
| 20% | Gain | Cyprus real estate, and unlisted shares in companies deriving 20%+ of value from it (threshold cut from 50% in 2026) |
| 0% | — | Shares listed on a regulated market; unregulated-market listings up to EUR 50,000 of disposals a year (new 2026) |
| 0.4% | Sale price | Separate contribution on Cyprus property sales, alongside any gains tax |
Thresholds & allowances
- Private residence exemptionEUR 150,000 lifetime
Raised from EUR 85,430 in 2026; requires 5 years of owner occupation
- Farmland / other propertyEUR 50,000 / EUR 30,000 lifetime
For owner-occupied farmland and any other Cyprus property respectively (raised in 2025–26)
- 2015–16 purchase exemption0%
Cyprus property bought between 16 July 2015 and 31 December 2016 sells free of gains tax
Residency
Residency trigger
The 20% tax follows the asset: Cyprus property (or property-rich unlisted shares) is caught whoever owns it, and gains on anything else are outside the tax altogether.
Non-resident treatment
Non-residents face the same 20% on Cyprus property and nothing on other disposals; there is no exit tax when individuals emigrate.
Notes
- Losses on Cyprus property offset property gains this year or any later year, with no expiry.
- Inherited property keeps the value at the date the deceased acquired it as its base cost — heirs inherit the gain as well as the asset.
- Unregulated-market listed shares already owned on 31 December 2025 are grandfathered — exempt whatever their later sale value.
- Gains from restructuring non-performing loans stay exempt until end-2030.
FAQ
Does Cyprus tax gains on shares?
No — 0% on securities, whether Cypriot or foreign, unless the company is unlisted and 20%+ of its value comes from Cyprus real estate.
What do I pay when selling Cyprus property?
20% on the gain after indexation and lifetime exemptions (EUR 150,000 for a home occupied 5+ years), plus a 0.4% contribution on the price.
Figures: tax year 2026, compiled from public sources. Not tax advice.