Tax is only imposed on profits from disposal of immovable property situated in Cyprus, on companies’ shares (not listed in any stock market), which have immovable property in Cyprus.

For more detailed information about Capital Gains Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:

Tax Charge | Profit Determination | Exemptions | Individuals' Lifetime Exemptions

For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):

Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar