Who fills it in
The registered owner and the buyer (or donee), or their representatives. A foreign buyer as defined in Cap. 109 also needs a permit from the competent authority.
What goes with it
- Appointment arrangement form, in duplicate
- Form N313 tax clearance certificate (immovable property tax, capital gains tax, levy), completed and stamped by the Tax Registrar
- Certificates of payment of municipal taxes, sewerage fees and water fees (or that the property is outside the water supply area)
- Copies of the ID, ARC or passport of all parties; originals shown on the day
- Mortgagee's consent if the property stays mortgaged, or the cancellation document; cancellation of encumbrances or prohibitions
- Permit for a foreign buyer under the Immovable Property Acquisition (Aliens) Law, Cap. 109
- Form N314A1, one per independent unit when buildings are sold
- Form Δ.Ε.307 when a party is represented, signed at the transfer
- For a company buyer not in the Cyprus register: certificates of incorporation, registered address, directors and shareholders and the articles, apostilled, with the DLS sworn statement
- Documents not in Greek or English: a translation by a sworn translator in Cyprus
- Transfer fees on a sale: 3% up to €85,000, 5% from €85,001 to €170,000, 8% above, with a 50% discount; no fee if VAT was charged on the same sale; no fee on an exchange of equal value
Field by field
Header (page 1)
| On the form | What to write | Example |
|---|---|---|
| District Lands Office ΕΠΑΡΧΙΑΚΟ ΚΤΗΜΑΤΟΛΟΓΙΚΟ ΓΡΑΦΕΙΟ ... | Footnote 1: write the district where the property is. | ΛΕΜΕΣΟΥ (Limassol) |
| Transfer declaration number / encumbrances and prohibitions Αριθμός Δήλωσης Μεταβίβασης / Εμπράγματα βάρη και Απαγορεύσεις | Filled in by the office. | — |
Transferor (Δικαιοπάροχος), up to 2
| On the form | What to write | Example |
|---|---|---|
| Full name / company name Ονοματεπώνυμο / Όνομα Εταιρείας | The registered owner, as on the title deed. | JOHN EXAMPLE |
| ID number / company registration number Αρ. Ταυτ. / Αρ.Εγγραφής | ID, ARC or passport number, or company number. | 0000000 |
| Address: street and number / postcode / municipality, community or parish Διεύθυνση: Οδός/Αριθμός / Ταχ. Κώδ. / Δήμος/Κοινότητα/Ενορία | Full address. | 1 Example Street / 3000 / Limassol |
| Telephone / email Αρ. Τηλεφώνου / Ηλεκτρ. Ταχ. | Contact details. | +357 99 000001 / john@example.com |
Transferee (Δικαιοδόχος), up to 3
| On the form | What to write | Example |
|---|---|---|
| Full name / company name Ονοματεπώνυμο / Όνομα Εταιρείας | The new owner, as in the passport or ID. | MARIA EXAMPLE |
| ID number / company registration number Αρ. Ταυτ. / Αρ.Εγγραφής | ID, ARC or passport number, or company number. | X0000000 |
| Address Διεύθυνση: Οδός/Αριθμός / Ταχ. Κώδ. / Δήμος/Κοινότητα/Ενορία | Full address. | 2 Example Avenue / 3010 / Limassol |
| Telephone / email Αρ. Τηλεφώνου / Ηλεκτρ. Ταχ. | Contact details. | +357 99 000000 / maria@example.com |
Agreement and signatures (page 1)
| On the form | What to write | Example |
|---|---|---|
| Date of agreement Ημερομηνία συμφωνίας | Footnote 2: the date the transfer was agreed, with or without conditions. | 01/09/2026 |
| Deposited sale contract number (ΠΩΕ) Αρ. ΠΩΕ | If the sale contract was deposited at the Land Registry, its number. | ΠΩΕ 0000/2026 |
| Relationship between transferor and transferee Συγγένεια δικαιοπάροχου δικαιοδόχου | Footnote 3: for example 'mother to son'; if none, write 'καμία' (none). | καμία (none) |
| Signatures: transferor / transferee Υπογραφές: Δικαιοπάροχος / Δικαιοδόχος | Footnote 4: a representative writes their full name and address and files the power of attorney. Signed before the Land Registry officer. | J. Example / M. Example |
Table of properties transferred (page 2), one row per property
| On the form | What to write | Example |
|---|---|---|
| No. Α/Α | Row number. | 1 |
| Municipality / community / parish Δήμος / Κοινότητα / Ενορία | From the title deed. | Agios Athanasios |
| Block / registration number Τμήμα / Αριθμός Εγγραφής | From the title deed. | 0 / 12345 |
| Cadastral plan reference: sheet/plan, block, plot Παραπομπή στο κτηματικό σχέδιο: Φύλλο/Σχέδιο / Τμήμα / Τεμάχιο | From the title deed. | 54/33 / 0 / 678 |
| Description of the property Περιγραφή ακινήτου | For example a flat, house or field, as registered. | Flat No. 101 |
| Area (m²) Εμβαδό (τμ) | From the title deed. | 95 |
| Registered share Εγγεγραμμένο μερίδιο | The transferor's registered share. | 1/1 |
| Share of the registered share transferred Μεταβιβαζόμενο μερίδιο του εγγεγραμμένου | Footnote 5: whether the whole share is transferred or which part. | όλο (all) |
| Share of the whole transferred Μεταβιβαζόμενο μερίδιο του όλου | Footnote 5 example: registered ½, transferred all of it = ½ of the whole. | 1/1 |
| Present condition of the property Παρούσα κατάσταση ακινήτου | Footnote 6: if it differs from the registration, write the difference; if the same, 'ως η εγγραφή' (as registered). | ως η εγγραφή (as registered) |
| Reason for transfer (sale / gift / exchange) Λόγοι Μεταβίβασης (πώληση/δωρεά/ανταλλαγή) | One of the three. | πώληση (sale) |
| Sale price / remarks Τίμημα Πώλησης / Παρατηρήσεις | The price for a sale. The DLS may assess market value if it thinks the price is too low. | €250,000 |
Page 3 — Reserved rights and transferee's confirmation
| On the form | What to write | Example |
|---|---|---|
| Reserved right (usufruct, habitation, or both) Επιφυλασσόμενο Δικαίωμα (Επικαρπίας, Οίκησης, Οίκησης και Επικαρπίας) | Footnote 7: describe any reserved right and give the name and address of the person who keeps it. Both sign. | — |
| Transferee's confirmation: I have been informed of the mortgages / deposited contracts numbered ... in favour of ... Βεβαίωση από το Δικαιοδόχο: Ενημερώθηκα για τις Υποθήκες/ΠΩΕ που υπάρχουν με αριθμούς ... προς όφελος του/των ... | Only if the property passes with a mortgage or deposited contract on it. The transferee signs. | — |
| Official use: Land Registry officer; fees paid for title registration, registration certificates, site inspection, notification Για υπηρεσιακή χρήση / Κτηματολόγος / Δικαιώματα που πληρώθηκαν: Εγγραφή τίτλου, Πιστοποιητικά Εγγραφής, Επιτόπια Έρευνα, Γνωστοποίηση | Filled in by the office on the day. | — |
Common mistakes
- Filing without the N313 tax clearance stamped by the Tax Registrar. The DLS lists it as required.
- Forgetting the municipal, sewerage and water fee certificates.
- Leaving 'present condition' blank. The form asks for the difference, or 'ως η εγγραφή' if there is none.
- A foreign buyer without the Cap. 109 permit to acquire property.
- A representative signing without the power of attorney and form Δ.Ε.307.
- Selling a share to a non-co-owner without the co-owners' written consent on form N254A.
Questions
What is the N270 form?
The Land Registry declaration that transfers registered property from the owner to the new owner by sale, gift or exchange, under Law 9/1965.
How much is the property transfer fee in Cyprus?
On a sale: 3% up to €85,000, 5% from €85,001 to €170,000 and 8% above, with a 50% discount. No fee is charged if VAT was paid on the same sale. Exchanges of equal value pay no fee.
Do buyer and seller have to go to the Land Registry?
Both sign the declaration before the Land Registry officer on the appointment day, in person or through representatives with a power of attorney.
Is there an English version?
No. N.270 is Greek only, as a fillable Word file or a PDF for handwriting.
Sources
- Department of Lands and Surveys: sale/exchange (documents, procedure, transfer fees), checked 23 October 2026
- Department of Lands and Surveys: form N.270 (Word), checked 23 October 2026
- Department of Lands and Surveys: form N.270 (PDF with footnotes), checked 23 October 2026
- Fees and charges (Rights and Fees leaflet) — Department of Lands and Surveys
Figures checked 28 October 2026. Rules change: we confirm them for your case before you act.