Who fills it in
Individuals and companies disposing of immovable property in Cyprus by sale, exchange, gift or a similar transfer. Use one form for each disposal.
What goes with it
- The sale agreement, where there is one (mandatory), stamped where applicable
- Title deeds, or the purchase documents if there are no titles, and leases where applicable
- Form T.D.413, questionnaire on the disposal
- Evidence of cost and date of acquisition, and of every amount you deduct: transfer fees, loan agreement and interest statements, estate agent's invoice and licence, invoices for additions
- Statements of capital allowances (tax depreciation), if claimed
- Electricity consumption statement from the EAC for each flat, house, shop or office
- Form N313 for the transfer, and any other documents the Tax Department lists for your type of disposal
Field by field
Page 1: seller (ΣΤΟΙΧΕΙΑ ΔΙΑΘΕΤΗ)
| On the form | What to write | Example |
|---|---|---|
| Full name / company name ΟΝΟΜΑΤΕΠΩΝΥΜΟ / ΕΠΩΝΥΜΙΑ | As in your ID or passport; for a company, as in its certificate of registration. | JOHN EXAMPLE |
| Correspondence address ΔΙΕΥΘΥΝΣΗ ΑΛΛΗΛΟΓΡΑΦΙΑΣ | Where the assessment should be sent. | 1 Example Street, 3000 Limassol |
| Tax number / telephone Α.Φ.Μ. / ΑΡ. ΤΗΛ. | Your Cyprus tax identification number. Without one, register first and then file the return. | 00000000X / +357 99 000000 |
| Date of disposal ΗΜΕΡΟΜΗΝΙΑ ΔΙΑΘΕΣΗΣ | The one-month deadlines for the return and the tax run from this date. | 01/10/2026 |
| For official use: tax reference / levy reference ΓΙΑ ΕΠΙΣΗΜΗ ΧΡΗΣΗ: Αναφ.Φορολ. / Αναφ.Τέλους | Leave blank. | — |
Page 1: capital gains tax calculation (ΥΠΟΛΟΓΙΣΜΟΣ ΦΟΡΟΥ ΚΕΦΑΛΑΙΟΥΧΙΚΩΝ ΚΕΡΔΩΝ)
| On the form | What to write | Example |
|---|---|---|
| Disposal proceeds (from page 3, total of column 17) Προϊόν Διάθεσης (από σελίδα 3, σύνολο στήλης 17) | The price in the agreement. For a gift, the market value. | €300,000 |
| Less: deductions (from page 3, total of column 16) Μείον: Αφαιρέσεις (από σελίδα 3, σύνολο στήλης 16) | Inflation-adjusted cost plus allowable expenses. | €220,000 |
| Exchange gain Κέρδος ανταλλαγής | Only for an exchange: the gain not used to acquire the other property. | — |
| Balance ΥΠΟΛΟΙΠΟ | Proceeds less deductions, plus any exchange gain. | €80,000 |
| Plus: depreciation up to 31/12/2007 / depreciation from 1/1/2008 Πλέον: Αποσβέσεις μέχρι 31/12/2007 / Αποσβέσεις από 1/1/2008 | Capital allowances given under income tax, for example on a let property. | — |
| Gain / (loss) on this disposal ΚΕΡΔΟΣ / (ΖΗΜΙΑ) ΑΠΟ ΤΗ ΔΙΑΘΕΣΗ ΑΥΤΗ | Delete as appropriate. | €80,000 |
| Less: loss brought forward Μείον: Ζημιά από μεταφορά | Losses from earlier disposals are carried forward against later gains. | — |
| Exemption / remaining exemption Απαλλαγή / Υπόλοιπο απαλλαγής | Individuals have lifetime exemptions. The printed notes show the amounts before 2026 (€17,086.01 general, €25,629.02 farmland, €85,430.07 main residence). Law 242(I)/2025 raised them from 1 January 2026 to €30,000, €50,000 and €150,000. | €17,086.01 |
| Taxable gain / loss carried forward / remaining exemption ΦΟΡΟΛΟΓΗΤΕΟ ΚΕΡΔΟΣ / ΖΗΜΙΑ ΜΕΤΑΦΕΡΟΜΕΝΗ / ΥΠΟΛΟΙΠΟ ΑΠΑΛΛΑΓΗΣ | Delete as appropriate. | €62,913.99 |
| Capital gains tax at 20% ΦΟΡΟΣ ΚΕΦΑΛΑΙΟΥΧΙΚΩΝ ΚΕΡΔΩΝ @ 20% | 20% of the taxable gain. | €12,582.80 |
| Less: estate duty paid Μείον: Φόρος Κληρονομιάς που πληρώθηκε | Only for inherited property where estate duty was paid. | — |
| Tax payable (code 0500) ΦΟΡΟΣ ΠΛΗΡΩΤΕΟΣ (0500) | Due within one month of the disposal. | €12,582.80 |
Page 1: levy, relationship and declarations
| On the form | What to write | Example |
|---|---|---|
| Levy for the Central Agency for Equitable Distribution of Burdens (code 0510): total sale price of properties with a general valuation (page 3, column 19) at 0.4% ΤΕΛΟΣ για Κεντρικό Φορέα Ισότιμης Κατανομής Βαρών (0510): Συνολικό τίμημα πώλησης ακινήτων που έχουν Α.Γ.Ε. (από σελ. 3, στήλη 19) € ... @ 0,4% | Since 18/11/2022, 0.4% of the sale price of property with a Land Registry general valuation. It does not apply to loan restructuring sales used to repay non-performing loans or to company reorganisations. Paid at transfer. | €300,000 × 0.4% = €1,200 |
| Relationship of seller to buyer Συγγένεια / σχέση διαθέτη με δικαιοδόχο | For example 'none', 'spouse' or 'son'. | None |
| Buyer's declaration: signature, name, address, ID or registration number, telephone ΔΗΛΩΣΗ ΔΙΚΑΙΟΔΟΧΟΥ: ΥΠΟΓΡΑΦΗ / ΟΝΟΜΑΤΕΠΩΝΥΜΟ / ΕΠΩΝΥΜΙΑ / ΔΙΕΥΘΥΝΣΗ / ΑΡ. ΤΑΥΤ./ ΕΓΓΡΑΦΗΣ / ΑΡ. ΤΗΛ. | Only when there is no written agreement: the buyer confirms there is none and that the price is true. The Tax Department says all signatures must then be certified by a certifying officer. | — |
| Seller's declaration: ... I declare that there is / is not a written disposal agreement and that this return is true ΔΗΛΩΣΗ ΔΙΑΘΕΤΗ: ... δηλώνω ότι υπάρχει / δεν υπάρχει γραπτή συμφωνία ... | Delete 'is' or 'is not'. | there is |
| Signature / name / capacity / tax number or ID / date ΥΠΟΓΡΑΦΗ / ΟΝΟΜΑΤΕΠΩΝΥΜΟ / ΙΔΙΟΤΗΤΑ / Α.Φ.Μ. / ΑΡ. ΤΑΥΤ. / ΗΜΕΡΟΜΗΝΙΑ | Capacity: seller, director, secretary, partner, representative, guardian etc. | J. Example / JOHN EXAMPLE / Seller / 00000000X / 15/10/2026 |
| Address of representative or guardian / telephone ΔΙΕΥΘΥΝΣΗ ΑΝΤΙΠΡΟΣΩΠΟΥ Ή ΚΗΔΕΜΟΝΑ / ΑΡ. ΤΗΛ. | Only if a representative or guardian files the return. | — |
Page 2: property disposed of (ΚΑΤΑΣΤΑΣΗ ΣΤΟΙΧΕΙΩΝ ΑΚΙΝΗΤΗΣ ΙΔΙΟΚΤΗΣΙΑΣ ΠΟΥ ΔΙΑΤΙΘΕΤΑΙ / ΠΩΛΕΙΤΑΙ)
| On the form | What to write | Example |
|---|---|---|
| 1 District / 2 Town, village or parish 1 Επαρχία / 2 Πόλη / Χωριό ή Ενορία | One line per property; separate lines for shares bought on different dates. | Limassol / Germasogeia |
| 3 Title registration number / 4 Sheet/plan / 5 Plot number 3 Αριθμός Εγγραφής Τίτλου / 4 Φ/ΣΧ. / 5 Αριθμός Τεμαχίου | From the title deed. | 0/0000 / 00/00 / 000 |
| 6 Area: land (donums / m²) / buildings (m²) 6 Εμβαδό: Γη (Δεκ. / τ.μ.) / Κτίρια (τ.μ.) | From the title deed. | — / 0 / 95 |
| 7 Description of property 7 Περιγραφή Ακινήτου | For example apartment, house, plot. | Apartment |
| 8 Original share in the whole* 8 Αρχικό Μερίδιο στο όλο* | Your share as shown on the title deed. | 1/1 |
| 9 Number and date of the transfer (acquisition) 9 Αρ. και Ημ. Μεταβίβασης (απόκτησης) | The Land Registry transfer by which you acquired it. | 0000/2015, 10/03/2015 |
| Expenses / additions – description / title registration number it relates to Δαπάνες / Προσθήκες – περιγραφή / Αριθμός εγγραφής τίτλου που αφορά | Improvements or additions after acquisition, with evidence. | New kitchen 2020 / 0/0000 |
| Transfer fees** / interest** / estate agent's commission** Μεταβιβαστικά δικαιώματα** / Τόκοι** / Προμήθεια κτηματομεσίτη** | These are not adjusted for inflation. Attach receipts, loan statements and the agent's invoice. | €6,000 / €8,000 / €9,000 |
| Documents required and attached: 1) sale agreement, mandatory where it exists 2) title deeds or purchase documents, and leases 3) evidence for the amounts claimed 4) capital allowance statements, if claimed ΣΤΟΙΧΕΙΑ ΠΟΥ ΑΠΑΙΤΟΥΝΤΑΙ ΚΑΙ ΕΠΙΣΥΝΑΠΤΟΝΤΑΙ: 1) Συμφωνία πώλησης ... 2) Τίτλοι ιδιοκτησίας ή αγοραπωλητήρια έγγραφα ... 3) Οποιαδήποτε στοιχεία υποστηρίζουν τα ποσά ... 4) Καταστάσεις κεφαλαιουχικών εκπτώσεων | Tick each box you attach. | √ 1, 2, 3 |
Page 3: deductions (ΥΠΟΛΟΓΙΣΜΟΣ ΑΦΑΙΡΕΣΕΩΝ), columns 10–19
| On the form | What to write | Example |
|---|---|---|
| 10 Inflation date 10 Ημερ. πληθωρισμού | The date of acquisition or of the expense, used for the inflation index. | 10/03/2015 |
| 11 Share in the whole disposed of 11 Μερίδιο στο όλο που διατίθεται | The share you are selling now. | 1/1 |
| 12 Amount* in Cyprus pounds / 13 Amount* in euros 12 Ποσό* £ / 13 Ποσό* € cent | Cost of acquisition, or the market value at 1/1/1980 (or 14/7/1974 or 27/6/1978) for older property. Pounds for disposals up to 31/12/2007, euros after. | €200,000 |
| 14 Inflation index at disposal date / 15 Inflation index at acquisition or expense date 14 Δείκτης Πληθωρισμού ημερ. διάθεσης / 15 Δείκτης Πληθ. ημερ. απόκτησης / δαπάνης | Published by the Tax Department. | — |
| 16 Inflation-adjusted value 16 Αναπροσαρμοσμένη αξία λόγω πληθωρισμού £ / € | Amount × index at disposal ÷ index at acquisition. Transfer fees, interest and commission are not adjusted. | €205,000 |
| 17 Disposal proceeds 17 Προϊόν διάθεσης £ / € | The price for this share. | €300,000 |
| 18 General valuation of the share transferred (column 11) 18 Α.Γ.Ε. μεταβιβαζόμενου μεριδίου (στήλη 11) | The latest Land Registry general valuation before the disposal. | €150,000 |
| 19 Sale price of the share that has a general valuation 19 Τίμημα πώλησης μεριδίου που έχει Α.Γ.Ε. | The base for the 0.4% levy. | €300,000 |
| Totals (carried to 'Deductions', 'Disposal proceeds' and 'Total sale price of properties with a general valuation' on page 1) ΣΥΝΟΛΑ (μεταφέρονται ανάλογα στις «Αφαιρέσεις», στο «Προϊόν Διάθεσης» και στο «Συνολικό τίμημα πώλησης ακινήτων που έχουν Α.Γ.Ε.», σελίδα 1) | Add each column and copy the totals to page 1. | — |
Common mistakes
- Filing after the transfer at the Land Registry. The return is due within one month of the disposal and before transfer; filing late costs €100.
- Paying the tax late. Interest and a 5% charge apply if it is not paid within one month of the disposal.
- Adjusting transfer fees, interest or agent's commission for inflation. The form says they are not adjusted.
- Claiming expenses without invoices and payment proof.
- Using one T.D.401 for several disposals. Use a separate form for each.
- Using the exemption amounts printed in the notes. From 1 January 2026 they are €30,000 general, €50,000 farmland and €150,000 for a main residence (Law 242(I)/2025).
Questions
When must T.D.401 be filed?
Within one month of the disposal, and in any case before the property is transferred, so the tax can be assessed.
What is the capital gains tax rate in Cyprus?
20% of the taxable gain on Cyprus immovable property.
What is the 0.4% fee on the form?
A levy for the Central Agency for Equitable Distribution of Burdens, charged since 18/11/2022 on the sale price of property with a Land Registry general valuation and paid at transfer.
Is there an English version of T.D.401?
No. The Tax Department publishes it in Greek only. This page gives the English for each line.
Where do I submit it?
The Tax Department's forms page says the forms can be handed in at its district offices.
Sources
- Tax Department: capital gains forms and required documents (Greek), checked 23 October 2026
- Tax Department: form T.D.401 (2023) with notes, checked 23 October 2026
- Law 242(I)/2025 amending the Capital Gains Tax Law, article 3 (in force 1 January 2026), Official Gazette 31 December 2025, checked 24 October 2026
Figures checked 24 October 2026. Rules change: we confirm them for your case before you act.