No permission needed
EU and EEA buyers
Buy on the same terms as Cypriots: Cap. 109 does not treat citizens of the EU or EEA, or companies set up in an EU state, as aliens.
Options
Council of Ministers consent
Buyers from outside the EU
Apply on Form Comm. 145 to the District Officer, with a bank statement. Land beyond what a home or business premises needs, and in any case over two donums, brings extra conditions; a lease over 33 years counts as buying.
VAT, no transfer fee
New home from a developer
VAT at 19%, or 5% on the first 130 m² and €350,000 of a main home costing up to €475,000 with up to 190 m². Ask whether the developer's land is mortgaged and when the deed will be issued.
Transfer fee, no VAT
Resale
The Land Registry transfer fee is 3% up to €85,000, 5% to €170,000 and 8% above, with a 50% discount: €8,600 on a €300,000 home.
Steps and timeline
- 11–4 weeks
Budget and shortlist
Set a budget that includes VAT or the transfer fee; a licensed estate agent shortlists homes and arranges viewings.
- 22–4 weeks
Due diligence
Your advocate checks the title deed, encumbrances and mortgages on the land, building and planning permits and the developer.
- 3by application
Permission for non-EU buyers
Under Cap. 109 a buyer from outside the EU needs the consent of the Council of Ministers; the advocate files Form Comm. 145 with the District Officer where the property is.
- 42–4 weeks
Contract
Negotiation and signing; no stamp duty on contracts signed from 1 January 2026.
- 5within 6 months
Lodge the contract
The advocate lodges the signed contract at the District Land Office within six months of signing (fee €50), which protects you against a later sale or mortgage.
- 6months
Registration and transfer
Pay as agreed; at transfer the Land Registry charges the transfer fee on a resale, or nothing if VAT was paid, and registers the title in your name.
What checks do we make before you pay a deposit?
We check the title deed, mortgages and other charges on the land, the building and planning permits and the developer's record. A licensed Cyprus advocate signs off the legal checks. Only then do you pay a deposit and sign. We lodge the signed contract at the Land Registry within six months, which protects you against a later sale.
What taxes do you pay when buying property in Cyprus?
A new home carries VAT: 19%, or 5% on a qualifying main home. A resale carries the Land Registry transfer fee instead. There is no stamp duty on contracts signed from 1 January 2026. Lodging the contract costs €50. We work out the total before you make an offer, so the budget has no surprises.
In your city
Documents
Non-EU buyers: Form Comm. 145
0 of 4 ready
Official forms: Δ.Ε.314 (D.E.314) · how to fill it in, Non-employment statement · how to fill it in, Ν.50 (N.50) · how to fill it in, — · how to fill it in, Ν.270 (N.270) · how to fill it in, Δ.Ε.307 (D.E.307) · how to fill it in, — · how to fill it in, Ν.271 (N.271) · how to fill it in, Form Comm. 145 (COMM 145) · how to fill it in
The exact list depends on your situation; we confirm it before filing.
Who does what
What you do
- Share your situation and goals
- Collect documents from home
- Agree the scope of work in writing
What we do
- Check the requirements for your case
- Prepare the documents and file the application
- Follow up until the decision
Your coordinator
- Plans the work and next steps
- Keeps one timeline for everything
- Reminds you of renewals and deadlines
Common mistakes
- Paying a deposit before your advocate has checked the title deed and any mortgage on the developer's land.
- Using the seller's or the developer's lawyer.
- Not lodging the contract at the Land Registry within six months of signing.
- Assuming a new home qualifies for 5% VAT: it must be your main residence and within the area and price limits.
- Buying from outside the EU without filing for the Council of Ministers' consent.
What affects the cost
The price depends on your situation. We explain the scope and expected costs before work begins.
Price, and whether VAT or the transfer fee appliesAdvocate's fee, agreed in writingMortgage registration, 1% of the loanNumber of buyers and properties
Questions
Should I buy from property developers or resale?
Buying new from property developers means VAT (5% on a qualifying main home) and often a title deed issued years later; the contract lodged at the Land Registry protects you meanwhile, and your lawyer checks whether the developer's land is mortgaged. A resale carries the Land Registry transfer fee instead of VAT.
Should I use the developer's lawyer?
No. Use a lawyer who acts only for you, not for the seller or developer, and checks the title deed, encumbrances and permits before you pay a deposit.
What does it cost to buy property in Cyprus?
On a new home you pay VAT: 19%, or 5% on the first 130 m² and €350,000 of a main home up to €475,000 and 190 m². On a resale you pay the Land Registry transfer fee instead: 3% up to €85,000, 5% to €170,000 and 8% above, halved, so €8,600 on a €300,000 home. Stamp duty is abolished for contracts signed from 1 January 2026, lodging the contract costs €50 and a mortgage adds 1% of the loan. The home purchase costs calculator works out your case.
Does buying property in Cyprus give residency?
Not on its own. A qualifying investment can support an application for permanent residence; see permanent residence.
Can a non-EU citizen buy property in Cyprus?
Yes, with the consent of the Council of Ministers under the Acquisition of Immovable Property (Aliens) Law, Cap. 109. The application, Form Comm. 145, goes to the District Officer of the district where the property is, with a bank statement and the property's registration details; your advocate files it. EU and EEA citizens need no permission.
When must the contract be lodged at the Land Registry?
Within six months of signing, under the Sale of Land (Specific Performance) Law 81(I)/2011. Lodging costs €50 and protects you if the seller later tries to sell or mortgage the property. Your advocate lodges it at the District Land Office.
Who does what in a purchase?
A licensed estate agent finds and shows homes. Your own advocate checks the title and permits, negotiates and lodges the contract, and files the permit for non-EU buyers. We handle the steps, dates and documents; we do not sell property, and the legal checks are signed by a licensed Cyprus lawyer.
Sources
- Department of Lands and Surveys: depositing a sale contract, checked 28 October 2026
- Acquisition of Immovable Property (Aliens) Law, Cap. 109, checked 28 October 2026
- Department of Lands and Surveys: rights and fees, checked 28 October 2026
- PwC Worldwide Tax Summaries: Cyprus other taxes (reviewed 2026-08-04)
- VAT Law (cylaw.org), checked 28 October 2026
- Sale of Land (Specific Performance) Law 81(I)/2011, art. 3: contract lodged within six months, checked 28 October 2026
- District Administration: Form Comm. 145, application by an alien for the consent of the Council of Ministers to acquire immovable property, checked 28 October 2026
- KPMG: Cyprus repeal of the Stamp Duty Laws from 1 January 2026, checked 28 October 2026
- Stamp Duty (Repeal) Law 239(I)/2025, Official Gazette 31 December 2025 (cylaw.org)
- Reduced rate VAT 5% certificate for a primary residence — Tax Department
Figures checked 28 October 2026. Rules change: we confirm them for your case before you act.
