Stamp Duty

Receipts:

[Documents relating to transactions involved in reorganization of companies or any transactions that take place outside Cyprus are exempt from stamp duty]

Details Amount
-for amounts of ₤2-₤20
-for amounts over ₤20
2 cents
4 cents

Contracts (Only for transactions that take place within Cyprus):

-for amounts up to ₤100.000

-for amounts over ₤100.000

-unspecified amount



₤1,5 for every ₤1.000
₤2 for every ₤1.000
₤20

Registration of a limited liability company with authorized capital of:

-up to ₤5.000

-from ₤500.001-₤100.000

-over ₤10.000




₤75
₤125
₤125 for the first ₤10.000 and ₤3 for every additional ₤1.000
Issue of shares by a limited company ₤1 for every ₤1.000 paid up value