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26:["$","div",null,{"className":"flex flex-1 flex-col p-5","children":[["$","div",null,{"className":"mb-3 flex items-center gap-3 text-xs text-slate-500","children":[["$","time",null,{"dateTime":"2026-07-08","children":"8 July 2026"}],["$","span",null,{"aria-hidden":"true","children":"•"}],["$","span",null,{"className":"inline-flex items-center gap-1","children":[["$","svg",null,{"width":13,"height":13,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":1.75,"strokeLinecap":"round","strokeLinejoin":"round","role":"presentation","aria-hidden":true,"aria-label":"$undefined","children":[null,"$12:0:props:children:props:children:4:props:children:1:props:children:0:props:children:1"]}],"3 min read"]}]]}],["$","h3",null,{"className":"font-serif text-xl font-bold leading-snug text-brand-900","children":["$","$L5",null,{"href":"/articles/buying-property-in-cyprus-step-by-step","className":"after:absolute after:inset-0 group-hover:text-brand-700","children":"How to Buy Property in Cyprus: A Step-by-Step Guide for 2026"}]}],["$","p",null,{"className":"mt-2 flex-1 text-sm leading-relaxed text-slate-600","children":"From reservation deposit to title deeds — every stage of buying property in Cyprus explained in order, including the safeguards that protect overseas buyers."}],["$","span",null,{"className":"mt-4 inline-flex items-center gap-1 text-sm font-semibold text-brand-700","children":["Read More",["$","svg",null,{"width":16,"height":16,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":1.75,"strokeLinecap":"round","strokeLinejoin":"round","role":"presentation","aria-hidden":true,"aria-label":"$undefined","className":"transition-transform duration-200 group-hover:translate-x-0.5","children":[null,"$1e:props:children:props:children:1:props:children:0:props:children:1:props:children:3:props:children:1:props:children:1"]}]]}]]}]
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21:[["$","p",null,{"children":"One of the most attractive aspects of buying property in Cyprus is its efficient tax regime — but the exact taxes you pay depend on whether the property is new or resale, and whether it will be your main home. This guide breaks down every cost, with worked examples."}],"\n",["$","h2",null,{"id":"taxes-when-you-buy","children":["$","a",null,{"href":"#taxes-when-you-buy","children":"Taxes when you buy"}]}],"\n",["$","h3",null,{"id":"vat-new-properties","children":["$","a",null,{"href":"#vat-new-properties","children":"VAT (new properties)"}]}],"\n",["$","p",null,{"children":["When you buy a ",["$","strong",null,{"children":"brand-new property"}]," being sold for the first time, VAT applies at the standard rate of ",["$","strong",null,{"children":"19%"}],". However, buyers of a qualifying ",["$","strong",null,{"children":"primary residence"}]," benefit from a reduced rate of ",["$","strong",null,{"children":"5%"}]," on the first portion of the property (subject to area and value conditions). This reduced rate is a significant saving for those relocating to Cyprus."]}],"\n",["$","h3",null,{"id":"transfer-fees-resale-properties","children":["$","a",null,{"href":"#transfer-fees-resale-properties","children":"Transfer fees (resale properties)"}]}],"\n",["$","p",null,{"children":[["$","strong",null,{"children":"Resale properties"}]," do not attract VAT. Instead, the buyer pays ",["$","strong",null,{"children":"transfer fees"}]," to the Land Registry, calculated on a tiered scale of the property value:"]}],"\n",["$","ul",null,{"children":["\n",["$","li",null,{"children":"Up to €85,000 — 3%"}],"\n",["$","li",null,{"children":"€85,001 to €170,000 — 5%"}],"\n",["$","li",null,{"children":"Above €170,000 — 8%"}],"\n"]}],"\n",["$","p",null,{"children":"Where VAT has been paid on a property, transfer fees do not apply — so you never pay both."}],"\n",["$","h3",null,{"id":"stamp-duty","children":["$","a",null,{"href":"#stamp-duty","children":"Stamp duty"}]}],"\n",["$","p",null,{"children":"Stamp duty is payable on the contract of sale, on a tiered scale up to a capped maximum. It is modest relative to the purchase price but must be paid to register the contract at the Land Registry."}],"\n",["$","h2",null,{"id":"a-worked-example","children":["$","a",null,{"href":"#a-worked-example","children":"A worked example"}]}],"\n",["$","p",null,{"children":"Consider a €300,000 resale apartment bought as a second home:"}],"\n",["$","ul",null,{"children":["\n",["$","li",null,{"children":[["$","strong",null,{"children":"VAT:"}]," none (resale)"]}],"\n",["$","li",null,{"children":[["$","strong",null,{"children":"Transfer fees:"}]," roughly €11,000 across the tiered bands"]}],"\n",["$","li",null,{"children":[["$","strong",null,{"children":"Stamp duty:"}]," a few hundred euros on the contract value"]}],"\n"]}],"\n",["$","p",null,{"children":["By contrast, the same value as a ",["$","strong",null,{"children":"new primary residence"}]," would attract 5% VAT on the qualifying portion and ",["$","strong",null,{"children":"no"}]," transfer fees."]}],"\n",["$","h2",null,{"id":"taxes-while-you-own","children":["$","a",null,{"href":"#taxes-while-you-own","children":"Taxes while you own"}]}],"\n",["$","ul",null,{"children":["\n",["$","li",null,{"children":[["$","strong",null,{"children":"Immovable Property Tax:"}]," the national annual property tax was ",["$","strong",null,{"children":"abolished in 2017"}],"."]}],"\n",["$","li",null,{"children":[["$","strong",null,{"children":"Municipal & local rates:"}]," owners pay modest annual charges for refuse collection, street lighting, sewerage and community services — typically a few hundred euros per year."]}],"\n",["$","li",null,{"children":[["$","strong",null,{"children":"Rental income tax:"}]," rental income is taxable; individuals may be subject to income tax and a Special Defence Contribution depending on their residency and domicile status."]}],"\n"]}],"\n",["$","h2",null,{"id":"taxes-when-you-sell","children":["$","a",null,{"href":"#taxes-when-you-sell","children":"Taxes when you sell"}]}],"\n",["$","p",null,{"children":[["$","strong",null,{"children":"Capital Gains Tax (CGT)"}]," is charged at ","$L28"," on the profit from selling Cyprus real estate. Crucially, the taxable gain is reduced by:"]}],"\n","$L29","\n","$L2a","\n","$L2b","\n","$L2c","\n","$L2d","\n","$L2e"]
28:["$","strong",null,{"children":"20%"}]
29:["$","ul",null,{"children":["\n",["$","li",null,{"children":"The original purchase cost, indexed for inflation"}],"\n",["$","li",null,{"children":"The cost of improvements"}],"\n",["$","li",null,{"children":"Certain expenses such as transfer fees and legal costs"}],"\n",["$","li",null,{"children":"Statutory lifetime exemptions available to individuals"}],"\n"]}]
2a:["$","h2",null,{"id":"the-non-domicile-advantage","children":["$","a",null,{"href":"#the-non-domicile-advantage","children":"The non-domicile advantage"}]}]
2b:["$","p",null,{"children":["Individuals who become Cyprus tax residents but are ",["$","strong",null,{"children":"non-domiciled"}]," can benefit from exemptions on dividend and interest income for up to 17 years. Combined with no inheritance tax, this makes Cyprus especially efficient for relocating investors."]}]
2c:["$","h2",null,{"id":"key-takeaways","children":["$","a",null,{"href":"#key-takeaways","children":"Key takeaways"}]}]
2d:["$","ul",null,{"children":["\n",["$","li",null,{"children":["You pay ",["$","strong",null,{"children":"either"}]," VAT ",["$","strong",null,{"children":"or"}]," transfer fees — never both."]}],"\n",["$","li",null,{"children":["A qualifying primary residence can cut VAT from 19% to ",["$","strong",null,{"children":"5%"}],"."]}],"\n",["$","li",null,{"children":["There is ",["$","strong",null,{"children":"no"}]," annual national property tax and ",["$","strong",null,{"children":"no"}]," inheritance tax."]}],"\n",["$","li",null,{"children":"Plan for CGT on exit, but remember the generous allowances."}],"\n"]}]
2e:["$","blockquote",null,{"children":["\n",["$","p",null,{"children":[["$","strong",null,{"children":"Disclaimer:"}]," Tax rules change and depend on personal circumstances. This is general information, not tax advice — consult a licensed Cyprus tax adviser."]}],"\n"]}]
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