Abolition of Stamp Duty as of 1 January 2026

With effect from 1 January 2026, the Stamp Duty Laws (1963–2025) have been abolished. This abolition forms part of the wider tax reform to Cyprus tax legislation approved by the Cyprus House of Representatives in late December 2025.

It is noted that any documents drafted and/or signed—whether by one or more contracting parties—on or before 31 December 2025 remain subject to stamp duty, in accordance with the Stamp Duty Laws (1963–2025), and must be stamped following the applicable procedures.

This position is based on an official announcement by the Tax Department on 09 January 2026, which provided clarifications regarding the implementation of the abolition of the Stamp Duty Laws.