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PKF Cyprus

A member of PKF International. A global family of legally independent firms.

Cyprus Income tax

Cyprus Tax – Stamp duty & Cyprus Registrar of Companies

 

STAMP DUTY & CYPRUS REGISTRAR OF COMPANIES LEVIES

Stamp Duty:  
• Receipts:  
 For sums over €4 €0,07
• Cheques €0,05
• Letters of credit €2
• Letters of guarantee €4
• Bills of exchange (under certain conditions) €1
• Contracts  
 Up to €5.000    0
 Over €5.000 0, 15%
 Over €170.000 0, 20%
 With no fixed sum €35
• Bills of lading €4
• Charterparty €18
• Powers of attorney:  
 General €6
 Limited €2
• Certified copies of contracts and documents €2
• Customs documents €18-€35
• Issue of Cyprus tax resident certificate  by Cyprus Tax Department €80
From the 1st March 2013, stamp duty has been capped at a maximum amount of €20.000.
Cyprus Registrar of Companies Levies
• Incorporation of a limited liability company €105
• Annual levy paid to the Cyprus Registrar of Companies. The maximum amount of € 20,000 still applies to a Group of companies. The levy is payable from the year of incorporation of the company to the Cyprus Registrar of Companies. It is payable up to the 30th of June of each year. Late payment gives rise to penalties.

• No stamp duties are payable for documents prepared as a result of loan restructuring

€350

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For more information please contact

Email: info@pkf-nic.com

 

Last update: March 2020

The authors expressly disclaim all and any liability and responsibility to any person, entity or corporation who acts or fails to act as a consequence of any reliance upon the whole or any part of the contents of this publication.

Accordingly no person, entity or corporation should act or rely upon any matter or information as contained or implied within this publication without first obtaining advice from an appropriately qualified professional person or firm of advisors, and ensuring that such advice specifically relates to their particular circumstances.

PKF Cyprus firms are member firms of the PKF International Limited network of legally independent firms and do not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.