Cyprus: Repeal of stamp duty laws
Stamp Duty Laws of 1963 to 2025 are repealed as of January 1, 2026
The tax department announced that, pursuant to Law 239(I)/2025, the Stamp Duty Laws of 1963 to 2025 are repealed as of January 1, 2026.
Documents that were drawn up and signed by at least one contracting party as of December 31, 2025, will remain subject to stamp duty, as determined under the Stamp Duty Laws of 1963 to 2025, and must be stamped with the procedures that were in force on December 31, 2025.
Accordingly, it is noted that licensed stamp vendors may continue to sell the stamps already in their possession, so that documents subject to stamp duty can be duly stamped with the procedures that were in force on December 31, 2025.
It is further noted that the payment of fees under the legislation of other Ministries / Services / Departments through the use of stamps may continue until new relevant arrangements are made by the competent authorities.
The announcement on the same subject dated January 7, 2026, is withdrawn and replaced by the present one.
Read a January 2026 report prepared by the KPMG member firm in Cyprus