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Generic Tax Name Stamp duty
Tax name in the national language Τέλος Χαρτοσήμων
Tax name in English Stamp duty
Member State CY-Cyprus
Tax in force since 1964/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No 19/1963 as amended.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Republic of Cyprus.

 
Taxpayers

The individual/legal person who intents to give a legal substance to a document (i.e. contract, article etc).

 
Tax object and basis of assessment

The value of the agreement or a standard fee, depending on the nature of the settlement.

See Rate field.

 
Deductions, Allowances, Credits, Exemptions

Transactions involved in a reorganization of companies are exempt from stamp duty.

 
Rate(s) Structure

Contracts

 Contract's Value (€)

 Stamp Duty (‰)

 Up to 170,860.14

 1.5‰

 170,860.15 and over

 2.0‰

 Unspecified amount

 €34.17

 

 Receipts

Receipt's Value (€)

Stamp Duty (€)

3.42 -34.17

€ 0.03

> 34.17

€ 0.07

 

 Surety Bonds

3.42

 Letters of credit

1.71

 Bills of Landing

3.42

 Letters of administration (will)

17.09

 
Tax due date

On the agreement.

 
Tax collector

Tax Department

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 35.97 EUR 0.18
2011 41.66 EUR 0.21
2010 53.00 EUR 0.28
2009 45.70 EUR 0.25
2008 68.10 EUR 0.36
2007 72.40 EUR 0.41
2006 51.40 EUR 0.32
2005 39.30 EUR 0.26
2004 34.50 EUR 0.25
2003 28.00 EUR 0.22
2002 23.40 EUR 0.20
2001 22.10 EUR 0.19
2000 20.30 EUR 0.19

Comments