Cyprus Capital Gains Tax Calculator 2026
Estimate 20% Cyprus Capital Gains Tax on a direct property sale by an individual, using remaining 2026 lifetime relief and entered indexed costs.
Gain breakdown
- Potential lifetime relief
- Taxable gain
Estimated tax
Illustrative sale of Cyprus immovable property by an individual only. Check eligibility, past relief use, indexation, allowable costs, the separate 0.4% levy and other charges separately. Gain after CGT is profit, not cash sale proceeds.
Disclaimer: These calculators provide general estimates based on the 2026 Cyprus tax framework and standard assumptions. They do not account for every personal circumstance, allowance or exemption and are not tax advice. Speak to us before acting on any figure.
How Cyprus Capital Gains Tax is calculated
Cyprus Capital Gains Tax is narrow but flat. It applies at 20% to gains from immovable property situated in Cyprus. Property-rich shares can also be in scope, with detailed rules and possible treaty effects; this tool models direct property sales only. To find the chargeable gain you start with the sale proceeds, strip out allowable costs (the indexed purchase price, capital improvements and transfer, legal and agency fees), then subtract whichever lifetime exemption you qualify for. The calculator follows a simplified version for an individual seller; it does not determine eligibility or compute indexation.
Rate and lifetime exemptions
The tool models one selected lifetime relief category and subtracts the amount you report as previously used. Eligibility and interactions between categories require individual review.
| Item | 2026 figure |
|---|---|
| CGT rate | 20% |
| General exemption | €30,000 (lifetime) |
| Agricultural land (farmer) | €50,000 (lifetime) |
| Primary residence | €150,000 (lifetime) |
| Shares | Property-rich shares may be in scope; not modelled |
Worked example: selling an investment property
Suppose you sell a Cyprus apartment and, after documented eligible costs, the gain is €100,000. Assume that you qualify for and have not used the €30,000 general lifetime relief.
- Gain after allowable costs: €100,000.
- Less general exemption: −€30,000.
- Taxable gain: €70,000 × 20% = €14,000 CGT.
If the property met the main-residence conditions and the full €150,000 lifetime relief remained available, that relief could eliminate the gain. For the rules in full, see our Capital Gains Tax guide, or speak to our tax advisory team before you sell.
Related guides & services
Frequently asked questions
The standard rate is 20% on chargeable gains from Cyprus immovable property. Property-rich share disposals can also be in scope, subject to the detailed 2026 rules and any applicable treaty. This calculator covers a direct property sale by an individual only.
Many securities disposals fall outside CGT, but property-rich shares can be taxable and special rules may apply to some listed shares. Do not use this direct-property calculator for a share disposal.
The 2026 limits are €30,000 general, €50,000 for eligible agricultural land sold by a farmer and €150,000 for an eligible main residence. These are lifetime limits per person, not fresh allowances per sale. Enter any amount of the selected category already used; eligibility and interactions need case-specific review.
The computation can take account of indexed acquisition cost and documented eligible capital expenditure and disposal expenses. Exact deductibility and any past claims must be verified; this tool does not calculate inflation indexation.
No. Cyprus Capital Gains Tax is territorial — it is charged only on immovable property located in Cyprus. A gain on property situated in another country falls outside the Cyprus CGT net entirely, though it may be taxable in the country where the property sits.
The seller is generally liable. The Tax Department guidance states CGT is payable within one month of the disposal date; do not wait for title transfer to establish the deadline. Confirm the filing steps for the transaction.
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