Capital Gains Tax Calculator
Estimate Cyprus Capital Gains Tax on immovable property at 20%, applying the 2026 lifetime exemptions.
How your gain is treated
- Exempt (lifetime relief)
- Taxable gain
Cyprus CGT applies at 20% on gains from immovable property situated in Cyprus (and, from 2026, shares deriving 20% or more of their value from Cyprus property). Lifetime exemptions are one-off per person: €30,000 general, €50,000 agricultural and €150,000 for a primary residence. There is no CGT on the disposal of securities. The acquisition cost is indexed for inflation, which this calculator assumes you have already applied — we compute the exact indexed figure for you.
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 bites only on gains from immovable property situated in Cyprus — and on shares in companies whose value comes from such property — at a single rate of 20%. Securities are outside its scope entirely. 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 above runs exactly this sequence so you can see the gain before and after relief.
Rate and lifetime exemptions
One exemption applies per disposal — the most generous you are entitled to — and each is a lifetime allowance, not a per-sale one.
| Item | 2026 figure |
|---|---|
| CGT rate | 20% |
| General exemption | €30,000 (lifetime) |
| Agricultural land (farmer) | €50,000 (lifetime) |
| Primary residence | €150,000 (lifetime) |
| Securities | No CGT |
Worked example: selling an investment property
Suppose you sell a Cyprus apartment and, after deducting the indexed cost, improvements and the legal and agency fees, the chargeable gain is €100,000. You have your full €30,000 general exemption available.
- Gain after allowable costs: €100,000.
- Less general exemption: −€30,000.
- Taxable gain: €70,000 × 20% = €14,000 CGT.
Had this been your main home, the €150,000 residence exemption would have wiped out the gain entirely. 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
Cyprus charges Capital Gains Tax at a flat 20%. Crucially, it applies only to gains from Cyprus-situated immovable property and shares in companies that derive their value from such property. The rate is applied to the chargeable gain after deducting allowable costs and any available lifetime exemption.
No. Cyprus does not levy Capital Gains Tax on the disposal of securities such as shares, bonds and units — except where the shares are in a company that owns Cyprus immovable property. This exemption is a core attraction of holding investment assets through Cyprus.
Individuals have three lifetime exemptions: €30,000 general, €50,000 for agricultural land sold by a farmer, and €150,000 on a primary residence. These are lifetime, not per-transaction, allowances and only one applies to a given disposal — the largest you are eligible for.
You may deduct the indexed acquisition cost, the cost of capital improvements, and transfer, legal and estate-agency fees relating to the sale. Indexation uplifts the original purchase price for inflation, which can materially reduce the chargeable gain on long-held property.
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 liable. A CGT return is filed and the tax settled around the time the disposal is completed and the title transferred at the Land Registry. Because exemptions and indexation can shift the figure significantly, it is worth confirming the position before signing.
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