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The table below gives the amount of duty payable on certain documents. Any contracts relating to assets situated outside Cyprus or business matters that take place outside Cyprus are exempt from stamp duty.
Transactions during reorganizations are also exempt.
| Nature of document |
|
| Receipt - for sums of €3,42 to €34,17 |
3 cents |
| Receipt - for sums over €34,17 |
7 cents |
| Cheque |
5 cents |
| Letter of credit |
€1,71 |
| Letter of guarantee |
€3,42 |
| Bill of exchange |
85 cents |
| Contract - up to €170.860 |
€1,5 per thousand |
| Contract - over €170.860 |
€2 per thousand |
| Contract - without fixed sum |
€34,17 |
As from 14 August 2008 stamp duty on contracts has been capped at a maximum of €17.086
| Customer declaration document |
€17,10 - €34,17 |
| Bill of lading |
€3,42 |
| Charter party |
€17,09 |
| Power of attorney - general |
€5,13 |
| Power of attorney - limited |
€1,71 |
| Certified copy of contracts and documents |
€1,71 |
| Will |
€1,10 |
| Estate administration document |
€8,50 |
Registrar of Companies fees
Incorporation of a limited liability company |
€102,52 plus 0.6 % |
Capital Duty on authorized share capital
share capital Increase in the share capital of a private company |
0,6 percent on the |
Additional amount of the increase
Filing of Annual Return |
€17,09 |
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