CITIZENS/COMPANIES

SALE/EXCHANGE

Who it concerns:
Transfer of immovable property by way of sale means the transfer of the title ownership of an immovable property from one person to another, by the voluntary act of both, the person transferring (transferor) and the person accepting the transfer (transferee).

With regards to the District of Keryneia and the Turkish occupied areas of the District of Famagusta, please follow the link
Required Documents / Conditions / Samples:
  • Appointment arrangement form, with the option of electronic completion (in duplicate).
  • Declaration of Transfer of Immovable Property – Form – N270
  • Tax Clearance Certificate (Immovable Property Tax / Capital Gains Tax / Central Body for the Equal Distribution of Burdens Levy), Form Ν313, duly completed and stamped by the Tax Registrar.
  • Certificate of payment of municipal taxes issued by Municipality or Community Council within the boundaries of which the property is located. This is not required for the Turkish-occupied areas of Nicosia and Larnaka Districts.
  • Certificate of payment of sewerage fees issued by the District Local Government Organisation (DLGO) within the boundaries of which the property is located. This is not required for the Turkish-occupied areas of Nicosia and Larnaka Districts.
  • Certificate of payment of water supply fees issued by the District Local Government Organisation (DLGO) or the Community Council within the boundaries of which the property is located. This is not required for the Turkish-occupied areas of Nicosia and Larnaka Districts.
  • It is noted that one of the following should be provided as applicable:
    • Certificate of payment of water supply fees
    • or
    • Certificate stating that the property does not fall within the limits of the Water Supply Authority
  • Copy of the Identity Card/ARC/Passport of all interested parties. The original Identity Card/ARC/Passport or other evidence must be presented on the transaction day for identification purposes.
  • Συγκατάθεση ενυπόθηκου δανειστή στην περίπτωση που το ακίνητο είναι υποθηκευμένο και θα μεταβιβαστεί υπό το βάρος της υποθήκης ή έγγραφο ακύρωσης της, ανάλογα με το τι εφαρμόζεται.
  • Έγγραφο ακύρωσης εμπραγμάτων βαρών ή και απαγορεύσεων εάν υπάρχουν. Σημειώνεται ότι, εάν το εμπράγματο βάρος αφορά σε Πιστοποιητικό Μη εξουσιοδοτημένων εργασιών, δεν απαιτείται η ακύρωση του για μεταβίβαση η οποία διενεργείται στο πλαίσιο αναδιάρθρωσης.
  • Permit issued by the Competent Authority to which the power has been delegated by the Council of Ministers, in cases where the transferee is a foreign person, as defined in the Immovable Property Acquisition (Aliens) Law – Cap. 109.
  • Form Ν314Α1, duly completed and signed. In case the sale relates to buildings, one form to be completed and signed for each independent unit (e.g. house, shop, etc.) This is not required for the Turkish occupied areas of Nicosia and Larnaka Districts.
  • Form Δ.Ε.307, which may be completed electronically or in handwriting in case of a natural or legal person's representation. The form must be signed at the time of transfer.
  • In cases where the application is submitted by a Proxy, acting under either through a General Power of Attorney with a filing fee of €50,00 or through a Special Power of Attorney free of charge, the signature of the principal must be duly certified. Stamp duty on a power of attorney is required only if it was signed by at least one principal prior to January 1, 2026.
  • For samples of powers of attorney, please follow the link
Notes:
1) Where a share in a property is to be transferred to a person who is not a registered co-owner in that same property, a written consent using the form N254A των εγγεγραμμένων συγκύριων ότι δεν επιθυμούν να αγοράσουν το μερίδιο στην τιμή στην οποία πωλείται. Σε αντίθετη περίπτωση, την ημέρα της μεταβίβασης θα ζητηθεί από τον αγοραστή να δημοσιεύσει σε δύο επίσημες εφημερίδες την σκοπούμενη πώληση εντός εξήντα ημερών.
2) Ο δικαιοπάροχος ή/και δικαιοδόχος, δύναται να προσκομίζουν τεκμηριωμένη έκθεση εκτίμησης από ιδιώτη εκτιμητή μέλος του ΕΤΕΚ, όπου η ημερομηνία εκτίμησης να μην υπερβαίνει το έτος από την ημέρα μεταβίβασης ή ημερομηνία πωλητήριου εγγράφου, ανεξάρτητα από τη δηλωθείσα τιμή πώλησης που αποτελεί προϊόν διαπραγμάτευσης μεταξύ τους για σκοπούς αξιολόγησης και καθορισμού της αγοραίας αξίας του ακινήτου για σκοπούς επιβολής μεταβιβαστικών δικαιωμάτων.
3) Επειδή έχει παρατηρηθεί, πωλητές να ζητούν σε μεταγενέστερο στάδιο της Μεταβίβασης, φωτοαντίγραφο του εντύπου Ν313 – πιστοποιητικό διευθέτησης φορολογικών υποχρεώσεων, για άλλη χρήση εκτός του σκοπού της Μεταβίβασης, παρακαλούνται, όπως εξασφαλίζουν φωτοαντίγραφο πριν από την κατάθεση των εγγράφων στο αρμόδιο Επαρχιακό Κτηματολογικό Γραφείο, σε κάθε περίπτωση.
4) Στην περίπτωση που ο δικαιοδόχος είναι νομικό πρόσωπο το οποίο δεν έχει εγγραφεί στο μητρώο του Εφόρου Εταιρειών είναι απαραίτητο να προσκομίζονται τα πιο κάτω έγγραφα:
  • Certificate of Incorporation
  • Certificate of Registered address
  • Certificate of Directors
  • Certificate of Shareholders
  • Memorandum and Articles of Association or
  • An issued single Certificate which includes all of the above information
If the legal entity is a foreign company, the above certificates must be issued and signed by the Competent Authority of each country as originals or official copies and must be appropriately certified (Notary Public-Apostille). The above documents must be accompanied by this sworn statement. Στην περίπτωση που έχει επέλθει αλλαγή σε κάποιο από τα πιο προαναφερθέντα πιστοποιητικά, σε οποιαδήποτε μεταγενέστερη δικαιοπραξία αλλοδαπής εταιρείας είναι απαραίτητη η προσκόμιση επικαιροποιημένων πιστοποιητικών που αποδεικνύουν την τρέχουσα νομική της κατάσταση και εκπροσώπηση.
5) Έγγραφα τα οποία προσκομίζονται για οποιαδήποτε δικαιοπραξία και δεν είναι στην ελληνική ή αγλλική γλώσσα, θα πρέπει να μεταφραστούν στην Κύπρο από ορκωτό μεταφραστή σύμφωνα με τις πρόνοιες του Περί Εγγραφής και Ρύθμισης των Υπηρεσιών Ορκωτού Μεταφραστή Νόμου 45(Ι)/2019.
6) Σε περίπτωση μεταβίβασης ακίνητης ιδιοκτησίας για εγγραφή της σε εμπίστευμα θα πρέπει απαραίτητα να προσκομίζεται το πρωτότυπο έγγραφο εμπιστεύματος υπογεγραμμένο και δεόντως πιστοποιημένο. Η χαρτοσήμανση του εγγράφου είναι απαραίτητη μόνο στην περίπτωση που αυτό έχει υπογραφεί έστω από έναν συμβαλλόμενο πριν από την 1.1.2026.
How to submit:
The submission of all necessary documents is effected at the DLO you wish to have the legal transaction processed. Once the validity and the completeness of the documents have been verified, you will be notified of the date and time of the appointment to process the transaction, either by telephone or via e-mail
Fees / Charges:
Sale:
With the exception of a sale from parents to children, and a gift between relatives up to third degree of kindred or between non-relatives, fees are levied on the sale price or on the market value of the property transferred, whichever is applicable:
- 3% from €0.01 to €85,000.00
- 5% from €85,001.00 to €170,000.00
- 8% from €170,001.00 and above
To calculate the Transfer Fees please follow the link: https://portal.dls.moi.gov.cy/alles-ypiresies/ergaleia/ypologismos-telon-metavivasis/
The transfer fees resulting from the above calculation may differ if the purchase of the property falls within one of the following cases/exceptions:
No fee is charged or collected pursuant to Chapter 17 of the Schedule, where Value Added Tax is charged for the same transaction involving the same immovable property, (by providing a certificate from Value Added Tax Department). Kindly note that in case the Director is not satisfied with the stated amount, fees are charged as provided for in Article 10 of Cap. 219.
2) A 50% discount on the immovable property transfer fee for all cases where fees are charged or collected under Chapter 17.
3) In cases where the property to be sold is situated in the occupied by the Turkish troops areas of Cyprus, and the beneficiary is a Greek-Cypriot citizen, the registration of the title to the beneficiary is made without any fees to be charged, until the political settlement of the Cyprus problem.
4) Where immovable property is purchased, which was acquired by the seller in the course of a real estate sale procedure under the provisions of Parts VI and VIA of the Transfer and Mortgage Law No. 9/1965, then transfer fees shall be levied and collected under Chapter 17, without granting the fifty percent (50%) discount on the transfer fees for immovable property.
Notes:
- Where in the opinion of the Director, the declared sale price does not represent the real market value (as a the date of the agreement), such market value, on which the fees are payable, shall be determined by the Director Of the Department of Lands & Surveys.
- If the transferee does not agree with the decision of the Director regarding the determination of the market value, he/she has to nevertheless pay the fees as assessed on that value and declare in writing his/her objection/disagreement. In this case, a local enquiry and valuation of the property takes place and the decision is notified to the interested person. The valuation must take place within three months from the date of the transfer. The transferee is entitled to contest the Director’s decision by filing an application/appeal against the Director’s decision at the appropriate Court.
Exchange: No fees
Where in the opinion of the Director, the market values of the exchanged properties are not equal on the exchanged date, each transferee shall pay fees on the exchanged property and no fees are paid by the person acquiring the property with the lowest market value, whereas the person acquiring the property with the highest market value shall pay according to the Chapter’s 17 scale of Cap. 219, calculated on the difference of the market value between the exchanged properties. Upon exchange between relatives up to third degree of kindred or between husband and wife, the above provisions are not applied.