Abolition of the Stamp Duty Laws as of 01/01/2026
The Cyprus Chamber of Commerce and Industry (CCCI) inform you regarding the significant change in the tax framework concerning the abolition of the Stamp Duty Laws (1963 to 2025), which came into effect as of January 1, 2026.
According to the official announcement of the Tax Department dated 7/1/2026 (N. 239(I)/2025), the following are clarified:
• New Documents: Any document drafted and signed after 01/01/2026 is no longer subject to stamp duty.
• Pending Documents: Documents signed (even by one contracting party) by 31/12/2025 are normally subject to stamp duty, as defined in the Stamp Duty Laws of 1963 to 2025, and must be stamped based on the applicable procedures.
• Use of Existing Stamps: Authorized Stamp Vendors may continue to sell only the stamps they already have in their possession, so that documents subject to stamp duty are duly stamped.
• Other Legislations: The payment of fees based on the Legislations of other Ministries / Services / Departments may continue with the use of existing stamps circulating in the market, until new relevant arrangements are made by the competent authorities.
The full announcement of the Tax Department is attached (below PDF) for your information and records.
