A change from 1 January 2026
Cyprus repealed its Stamp Duty Laws with effect from 1 January 2026 under Law N.239(I)/2025. New documents falling within the post-repeal regime are no longer subject to duty under those laws.
Older documents need a separate check
The Tax Department explains that documents drawn up and signed by even one contracting party by 31 December 2025 remain subject to the former stamp duty rules where applicable. Completing the remaining signatures during 2026 does not automatically remove that earlier liability.
A revised procedure from April
From 1 April 2026, documents that remain subject to stamp duty are submitted through Tax For All for examination and payment of the applicable duty. The originals are then presented at the relevant District Tax Office for stamping. This remains relevant when dealing with an older agreement during 2026.
What international businesses should do
Review any outstanding pre-2026 financing, service, property or other agreements that may have required stamping. Retain evidence of when each party signed and ask your adviser to determine whether duty or late-stamping charges remain payable. Do not rely only on the date typed at the top of the document.
Keep execution requirements in view
The repeal concerns stamp duty. Companies should still check signature authority, board approval and any registration or certification requirements relevant to the transaction. Contact Credora Management Ltd to discuss the administrative steps and records needed for your agreements.
Sources
- Cyprus Tax Department stamp duty guidance
- Tax Department revised stamping procedure from 1 April 2026
General information as at 12 October 2026. This article is not individual tax or legal advice. The treatment of a particular company or transaction depends on its circumstances.