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A & C CHRISTOFI LTD > Stamp Duties

Stamp Duties

An individual is tax resident in Cyprus if he/she is physically present in Cyprus for an aggregate period exceeding 183 days in the tax year (1/1/XXXX – 31/12/XXXX). Tax resident individuals are liable to tax in Cyprus on their worldwide income whereas non-resident individuals are only liable to tax on income accruing or arising in Cyprus. There are certain types of income which are exempt for tax purposes and allowances/deductions that decrease your personal income tax. For further details on these issues, please do not hesitate to contact us.

The tax rates that apply to individuals are as follows:

Stamp Rates

Type of documents

Amount (€)

Receipt (if Not exempt)- for sum of over €4

7 cents

Cheques 5 cents
Letters of credit €2
Letter of guarantee €4
Bills of exchange (payable within three days on demand or sight) €1
Bills of lading €4
Charter party €18

Power of attorney:

– general €6
– limited €2
Certified copies of contracts and documents €2
Contracts with a fixed amount:
– the first €5,000 0
– between €5,001 -to €170.000 1,50%
– above €170.000 20%
 Contracts without a fixed sum €35
Customs declaration documents (depending on document type)  €18-€35
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