Cyprus Capital Gains Tax
Detailed capital gains tax rates and rules for Cyprus in 2026.
Capital GainsEUR
Cyprus does not levy capital gains tax on the disposal of securities (shares, bonds, debentures, options). Capital gains tax of 20% applies only to gains from the disposal of immovable property situated in Cyprus. This makes Cyprus extremely attractive for holding companies and investment structures.
Standard Rate
0%
Exemptions
- No capital gains tax on disposal of shares, bonds, or other securities regardless of holding period
- No capital gains tax on foreign real estate
- Capital gains tax of 20% applies ONLY to gains from Cyprus immovable property or shares in companies holding Cyprus immovable property
How Cyprus Capital Gains compares
Cyprus’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Cyprus
0%
Europe average
17.8%
Global average
13.8%
