Example figures: a buyer purchases a resale studio in Larnaca (no VAT on the sale) for EUR 80,000 in 2026. Land Registry transfer fees are 3% up to EUR 85,000, 5% from EUR 85,001 to EUR 170,000 and 8% above, halved for sales not subject to VAT. What transfer fee does the buyer pay (in EUR)?

Example figures: a resale apartment in Nicosia (no VAT) sells for EUR 150,000 to a single buyer in 2026. Using the halved transfer fee bands (1.5% up to EUR 85,000, 2.5% from EUR 85,001 to EUR 170,000, 4% above), what is the transfer fee (in EUR)?

Example figures: a single buyer purchases a resale house in Larnaca (no VAT) for EUR 250,000 in 2026. What Land Registry transfer fee is due after the 50% reduction (in EUR)?

Example figures: a single buyer purchases a resale villa in Limassol (no VAT) for EUR 600,000 in 2026. What transfer fee does the buyer pay at the Land Registry (in EUR)?

Example figures: a resale apartment in Paphos (no VAT) sells for EUR 400,000. How much does the 50% reduction save the buyer compared with the full 3%, 5% and 8% bands (in EUR)?

A buyer purchases a new apartment from a developer in Limassol and pays VAT on the price. What Land Registry transfer fee does she pay?

1. The full 3%, 5% and 8% bands
2. Half of the bands (1.5%, 2.5%, 4%)
3. A flat 1% of the price
4. None: a property on which VAT was paid is exempt from transfer fees

Example figures: a single buyer purchases a resale house for EUR 300,000 (no VAT). What is the effective transfer fee rate on the whole price (in %, two decimals)?

Example figures: a Cypriot resident buys a new 110 sqm apartment from a developer for EUR 280,000 as her main home and qualifies for the reduced 5% VAT rate. How much VAT does she pay (in EUR)?

Example figures: a 125 sqm new apartment costs EUR 320,000 before VAT. How much VAT does the buyer save if it qualifies as her main home at 5% instead of the standard 19% (in EUR)?

Under Law 42(I)/2023, the 5% VAT rate covers the first 130 sqm and the first EUR 350,000, only if the home is no larger than 190 sqm and the total price does not exceed EUR 475,000. Which new main home gets NO reduced rate at all?

1. A 120 sqm flat at EUR 330,000
2. A 185 sqm house at EUR 470,000
3. A 195 sqm house at EUR 440,000
4. A 125 sqm flat at EUR 345,000

Example figures: an investor buys a new 260 sqm villa in Paphos from a developer for EUR 650,000. It does not qualify for the reduced rate. How much VAT is due at the standard rate (in EUR)?

A buyer signs a sale contract for a EUR 500,000 home in Limassol in February 2026. How much stamp duty is due on the contract?

1. EUR 20,000, the old maximum
2. Nothing: stamp duty was abolished from 1 January 2026
3. EUR 1,000 (0.2%)
4. EUR 750 (0.15%)

Example figures: an individual sells a Limassol flat that was never his main home for EUR 380,000 in 2026. He bought it for EUR 200,000 and the inflation factor is 1.30. He has never used his capital gains allowance. Ignoring other costs, how much capital gains tax (20%) does he pay (in EUR)?

A seller has lived in her Nicosia house as her main residence for eight years and has an indexed gain of EUR 140,000. She has never used any allowance. What capital gains tax does she owe after the 2026 reform?

1. EUR 28,000
2. EUR 22,000
3. EUR 10,914, using the old EUR 85,430 allowance
4. Nothing: the EUR 150,000 main residence allowance covers the gain

Example figures: a couple's main residence for 12 years in Limassol (owned by one spouse) shows an indexed gain of EUR 190,000 on sale in 2026. The owner has never used any allowance. Ignoring other costs, what capital gains tax is due (in EUR)?

Example figures: a seller agrees a 4% commission plus 19% VAT on the sale of her Paphos villa for EUR 500,000. How much does she pay the agency in total (in EUR)?

A licensed agent sells a house for EUR 350,000, but no fee was ever agreed with the seller. What does the Real Estate Agents Law 71(I)/2010 provide?

1. The commission is 3% of the transaction value, payable on completion
2. The agent is entitled to nothing without a written contract
3. The commission is 5% of the price
4. A flat fee set by the Land Registry

Example figures: a Limassol apartment sells for EUR 800,000 with a 5% commission (plus VAT) paid by the seller. The listing agency and the buyer's agency split the net fee 50/50, and the listing agency pays its assistant 40% of its share. How much does the assistant earn before tax (in EUR)?

Example figures: an investor buys a Larnaca apartment for EUR 250,000 and lets it long term for EUR 1,150 a month. What is the gross rental yield (in %, two decimals)?

Example figures: the same Larnaca resale apartment costs EUR 250,000 plus EUR 6,600 transfer fee and EUR 3,570 legal fees. Rent is EUR 13,800 a year; costs are 10% management (EUR 1,380), EUR 1,200 common charges, EUR 200 local authority charges and EUR 300 insurance. What is the net yield on the total amount invested (in %, two decimals)?

In July and August 2026, Limassol apartments had a median asking rent of EUR 22.50 per sqm a month and a median asking price of about EUR 4,600 per sqm (AXIA Valuers). What gross yield do these medians imply (in %, one decimal)?

Example figures: a resident buys a new 120 sqm apartment for EUR 300,000 as her main home in 2026 and qualifies for 5% VAT. Her lawyer charges 1% of the price plus 19% VAT. With no transfer fee and no stamp duty, what are her total VAT and legal costs (in EUR)?