How capital gains tax works in Cyprus
Cyprus capital gains tax is a separate tax from corporate tax. It is charged at 20% on gains from disposing of immovable property in Cyprus and on shares of companies that directly or indirectly own Cyprus immovable property, subject to treaty rules.
Gains from the disposal of shares, bonds and other securities are generally exempt from tax in Cyprus. The 2026 reform preserves this securities exemption, while property-company disposals remain subject to the separate CGT rules.
The 2026 reform increased the main CGT reliefs and introduced an 8% flat income tax rate for gains from cryptoassets, with losses offsettable only against the same person's cryptoasset gains in the same year.
Tax rates at a glance
- Property gains tax
- 20%Main rate
- Securities gains
- 0%
- Crypto gains
- 8%
- Listed shares
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersProperty ownersFoundersFamily offices
Watch out for
- Cyprus CGT mainly matters for real estate, not for ordinary share investing.
- The 2026 reform widened reliefs, but treaty wording still matters for property-rich company disposals.
- Real estate sales can also involve land-transfer fees and other transaction costs even where CGT relief applies.
Frequently asked questions
Does Cyprus tax capital gains?
Yes, but mainly on Cyprus immovable property and property-rich companies. Most share and securities disposals are exempt.
Are crypto gains taxed in Cyprus?
Yes. From 2026, Cyprus applies an 8% flat tax to gains from cryptoassets, with same-year loss offset only.
Are property gains taxed in Cyprus?
Yes. The headline CGT rate is 20%, although the 2026 reform increased the main exemptions for a home, agricultural land and the general lifetime exemption.