Property purchase taxes in Northern Cyprus

When purchasing real estate in Northern Cyprus, the total amount of taxes (excluding separate fees and service charges) usually amounts to 14.5% of the value used for calculation. For foreign buyers, the distribution of rates for the land registry fee and title transfer fee may vary depending on which property is being registered: for the first property, 6% is paid at the contract registration stage and 3% at the title transfer stage; for the second property, 3% is paid at the contract registration stage and 6% at the title transfer stage.

• Taxes When Buying Real Estate
• Frequently Asked Questions
• If You Need Consultation on Taxes and Transactions

Taxes When Buying Real Estate in Northern Cyprus

As in any other country, when acquiring real estate, the buyer pays a number of mandatory taxes. In basic terms, these payments are:

• 0.5% stamp duty
• Land registry fee: 6% (first property for a foreign buyer) / 3% (second property for a foreign buyer)
• 5% VAT
• Title transfer fee: 3% (first property for a foreign buyer) / 6% (second property for a foreign buyer)

Important: In addition to taxes, there may be procedural fees and service charges (their amount depends on the situation and document package).

Frequently Asked Questions

In what order are taxes on real estate purchases paid?

First, the stamp duty and registration payments within the procedure (including land registry actions), then VAT, and finally the title transfer fee. More details can be found in our guide on taxes when buying property.

What rate applies at the title transfer stage for a foreign buyer?

For the first property, 3% is applied at the title transfer stage (if 6% was paid at the contract registration). For the second property, 6% is applied at the title transfer stage (if 3% was paid at the contract registration).

Where can I find the contacts of the Northern Cyprus tax office?

On this page you will find general information about the Northern Cyprus tax office, as well as contacts for all regional branches.

What else is needed for the real estate registration process in Northern Cyprus?

In brief: signing the sale contract, registering it with the tax office and land registry (TAPU), submitting an application for approval, and completing the title transfer.

If You Need Consultation on Taxes and Transactions

If you want to clarify the tax base, payment procedures, and required documents for your transaction in Northern Cyprus, you can contact our legal partner — the company DeJure for consultation with a licensed Northern Cyprus lawyer.

What can be clarified during the consultation: which rates apply specifically to your situation (first/second property), the deadlines for payments, and which documents are required for registration and title transfer.

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