Purchase Taxes and Buyer Fees

This Purchase Taxes and Buyer Fees page explains how purchase taxes, VAT, buyer-paid fees, and property transfer-related costs may apply to ASD product and property campaigns.

For standard product purchases through ASD, legally applicable purchase taxes are intended to be included in the confirmed purchase price unless ASD clearly states otherwise on a specific campaign page.

Delivery costs are separate from the purchase price and are covered by the buyer unless ASD clearly states otherwise in writing.

This page is prepared as a draft structure and should be reviewed by a qualified Cyprus/EU lawyer and tax advisor before publication, launch, or commercial use.

For product campaigns, the confirmed purchase price is intended to include legally applicable purchase taxes, including VAT where applicable, unless the campaign page clearly states otherwise.

The buyer should not assume that delivery, installation, special handling, customs, insurance, storage, or collection costs are included in the product purchase price.

Any additional delivery-related costs remain the responsibility of the buyer according to ASD’s Delivery and Delivery Costs page.

Even where legally applicable purchase taxes are included in the confirmed purchase price, certain costs may still be paid separately by the buyer.

These may include delivery costs, courier fees, installation costs, assembly costs, special handling fees, international delivery charges, customs duties, import charges, storage costs, failed delivery costs, or other buyer-specific charges.

ASD should clearly confirm any extra buyer-paid costs before the buyer proceeds with the final transaction.

Property campaigns may involve costs that are separate from the displayed ASD campaign price or final campaign price.

The cost of transferring a property in Cyprus depends mainly on Land Registry transfer fees, stamp duties, legal fees, and whether VAT applies to the property purchase.

Before proceeding with any property campaign, the buyer should obtain independent legal and tax advice and request a full cost calculation based on the specific property, buyer profile, transaction structure, and applicable law.

If VAT has been paid on the property purchase, transfer fees may not be payable. This should always be confirmed by the buyer’s lawyer or tax advisor.

If VAT has not been paid, transfer fees are generally calculated based on the value of the property and may benefit from a permanent 50% reduction.

The standard transfer fee calculation is usually applied progressively in bands, with the reduced rates shown below.

For property value up to €85,000, the standard transfer fee rate is 3%, reduced to 1.5% after the 50% reduction.

For property value from €85,001 to €170,000, the standard transfer fee rate is 5%, reduced to 2.5% after the 50% reduction.

For property value above €170,000, the standard transfer fee rate is 8%, reduced to 4% after the 50% reduction.

These figures should be treated as a draft guide only and must be verified before publication and before any transaction.

Stamp duty is usually payable by the buyer for the sale agreement or contract of sale.

As a general guide, stamp duty may be calculated at 0.15% for the contract value up to €170,860 and 0.20% for the amount above €170,860.

The final stamp duty amount should be confirmed by the buyer’s lawyer before signing or filing any sale agreement.

The buyer may need to appoint a lawyer to review the property, prepare or review contracts, conduct due diligence, advise on taxes and fees, and support the transfer process.

Legal fees may vary depending on the lawyer, the complexity of the transaction, the value of the property, and the work required.

As a general guide, legal fees may start from around €150 for simple matters, but property transactions may also be charged as a percentage of the property value, commonly around 0.5% to 1%, depending on the lawyer and transaction complexity.

For certain transfers between close relatives, such as parents transferring property to children, transfer fees may not apply or may be significantly reduced, depending on the legal structure and applicable rules.

In some cases, only small administrative fees may be payable.

This depends on the relationship, transaction type, property details, and current law, so it must always be confirmed by a qualified lawyer or the Cyprus Land Registry before proceeding.

VAT may apply to certain property purchases in Cyprus, especially new properties or properties sold by developers, depending on the transaction and applicable law.

If VAT applies and is paid, Land Registry transfer fees may not be payable, but this must be confirmed case by case.

The buyer should ask their lawyer and tax advisor to confirm whether VAT applies, whether any reduced VAT rate is available, and how VAT affects transfer fees and the total purchase cost.

Unless ASD clearly states otherwise in writing on a specific property campaign page, the buyer is responsible for all property transfer-related costs.

These may include Land Registry transfer fees, stamp duty, VAT where applicable, legal fees, professional fees, bank charges, tax advisor fees, due diligence costs, registration costs, and any other buyer-side transaction costs.

The ASD campaign price should not be understood as including property transfer costs unless this is clearly stated in writing.

For accurate property transfer fee calculations, buyers should use the official Cyprus Land Registry fee calculator or request a calculation from a qualified Cyprus lawyer.

Buyers may also use property transfer cost calculators provided by reputable Cyprus law firms as an initial guide, but final amounts should always be confirmed professionally.

ASD should not be treated as giving legal, tax, or financial advice through this page.

The buyer is responsible for understanding all taxes, fees, charges, and costs before proceeding with a campaign purchase.

The buyer should not rely only on ASD’s displayed campaign price when calculating the total cost of a property or product campaign.

Before proceeding, the buyer should request a full cost breakdown from the relevant seller, supplier, developer, lawyer, accountant, tax advisor, courier, or professional advisor where needed.

Some campaigns may include specific tax, VAT, delivery, or transfer information on the campaign page.

If a campaign page includes specific tax or fee information, the buyer should read it together with this page and the other ASD legal documents.

If there is any uncertainty, the buyer should contact ASD before submitting a claim or proceeding with payment.

This page provides general draft information only and does not provide legal, tax, accounting, financial, or property advice.

Property taxes, transfer fees, VAT treatment, stamp duties, and legal costs can change and may depend on the specific facts of the transaction.

Users should seek independent advice from qualified professionals before proceeding with any property campaign or high-value product campaign.

This Purchase Taxes and Buyer Fees page should be read together with ASD’s Terms and Conditions, Campaign Rules, Subscription Terms, Claim and Purchase Disclaimer, Delivery and Delivery Costs, Property Transfer Procedures and Costs, Refund and Cancellation Policy, and Seller and Partner Terms.