The following table gives the amount or rate of duty payable on certain documents. Transactions which fall within the scope of reorganisations are exempt from stamp duty. Also, documents relating to assets situated
outside Cyprus or business affairs that take place outside Cyprus are exempt from stamp duty.
| Nature of documents | |
| Receipts (if not exempt) – for sums of over €4 | €0,07 |
| Cheques | €0,05 |
| Letters of credit | €2 |
| Letters of guarantee | €4 |
| Bill of exchange (payable within 3 days, on demand or at sight) | €1 |
| Contracts with a fixed amount (the first €5.000) | Nil |
| Contracts with a fixed amount (from €5.001 to €170.000) | 1,5% |
| Contracts with a fixed amount (above €170.000) | 2%* |
| Contracts with a fixed sum | €35 |
| Customs declaration documents (depending on document type) | €18-€35 |
| Bills of lading | €4 |
| Charter party | €18 |
| Powers of Attorney – general | €6 |
| Powers of Attorney – limited | €2 |
| Certified copies of contracts and documents | €2 |
* Capped at a maximum of €20.000 as from March 2013.
Stamp duty
08/09/2014