The following table gives the amount or rate of duty payable on certain documents.
Transactions which fall within the scope of reorganizations are exempt from stamp duty.
Also, any contracts 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 over €4
7 cents
Cheques
5 cents
Letters of credit
€2
Letters of guarantee
€4
Bills of exchange (payable within three days, on demand or at sight)
€1
Contracts – the first €5.000
0
Contracts – between €5.001 to €170.000
1.5‰
– over €170.000
2‰*
– without fixed sum
€35
Customs declaration documents
€18 – €35
Bills of lading
€4
Charter party
€18
Powers of attorney
– general
– limited
€6
€2
Certified copies of contracts and documents
€2
Capped at a maximum of €20.000 as of March 2013.
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