Cyprus Capital Gains Tax Calculator 2026: Property, Shares & Crypto

Cyprus capital gains tax only applies to gains from immovable property in Cyprus - not to shares, ETFs, bonds or other securities. The property CGT rate is 20% on net gains, with purchase price indexed for inflation using the Cyprus Retail Price Index, and a one-time lifetime exemption of up to EUR 85,430 for a main residence. From 2026, cryptocurrency disposal gains are taxed at a flat 8% rate under Article 20E of the Income Tax Law.

Understanding the Calculator Results

The calculator produces three separate outputs because Cyprus treats different asset types differently. For shares, ETFs and foreign property: capital gains tax is 0%. These assets are permanently exempt under the Cyprus Income Tax Law regardless of how long you held them or how large the gain. The same applies whether you are a Non-Dom or standard resident.

For cryptocurrency: from 1 January 2026, disposal gains are taxed at a flat 8% under Article 20E of the Income Tax Law. This is the same rate regardless of holding period, unlike Germany where crypto held over 12 months is 0%. The 8% applies to the net gain (proceeds minus acquisition cost). Crypto-to-crypto swaps count as taxable disposals.

For Cyprus immovable property: CGT is 20% on the net indexed gain. The inflation indexation uses the Cyprus Retail Price Index from year of acquisition to year of disposal, this significantly reduces the taxable gain on properties held for many years. The €85,430 lifetime exemption applies to your principal primary residence and can only be claimed once.

Common Calculation Mistakes

1. Including foreign property in the property CGT tab: Foreign property is 0% in Cyprus. The 20% rate applies only to land or buildings physically located in Cyprus.

2. Not accounting for acquisition costs: legal fees, transfer fees, and capital improvements can all be added to your cost basis for the property CGT calculation, reducing the taxable gain.

3. Forgetting GESY on crypto gains: the 8% crypto tax is under the Income Tax Law, not the Special Defence Contribution. GESY (2.65%) does not apply to crypto disposal gains, unlike dividend income. So the effective rate is exactly 8%, not 8% + 2.65%.