This guide provides general information. Confirm conditions tied to application type, citizenship and transaction date for your own case with the competent authority and independent legal adviser.
Prepared with AI assistance and checked against institutional sources. Have an independent specialist review the documents and terms of your own transaction.
Temporary tariff of 7 October 2026
A.E.955, published in Official Gazette 197 on 7 October 2026, replaces the relevant Land Registry fees schedule. It applies from publication through 5 January 2027 inclusive. This is the temporary schedule checked as of 12 October 2026; continuation after its stated end date must not be assumed.
Temporary tariff table
7 October 2026 – 5 January 2027 inclusive. Stamp duty, VAT and legal services are excluded. The relevant Land Office determines the assessment base and acquisition order.
| Purchaser group | Property order | Transfer fee | IPC Fund | Social Housing Fund | Schedule total |
|---|---|---|---|---|---|
| Foreign purchaser | 1 | 3% | 0.5% | 0.5% | 4% |
| Foreign purchaser | 2 | 4% | 1% | 0.5% | 5.5% |
| Foreign purchaser | 3 | 4% | 1% | 1% | 6% |
| Citizens of countries recognising the TRNC | 1–2 | 3% | 0.5% | 0.5% | 4% |
| Citizens of countries recognising the TRNC | 3–4 | 4% | 1% | 0.5% | 5.5% |
| Citizens of countries recognising the TRNC | 5–6 | 4% | 1% | 1% | 6% |
Combined registration charges for foreign buyers
For the general foreign group the schedule shows a combined 4% for the 1 st property: 3% transfer, 0.5% Immovable Property Commission and 0.5% Housing Acquisition Unit; 5.5% for the 2 nd; 6% for the 3 rd. The recognising-countries table gives 4% for the 1 st and 2 nd, 5.5% for the 3 rd and 4 th, and 6% for the 5 th and 6 th. These are combined schedule charges. Reporting the 3% transfer column alone as the total is misleading.
What is excluded?
Stamp duty, applicable VAT, legal or representation services, utilities and other transaction costs are not automatically included. Previous receipts, acquisition sequence, transaction type and the assessed value require file-specific review. A 3% or 9% figure in an earlier permission letter is not every buyer’s current combined total. Obtain the final assessment from the District Land Office. Stamp legislation also changed during 2026; do not automatically reuse older online rates or penalty tables.
Citizens and payment planning
The same schedule has a general 3% sale-transfer rule and a conditional one-time 2% provision for TRNC citizens; a citizen concession does not automatically apply to foreign buyers. Track the 75-working-day fee obligation separately from the title-transfer deadline. Separate purchase price, official charges, stamp duty, applicable taxes and service costs in the budget. This guide is general information, not an individual tax computation or final assessment.
