Cyprus Tax Facts 2021 - Stamp Tax And Registrar's Fees On Issue Of Capital

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Cyprus Tax Facts 2021 - Stamp Tax And Registrar's Fees On Issue Of Capital

Cyprus Tax

Karlos Zangoulos,Rois Potamitis,Angelos Petrou

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REGISTRAR OF COMPANIES FEES
A. Upon incorpration of a Cyprus Company Authorized shared capital Issued share capital	€ 105 no capital duty payable if the shares are issued at their nominal value. There is a flat duty of €20 if the shares are issued at a premium.
B. Upon subsequent increases Authorized share capital Issued share capital	NIL €20 flat duty on every issue, whether the shares are issued at nominal value or at a premium.
Filing of Annual Return	€ 20
Filing of overdue Annual return	€ 50 euro for each day of delay for the first 6 months and €2 thereafter up to a maximum of €500
Change of company name	€ 40
Reduction of capital	€ 80

Originally published 03 February 2021

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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