Transition mechanics and official clarifications

On 8 January 2026 guidance from the Cyprus Tax Department confirms treatment for “new” and “pending” documents and interim use of adhesive stamps by exception for other fee regimes until alternatives are introduced by competent authorities. In particular:

• documents drafted and signed on or after 1 January 2026 are outside stamp duty;
• documents signed (even by one party) prior to this time remain within the legacy framework and must be stamped under the pre-repeal procedures;
• authorised vendors may sell only existing stocks to stamp in-scope documents; and
• other ministries/services/departments may continue to accept existing stamps for their fees until new arrangements are promulgated.

Judicial fees remain separate

The Cyprus Bar Association (CBA) has clarified, in a announcement dated 21 January 2026, that judicial fees are governed by procedural regulations under the judiciary’s constitutional authority and are unaffected by the Repeal Law. The CBA advocates review and potential abolition of judicial fees to align with the policy of reducing financial red tape, noting practical challenges and privacy/administrative risks in proposed alternatives to stamps (e.g., bank transfers, card payments or bespoke judicial stamps). The CBA has communicated this position to the judiciary and intends to engage with the Ministry of Finance in due course.

Practical takeaways

• Post-2026 execution: Agreements and other instruments executed on or after 1 January 2026 no longer require stamping, streamlining closings, corporate actions and routine contracting.
• Pre-2026 signatures: Instruments signed by 31 December 2025 remain subject to the old framework and should be stamped per the legacy procedures.
• Other fee regimes: Where adhesive stamps historically evidenced fee payment to other ministries/services/departments, existing stamps may be used until successor payment channels are announced.
• Sworn declarations: Extrajudicial sworn declarations, including for company registry purposes, no longer attract stamp duty.
• Litigation budgeting: Court-related fees persist and should be modelled separately from stamp duty.

This repeal forms part of the broader 2026 tax reform and is expected to reduce transactional friction and improve ease of doing business. Stakeholders should update templates and checklists accordingly, and monitor circulars for revised payment mechanisms where stamps had been used historically.

We will continue to monitor developments and offer updates as the competent authorities provide further clarification.

Tax Department’s announcement can be found here

The CBA’s announcement (in Greek) can be found here

The Law Repealing the Stamp Duties Laws of 1963 to 2025, L. 239(I)/2025 can be accessed here