How Foreigners Inherit Property in Cyprus
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Cyprus has had no inheritance tax since 2000. When a flat passes to heirs under the law, the Department of Lands and Surveys charges no transfer fee. But a foreign heir will still have to follow the Cypriot procedure: through the courts or the tax authorities, and then through the Department of Lands and Surveys.
This article explains which taxes and fees heirs pay, which law applies to a foreigner's estate, how to make a will and how to transfer the flat. What a title deed is and how it is obtained is explained in our article on title deeds in Cyprus.
Content:
Which taxes and fees heirs pay
Inheritance and gift tax in Cyprus was abolished from 1 January 2000. No capital gains tax is due on receiving an inheritance either.
Heirs under the law do not pay the Department of Lands and Surveys transfer fee. Only small charges remain:
Charge | Amount |
Application, per property | €10 |
Title deed, per heir | €5 |
Updating an old title deed, if needed | €10 |
If a flat is left by will to someone who is not an heir under the law, a fee is charged based on the Department's valuation of the property as at 1 January 2013:
a relative up to the third degree — one ten-thousandth of the valuation: €20 on a valuation of €200,000;
anyone else — three thousandths of the valuation: €600 on the same valuation.
If the heirs later sell the flat, 20% tax is paid on the gain. How the purchase price is determined in that case is worth checking with a lawyer, as it affects the amount of tax.
Which law applies
Since 17 August 2015, Cyprus has applied EU Succession Regulation 650/2012. Under it, succession is governed by the law of the country where the deceased habitually lived. But a person can choose the law of their nationality in their will. This choice is also open to citizens of non-EU countries.
Example. A British citizen who lived in Cyprus can state in their will that British law applies to their estate. Without that choice, the law of Cyprus, where they lived, will apply — with compulsory shares.
For non-EU nationals who lived outside Cyprus and made no choice of law in their will, the answer is not always clear-cut. In such cases, Cypriot lawyers advise making a separate will for the Cypriot property.
"The most common problem is a will made at home that nobody in Cyprus can carry out without going to court. A separate Cypriot will for the flat saves the heirs months," says a Nicosia lawyer specialising in inheritance cases.
Heirs' compulsory shares
If Cypriot law applies to the estate, the testator cannot freely dispose of all their property. Part of it must go to close relatives.
Who the testator leaves behind | How much can be left freely |
A spouse and children or grandchildren | 1/4 of the estate |
A spouse or parents, but no children | 1/2 of the estate |
No spouse, children or parents | The whole estate |
Previously, people whose father was born in the UK or another Commonwealth country could leave their entire estate as they wished. This rule was abolished in July 2015.
How to make a will
A Cypriot will must meet these requirements:
it is made in writing and signed by the testator at the end;
it is signed in the presence of at least two witnesses who are present at the same time and also sign the document;
each page is signed or initialled;
the testator is at least 18 and of sound mind.
A will made abroad is recognised in Cyprus if the formal requirements are met. If nobody contests it, a Cypriot court usually recognises a foreign will within one to two months.
How to administer the estate
Appointment of an executor or administrator. The district court issues a document giving the right to deal with the deceased's property. If a court in the UK or another Commonwealth country has already made such a grant, it can be resealed in Cyprus instead of going through the full process.
Declaration to the Tax Department. Within 6 months of the death, a declaration of the deceased's assets and debts is filed on form Τ.Φ. 701. It is filed on paper, with original signatures. The deceased must have a Cypriot tax number for this.
Transfer at the Department of Lands and Surveys. If there are no minors or persons lacking capacity among the heirs, it is sometimes possible to proceed without a court order: a death certificate, a document listing the heirs, a declaration on the distribution of property, and certificates that local charges are paid and no tax is owed are required. If there is such an heir and the estate is worth more than €10,252, appointing an administrator is mandatory.
Documents from abroad. Death and family relationship certificates issued in another country are apostilled and translated into Greek.
A straightforward estate can be settled within a few months. If there are many heirs, some of them minors, or documents from different countries, the process takes longer.
If the flat has no title deed
If the deceased bought a new-build flat and the title deed has not yet been issued, the heirs take over their rights under the contract with the developer. That is why it matters that the contract was registered with the Department of Lands and Surveys. Exactly how heirs step into such a contract is best checked with a lawyer, as it depends on the stage of the project and the developer's position.
Giving property during your lifetime
Some owners pass a flat to their children in advance rather than leaving it as an inheritance. In Cyprus this is inexpensive:
from parents to children — no Department of Lands and Surveys fee;
to a spouse or relatives up to the third degree — 0.1% of the 2013 valuation: €200 on a valuation of €200,000;
for the title deed in the new owner's name — €5.
No capital gains tax is charged on such a gift. But bear in mind that after the gift the flat belongs to the children, and the parents can no longer dispose of it.
When you need a lawyer
The heirs live in different countries. Apostilled and translated documents will be needed from each country.
Some of the heirs are minors. The court appoints an administrator.
The will was made abroad. It has to be recognised in Cyprus.
The flat has no title deed. The rights under the contract with the developer must be transferred separately.
The testator is from a non-EU country and made no choice of law in the will. The question of applicable law is best settled in advance.
What changed in 2026
From 1 January 2026, more of the gain is tax-free on a sale: €150,000 if the seller lived in the flat for at least 5 years, and €30,000 in other cases. This matters for heirs who decide to sell.
Stamp duty has been abolished, so powers of attorney and contracts signed in 2026 are not subject to it.
No new rules on inheriting or gifting property were introduced in 2026.
Frequently asked questions
Is there inheritance tax in Cyprus?
No, it was abolished from 1 January 2000. Heirs under the law also pay no Department of Lands and Surveys transfer fee — only charges of €5–10.
Which law applies to a foreigner's estate in Cyprus?
By default, the law of the country where the deceased habitually lived. A will can choose the law of the person's nationality. If Cypriot law applies, part of the estate must go to the spouse and children.
Is a will made abroad recognised in Cyprus?
Yes, if the formal requirements are met. A Cypriot court recognises it, usually within one to two months, if nobody contests it.
How much does it cost to give a flat in Cyprus to my children?
No Department of Lands and Surveys fee is charged on a gift from parents to children. You only pay €5 for the new title deed.
Find property in Cyprus
If you are planning a purchase, think about inheritance in advance: whose name the flat will be in and whether you need a Cypriot will. The Cyprus-Real.Estate catalogue sections flats in Cyprus and new developments will help you choose a property.
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