. . |. LEGAL FINANCIAL .| . .

- Property Ownership

- Transfer Fees Property
  & Registration

- Stamp Duty

- Immovable Property Tax

. . .

- Local Authority Taxes/Rates
- Estate Duty / Inheritance Tax

- Electricity, Water Supply &
  Other Municipal Services

- Capital Gains Tax

- Bank Guaranties
- Tax Advantages

| . . . Immovable Property Tax . . . |



The registered owner of the property is liable for this annual tax and it is
based upon the value of the property.

VALUE OF PROPERTY IN CYPRUS POUNDS

ANNUAL PROPERTY TAX
( RATE PER 100 )
Up to 100.000 Exempt
From 101.000 - 250.000 2.0
From 250.001 - 500.000 3.0
Over 500.000 5.0