Quick Answer
Cyprus CGT is 20% on gains from immovable property in Cyprus only. Shares, ETFs and bonds are completely CGT-free. From 2026, cryptocurrency gains are taxed at a flat 8% rate. Property gains are calculated after indexing the purchase price for inflation. A lifetime exemption of EUR 85,430 applies for a main residence and EUR 25,629 for other property.
Cyprus capital gains tax only applies to gains from immovable property in Cyprus - not to shares, ETFs, bonds or other securities. The property CGT rate is 20% on net gains, with purchase price indexed for inflation using the Cyprus Retail Price Index, and a one-time lifetime exemption of up to EUR 85,430 for a main residence. From 2026, cryptocurrency disposal gains are taxed at a flat 8% rate under Article 20E of the Income Tax Law.