Cyprus Municipal Property Tax

The municipalities of Limassol and Paphos are expecting payment of the 2026 municipal property tax. In both cities, the deadline for payment is September 30.

Who has to pay

The tax is paid by property owners within municipal boundaries. Under the law, an “owner” is not only a person formally registered as such, but also anyone entitled to be registered as the owner — regardless of whether that registration has actually taken place.

If the property is rented out. The taxpayer remains the owner. However, if the fee cannot be collected from the owner for some reason, the law allows it to be paid by the lawful holder of the property — for example, a tenant. In that case, the tenant is entitled to seek reimbursement from the owner afterward.

The rate

There is no single rate across Cyprus: each municipality sets its own rate by council decision. The law imposes two limits — an absolute cap of 0.05%, and a ban on raising the fee by more than 10% compared with the previous year.

Rates for 2026:

• Limassol — 0.0264% (up from 0.024% in 2025)
• Paphos — 0.028% (up from 0.026% in 2025)
• Nicosia — 0.035% (rate kept at the 2025 level)

Example. For a property with a cadastral valuation of €300,000, the tax comes to €79 in Limassol, €84 in Paphos, and €105 in Nicosia — the difference is due solely to the property’s location.

How the tax is calculated

The tax base is not the market value but the cadastral valuation from the Department of Lands and Surveys, set at 2021 prices. There’s no need to calculate the amount or file a declaration yourself — the municipality sends a personal notice stating the amount due and the payment date.

Payment deadlines

The tax is paid on a same-year basis: the 2026 fee is paid in 2026, not retroactively for a prior year. The law does not set a uniform date — each municipal council sets its own, and the council may also extend it.

• Limassol and Paphos — deadline September 30, 2026 (in Paphos, the deadline has already been extended once).
• Nicosia — deadline was June 30, 2026.

How to pay

In Limassol:

• Tax office cashier, 23 Arch. Kyprianou St.;
• Mesa Geitonia district cashier, 14 Grivas Digenis St.;
• online: limassol.org.cy/pay;
• Limassol Citizen app (Δημότης Λεμεσού).

In Paphos: according to the municipality’s announcement, bills can only be paid through pafos.org.cy.

If you didn’t receive a bill

Not receiving a bill does not exempt you from payment. Municipalities ask such owners to come in themselves and update their mailing address in the registers.

Penalties for late payment

• a 10% surcharge is added to the entire unpaid amount, and the debt carries over and accumulates in subsequent years;
• refusing to pay within 30 days of the deadline is treated as an offense punishable by a fine of up to €350;
• without a certificate confirming payment of municipal fees, a property cannot be sold or re-registered with the land registry.

Municipal fee rates and payment deadlines are set independently by each municipality and may change or be extended from year to year. Before paying, it’s advisable to check current information on the official website of the relevant municipality.

Note: The content of this article is relevant at the time of its first publication. It is intended to provide general information on the topic and does not constitute legal advice. We recommend seeking professional advice regarding your specific matter before taking action based on the information presented. For more information or consultation, please contact our tax experts by email at contact@mainpartnertrust.com

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