Selling Property in Cyprus: N313 Tax Clearance and Completion Documents
Selling property in Cyprus from the UK involves more than agreeing a price and signing a contract. The seller must also prepare the documents and clearances needed for the Land Registry transfer.
The N313 tax clearance certificate
For a normal sale and transfer of Cyprus immovable property, the Department of Lands and Surveys lists Form N313 as a required document.
The N313 is the Tax Department clearance covering the relevant property tax and capital-gains position and the levy for the Central Body for the Equal Distribution of Burdens, as applicable.
A seller should not leave this until the last moment. Completion can be delayed if the tax position has not been dealt with in time.
Other completion documents
The DLS sale process also requires the transfer declaration and the relevant title documentation. Municipal or community clearances and sewerage-related payments may also need to be dealt with, depending on the property and district.
The exact documents should be checked against the current DLS requirements for the transaction.
Capital gains tax
A Cyprus property sale may give rise to capital gains tax depending on the seller's circumstances and the history of the property.
The tax analysis should be addressed early enough to allow the N313 process to be completed before transfer. A seller should keep evidence of acquisition cost and qualifying expenditure and obtain specific tax advice where needed.
Selling remotely from the UK
A seller who cannot attend Cyprus can often complete through a properly prepared power of attorney. The form and certification should be arranged early so that it does not become a completion problem.
The lawyer should also coordinate the sale contract, buyer enquiries, Land Registry transfer and release of funds.
Existing mortgages
If the property is mortgaged, the seller will need a clear redemption and release process. The contract and completion mechanics should ensure that the buyer can obtain the agreed title while the seller's lender is repaid correctly.
Before accepting a completion date
A seller should know whether title is immediately transferable, whether the N313 and local clearances are available, whether any mortgage can be released and whether all owners or authorised representatives can attend or sign.
For our wider seller guide: https://www.pavloupavlou.com/post/selling-property-in-cyprus-from-uk
Property team: https://www.pavloupavlou.com/buying-selling-property-in-cyprus
Official DLS sale requirements: https://portal.dls.moi.gov.cy/en/application_forms/polisi-antallagi/
Speak to Pavlou & Pavlou
Updated November 2026. General information only and not legal or tax advice.