Registration of the sales contract at Tax Office and Land District Office

How to Register a Sales Agreement with the Land Registry and Tax Office

• Document Preparation and Opening a File
• Property Valuation and Tax Payments
• Obtaining an SSK Number and Next Steps

Registering a sales agreement in Northern Cyprus is a fundamental step in the transaction, legally securing the buyer's ownership rights before obtaining the title. The procedure is conducted at the Tax Committee and Land Registry, protecting against double sales and encumbrances. Without this step, property ownership cannot be considered legitimate.

Document Preparation and Opening a File

The process begins with assembling the legal package. Depending on the type of property (primary or secondary market), the agreement is prepared either by the developer or our lawyers.

To open a personal file at the tax office, a passport and the names of parents are required.

To register the sales agreement with the Land Committee and Tax Office, you must provide:

• Original and copies of the sales agreement;
• Passports of all parties involved;
• Complete technical documentation (building permit, architectural plan, property plan);
• Constitutional documents (if the seller is a legal entity);
• Power of Attorney (for remote transactions).

Important Note: In the Land Registry offices of Kyrenia, Iskele, and Famagusta districts, the Power of Attorney must be submitted for review in advance. We take this requirement into account when planning timelines.

Property Valuation and Tax Payments

After submitting the documents, the Land Committee conducts a property valuation. This is a critical step for calculating the tax base.

Financial obligations at this stage:

1. Stamp Duty: 0.5% of the amount stated in the contract. If the sales agreement is not registered within 30 days, the stamp duty is 1%; if within 60 days — 1.5%.
2. Transfer Tax: 6% (rate for foreign citizens).

All payments are made at the Tax Committee based on the valuation.

Note: The government valuation may exceed the purchase price. Underreporting the contract price is not an effective way to optimize taxes, as calculation is based on the cadastral valuation.

Obtaining an SSK Number and Next Steps

The final step is a repeat visit to the Land Committee with receipts of tax payments. After verification, the officer enters the data into the registry and issues the SSK certificate.

Importance of the SSK document:

• Officially confirms the transaction registration by the state;
• Prevents the seller from mortgaging or reselling the property to third parties;
• Acts as a document of strict accountability (recovery is extremely difficult).

After obtaining the SSK, the procedure does not end: the next step is to submit an application to the Council of Ministers to obtain a permit for a foreigner to purchase real estate. Link.

The DeJure Consulting team is ready to fully manage this process: from drafting the agreement to delivering the registered SSK certificate, acting via Power of Attorney without requiring your personal presence in queues.

Murad Gasym-zade

co-owner

REAL ESTATE Specialist in Northern Cyprus

Phone

+905391190555

Email

[email protected]

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