The Decision Worth €50,000

5% VAT rule on new builds saves ~€42,000 on €300,000. Makes new builds almost always more attractive for primary residence. But existing properties have other advantages.

New Build – Pros and Cons

Pros: 5% VAT (saves ~€42,000), modern insulation, AC standard, builder guarantee, custom design. Cons: higher €/m², 6-12 month delays common, Title Deed can take years, often less established area.

This was exactly our experience: The Decision Worth €50,000 5% VAT rule on new builds saves ~€42,000 on €300,000. Makes new builds almost always more attractive for primary residence. But existing properties have other advantages....

– Family from Bremen, in Nicosia since 2023

Existing – Pros and Cons

Pros: lower €/m², Title Deed usually available, established neighborhood, immediate move-in, 5-15% negotiation room. Cons: no 5% VAT, worse insulation, possible renovation, hidden defects.

CMC Recommendation

Primary residence: new build (5% VAT). Investment: existing (lower price = higher yield). Under €200,000: existing. Over €300,000: new build with 5% VAT. Always: CMC tax advice BEFORE buying.

New Build or Existing

Topics: The Decision Worth €50,000, New Build – Pros and Cons, Existing – Pros and Cons

CMC Practical Tip

The Decision Worth €50,000 5% VAT rule on new builds saves ~€42,000 on €300,000.

Frequently Asked Questions

How much does 5% VAT save?

On €300,000: ~€42,000. On €200,000: ~€28,000. First primary residence, new build, personal purchase only.

Are new builds quality?

Since 2020+ regulations: yes. Older (2005-2015): mixed. Check builder references, talk to existing buyers.

How to negotiate existing?

5-15% below asking is realistic. Arguments: renovation needed, missing Title Deed, market comparison.

What does the lawyer check?

Title Deed, building permits, mortgages, outstanding taxes, builder solvency. Cost: €1,000-3,000. Most important investment.

How CMC Supports You

At CMC Certus Management Consultants, we are here for you – not only for tax and legal questions, but also for all practical topics of everyday life in Cyprus. Our team in Larnaca and Pafos knows the local conditions first-hand.

As your local contact, we handle: company formation and management, tax advisory and Non-Dom applications, ongoing bookkeeping and tax returns, support with authorities, and referrals to estate agents, lawyers, doctors and tradespeople.

Further Reading