The Municipalities are granted the authority to collect the taxes mentioned in this section by the Law on Municipalities Law no. 111/85, with the exception of the cemetery fee, which is imposed based on the Law on Cemeteries (burial and exhumation) of 2004, Law No. 257(Ι)/2004.
Professional License fee
The Professional License Fee has been dropped for natural persons since 1.1.2003 and only applies to legal persons operating in the Strovolos area. The Professional License Fee is paid independently and in addition to the license for maintaining a professional establishment by a legal person, as mentioned in the section “Licenses”.
The imposition of the Professional License Fee for legal persons is based on criteria established by the law itself and classified into eleven (11) categories, with a maximum limit starting from €768 up to €5,125 a year, depending on the type of legal person related to the operation, capital share, number of employees, etc.
All taxpayers are notified of the Municipal Fee rate (usually in October) and the payment deadline is December 31st. After that day, payments will incur a surcharge of 10%.
Appeals can be submitted in writing at the Municipal Hall, Taxation Department (office 50) before the end of the payment deadline.
Legal persons entering into business or re-entering after a break should contact the Municipality within the preceding month to obtain the relevant license and to establish the fee due, which can be paid yearly (up to December 31st) or on a six-month basis (up to June 30th or December 31st, accordingly). For a period of six months the amount due is half the annual tax amount.
The Municipal Board has the right to increase the Professional License Fee each year by up to 14% of the fee of the previous year.
The Professional License Fee can be paid at the municipal cash desk by presenting your personal notification, at any Commercial Bank or through the Municipality’s website www.strovolos.org.cy before the end of the set payable date.
The Cemetery Fee was imposed in 2002 to cover the cost of land acquisition and the fencing cost for the new cemetery in the Nissou area. The tax was payable in two instalments, on July 31st and December 31st. After that date, there was a surcharge of 20%.
The performance fee is included in the price of the entrance ticket and amounts to 7.5% of the ticket price for 2018. For art events in the GSP stadium the fee amounts to 5%.
Property Ownership Fee
This fee is based on the value of the property which is located within the Municipality’s boundaries, as estimated by the Department of Lands and Surveys in prices of 2013.
The property ownership fee is 0.2 per mil on the estimated value of the properties.
Each year, the Municipality personally notifies every owner of the amount due for the current year as well as the deadline for payment. A relevant notification is also published in the Press.
A surcharge of 10% of the fee is added if the amount is not paid in time.
Not receiving a personal notification does not exempt anyone from the payment of the fee and those who do not receive one should contact the Municipality to take care of the debt in time and to confirm their postal address, which may not be entered correctly in the register.
It is necessary to present your personal notification at the cash desk when paying your fee or to state the owner’s ID number or to present the property’s registration certificate. By presenting the personal notification, the fee can be also paid at Commercial Banks or through the Municipality’s website (www.strovolos.org.cy) before the set payment deadline.
The fee is not applicable to places of worship, cemeteries, ancient monuments, listed buildings, property owned or used by a public charity foundation or belonging to a sports club (house, sports grounds), etc. Public property is also exempted, but in this case a proportional amount is paid in the form of a sponsorship against loss of earnings.
Waste collection fee
The fee consists of the payment for the service offered and is imposed on the holders of the premises, regardless of whether they are owners or not.
The law establishes a maximum limit for residences and for the various categories of professional establishment and each year the Municipal Board establishes the percentage increase in each case, based on specific criteria.
The law permits a maximum fee of €250 for every household. The Municipal Council has the authority to establish the fees for every year.
|CATEGORIES OF RESIDENCES||WASTE FEE 2018|
|Empty residence – Flat||22.00|
|Empty residence – House||33.00|
|Single use – Tenant||127.00|
|Single use – Settlement workers||66.00|
|Single-parent families with income below €10,000.00||66.00|
|Permanent residents abroad – Occasional residence||88.00|
|Family owners – Large tenant families – with young children||114.00|
|Family owners – Tenants||160.00|
|Settlement families – Large families with young children||96.00|
|Pensioners of Social Insurance – families||66.00|
|Pensioners of Social Insurance – single use||33.00|
|Pensioners ex government officers, ex partly state officers, ex bank officers – families||94.00|
|Pensioners ex government officers, ex partly state officers, ex bank officers – single use||61.00|
|People with a disability below 70% and with an income over €17,000.00||113.00|
|People with a disability below 70% and with an income below €17,000.00||75.00|
|People with a disability over 70%||75.00|
|Settlement pensioners – Families||30.00|
|Settlement pensioners – Single use||12.00|
|Senior families (75 years old and over) – With annual income below €18.000,00||0.00|
|Senior single use (75 years old and over) – With annual income below €10.000,00||0.00|
|Recipients of guaranteed minimum income||66.00|
|Families with two unemployed persons – for a minimum of three months in the financial year||77.00|
|Families with one unemployed person – for a minimum of three months in the financial year||114.00|
|Professional establishments with normal waste||160.00|
|Professional establishments with increased waste||623.00|
|Professional establishments of settlements with normal waste||119.00|
To print the above table of Waste Collection Fee for residences for the year 2018, click here.
Each taxpayer is personally and promptly notified for the imposed fee, which must be paid by the date established by the Municipal Council and is written on the announcement. After that day, there is a surcharge of 10%.