Ищите allowances on capital gain tax in cyprus

The following allowances are available to individuals. (...) The first €85,430 taxable gain from the disposal of private residence used by the owner (...) as the main residence of the individual for at least 5 years (period does not have to be continuous). Если квартира в собственности у 2х супругов, то при продаже оба смогут сделать вычет.