Cyprus VAT Calculator
How Much Is VAT in Cyprus?
The standard VAT rate in Cyprus is 19% in 2026. Other rates: 9% — Hotel accommodation, restaurant and catering services, domestic passenger transport, certain supplies by elderly care homes; 5% — Most foodstuffs, pharmaceuticals, first-residence purchase or construction (first 130 m2, property up to EUR 475,000), and various other goods and services; 3% — Books, newspapers and magazines (print and electronic), first-performance theatre, music and dance tickets, disability aids, waste collection and treatment; 0% — Exports, intra-EU B2B supplies, qualifying ships and aircraft; temporarily (to 31 Dec 2026) bread, milk, eggs, fresh fruit and vegetables, baby food, nappies, feminine hygiene products. Locally the tax is called Φόρος Προστιθέμενης Αξίας (ΦΠΑ / FPA). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Cyprus VAT
To add 19% VAT to a net (tax-exclusive) price, multiply it by 1.19. To remove VAT from a gross (tax-inclusive) price, divide it by 1.19.
- Add VAT: EUR 100 net × 1.19 = EUR 119 gross (that is EUR 19 of VAT)
- Remove VAT: EUR 119 gross ÷ 1.19 = EUR 100 net (that is EUR 19 of VAT)
Use the Cyprus VAT calculator above for any amount, or compare Cyprus with every other country in our VAT rates by country table.
Cyprus VAT Rates Overview
Every VAT rate currently in force in Cyprus
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 19% | Most goods and services |
| Reduced rate | 9% | Hotel accommodation, restaurant and catering services, domestic passenger transport, certain supplies by elderly care homes |
| Reduced rate | 5% | Most foodstuffs, pharmaceuticals, first-residence purchase or construction (first 130 m2, property up to EUR 475,000), and various other goods and services |
| Super-reduced rate | 3% | Books, newspapers and magazines (print and electronic), first-performance theatre, music and dance tickets, disability aids, waste collection and treatment |
| Zero rate | 0% | Exports, intra-EU B2B supplies, qualifying ships and aircraft; temporarily (to 31 Dec 2026) bread, milk, eggs, fresh fruit and vegetables, baby food, nappies, feminine hygiene products |
VAT History and Local Rules in Cyprus
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Temporary 0% rate on essential foods and hygiene products extended to 31 December 2026
- 2023: New 3% super-reduced rate introduced from 21 July for books, press and cultural tickets
- 2014: Standard rate raised from 18% to 19%
- 2013: Standard rate raised from 15% to 17% in January and to 18% in May
- 2004: Cyprus joined the EU
- 1992: VAT introduced in Cyprus
Is the VAT rate the same everywhere in Cyprus?
The EU VAT rates apply only in the areas controlled by the Republic of Cyprus. The northern part of the island is outside EU VAT, and Cypriot VAT does not apply there. The UK Sovereign Base Areas of Akrotiri and Dhekelia are treated as part of Cyprus for VAT.
Good to know
Cyprus has five VAT rates: 19%, 9%, 5%, 3% and 0%. The 3% rate was created in July 2023 by moving books, press and some cultural and disability items down from 5%.
The 0% rate on essentials such as bread, milk, eggs, fresh fruit and vegetables, baby food and nappies is temporary. It has been extended by decree each year and currently runs to 31 December 2026.
Buying or building a first home can qualify for 5% VAT on the first 130 m2 (190 m2 for people with disabilities), with price caps. From 1 September 2026 the definition of first occupation for new buildings was tightened.
Zero-Rated and Exempt Supplies in Cyprus
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- Supplies of qualifying ships and aircraft
- Bread, milk, eggs, fresh fruit and vegetables (temporary, until 31 December 2026)
- Baby food, infant and adult nappies, feminine hygiene products (temporary, until 31 December 2026)
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Letting of residential dwellings
- Financial and insurance services
- Medical and hospital services
- Education
- Postal services
- Supplies by charities
- Sales of buildings other than new buildings
Cyprus VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Cyprus.
| Local name | Φόρος Προστιθέμενης Αξίας (ΦΠΑ / FPA) |
|---|---|
| VAT number format | CY + 8 digits + 1 letter (e.g. CY12345678X) |
| Registration threshold | EUR 15,600 of taxable supplies in the previous 12 months, or expected within the next 30 days |
| Non-resident businesses | Non-established businesses must register from their first taxable supply in Cyprus (no threshold) unless they make only 0% supplies |
| Filing frequency | Quarterly by default; other periods possible with Tax Commissioner approval |
| Filing and payment deadline | Return and payment due by the 10th day of the second month after the quarter ends (e.g. 10 May for January-March) |
| Tax authority | Cyprus Tax Department (Tmima Forologias) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Cyprus Tax Department (Tmima Forologias) before relying on them.
Cross-Border Sales and Refunds in Cyprus
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Cypriot consumers charge 19% Cyprus VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering locally.
Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods bought from participating retailers and exported from the EU, with a validated tax-free form.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Cyprus
What is the current VAT rate in Cyprus?
The standard VAT rate in Cyprus is 19% in 2026. Other rates in force: 9% (reduced rate), 5% (reduced rate), 3% (super-reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Cyprus?
To add 19% VAT, multiply the net price by 1.19. To remove it from a VAT-inclusive price, divide by 1.19; the difference is the VAT. The calculator at the top of this page does both.
When do I have to register for VAT in Cyprus?
You must register when your taxable supplies exceed EUR 15,600 in the previous 12 months, or are expected to in the next 30 days. Non-established businesses must register from their first taxable supply in Cyprus.
Does VAT apply in Northern Cyprus?
No. EU law, including the EU VAT Directive, is suspended in the areas not controlled by the Republic of Cyprus. Cypriot VAT applies only in the government-controlled areas, and the UK Sovereign Base Areas are treated as part of Cyprus for VAT.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.