Cyprus VAT Rate (2026)
Cyprus has a standard VAT rate of 19%. Reduced rates of 9% (restaurant meals, hotel accommodation, passenger transport) and 5% (food, books, medicines) apply to essential goods and services.
Cyprus VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 19% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 9% | Reduced | Some road passenger transport; domestic passenger transport by sea; hotel accomodation; restaurants. |
| 5% | Reduced | Basic foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; childrens car seats; certain road passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; domestic waste collection; hairdressing; some undertaker and cremation services. |
Cyprus standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jul 1992 – 1 Oct 1993 | 5% |
| 1 Oct 1993 – 1 Jul 2000 | 8% |
| 1 Jul 2000 – 1 Jul 2002 | 10% |
| 1 Jul 2002 – 1 Jan 2003 | 13% |
| 1 Jan 2003 – 1 Mar 2012 | 15% |
| 1 Mar 2012 – 14 Jan 2013 | 17% |
| 14 Jan 2013 – 13 Jan 2014 | 18% |
| 13 Jan 2014 – present | 19% |
Reduced rate categories in detail
9% reduced rate
The 9% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Cyprus
Cyprus applies its standard 19% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Cyprus
Tourist VAT refund in Cyprus
Non-EU residents shopping in Cyprus can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Cyprus VAT refund
Key facts
- Registration threshold: €15,600 annual turnover
- Standard rate: 19%
- Reduced rates: 9%, 5%
- Tax authority: Tax Department
- Currency: EUR
FAQ
What is the VAT rate in Cyprus?
The standard VAT rate in Cyprus is 19%.
Reduced rates of 9% and 5% apply to essential goods and services.
What is the import VAT rate for Cyprus?
Import VAT into Cyprus is charged at the standard 19% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Cyprus VAT number?
Cyprus VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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