Cyprus VAT / Sales Tax
Detailed vat / sales tax rates and rules for Cyprus.
VAT / Sales TaxEUR
Cyprus applies a standard VAT (ΦΠΑ) rate of 19%, with reduced rates of 9% and 5%, and zero-rating for essential goods. The 5% rate on first residence acquisition (up to 200 m²) is a notable incentive for home buyers.
Standard Rate
19%
Registration Threshold
€15,600 in annual taxable turnover
Reduced Rates
9% — Restaurant and catering services, hotel accommodation5% — Books, newspapers, cultural events, renovation of private dwellings, first residence (up to 200 m²)0% — Food, pharmaceutical products, international transport, exports