Cyprus VAT / Sales Tax

Detailed vat / sales tax rates and rules for Cyprus in 2026.

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

How Cyprus VAT / Sales Tax compares

Cyprus’s standard VAT / sales tax rate of 19% is the 44th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.