Cyprus VAT Rates (2026)

• • 19% - Standard rate (most goods and services)
• • 9% - Reduced rate (restaurants, hotels, transport)
• • 5% - Reduced rate (food, medicine, books)
• • 3% - Super-reduced rate (cultural, eco items)
• • 0% - Zero-rated (exports, intracommunity supplies)

VAT registration required if turnover exceeds €15,600/year