VAT Calculator
Calculate VAT for goods and services in Cyprus
Example
A €1,000 net purchase at 19% VAT adds €190 VAT with a gross total of €1,190. At 9% (restaurants, hotels, transport), VAT would be €90 (gross €1,090). At 5% (food, medicine, books), VAT would be €50 (gross €1,050).
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 and eco items)
- • 0% — Zero-rated (exports, intra-community supplies)
VAT registration required if turnover exceeds €15,600/year
Common Questions
When do I need to register for VAT?
When your taxable turnover exceeds €15,600 in any 12-month period. Voluntary registration is also possible below this threshold.
How often do I file VAT returns?
Quarterly filing is standard. Monthly filing applies for larger businesses or on request. Returns are due by day 10 of the 2nd month after the period ends.
Can I reclaim VAT on business expenses?
Yes. VAT-registered businesses can reclaim VAT on business-related purchases through their periodic VAT returns. Input VAT is offset against output VAT collected from customers.