Updated: August 2026
VAT in Cyprus Explained
How Value Added Tax works in Cyprus — rates, who needs to register, and how to file returns.
VAT Rates at a Glance
19% — Standardmost goods and services
9% — Reducedrestaurants, hotels, transport
5% — Reducedfood, medicine, books
3% — Super-reducedcultural, eco items
0% — Zero-ratedexports, intracommunity supplies
Who Needs to Register?
VAT registration is mandatory when your taxable turnover exceeds €15,600 in any 12-month period. Voluntary registration is also possible below this threshold.