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Cyprus Value added tax (ΦΠΑ)

Cyprus Value added tax (ΦΠΑ) is 19 percent, in force since 13 Jan 2014. Last checked against the official source on 10 Sep 2026.

Cypriot VAT under VAT Law N. 95(I)/2000: standard rate plus THREE reduced rates.

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Current value19 percent
In force from2014-01-13
Official sourceΟ περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (Ν. 95(Ι)/2000), consolidated text
Last verified2026-09-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

CYPRUS HAS FOUR POSITIVE RATES, not three: standard 19%, reduced 9% (hospitality, restaurants and catering, passenger transport), reduced 5% (foodstuffs, pharmaceuticals, books, new or renovated primary residence) and SUPER-REDUCED 3% since 2023-07-21 (books and newspapers including electronic formats, disability and orthopaedic equipment, waste management, first-performance tickets). A permanent 0% applies to Braille typewriters and wheelchair-adapted vehicles. SEPARATELY, a TEMPORARY 0% on essentials - infant and adult nappies, infant milk, female hygiene products and listed fresh fruit and vegetables - is in force only to 2026-12-31 under a rolling annual extension, so any 2027 answer on those goods depends on a decree that does not yet exist and should not be inferred from this series. Registration threshold 15,600 EUR.

Get it programmatically

curl https://euroref.dev/v1/cy/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/cy/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cy/vat

Other Cyprus series: Policy interest rate · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (δικαστικό επιτόκιο)

The same figure elsewhere: Czech Republic · Denmark · Estonia · Finland · France · all 34