Cyprus VAT rate
Cypriot VAT under VAT Law N. 95(I)/2000: standard rate plus THREE reduced rates.
| Current value | 19 percent |
|---|---|
| In force from | 2014-01-13 |
| Official source | Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (Ν. 95(Ι)/2000), consolidated text |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source 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
# $0.001 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/vatOther Cyprus series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate