Cyprus Value added tax (ΦΠΑ)
Cyprus Value added tax (ΦΠΑ) is 19 percent, in force since 13 Jan 2014, cited to Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (Ν. 95(Ι)/2000), consolidated text. Last checked against the official source on 11 Oct 2026.
Official source: Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (Ν. 95(Ι)/2000), consolidated text · Last checked 2026-10-11 · source fingerprint
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 | 2026-10-11 |
| 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
# $0.003 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/vatEmail me when this changes
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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