EU member state
Cyprus VAT
Cyprus charges 19% standard VAT. Reduced rates are 9% and 5%, and a 3% super-reduced rate still applies to a narrow set of supplies. Northern Cyprus is outside the EU VAT system; these rates apply to the Republic of Cyprus. Services sold to EU businesses elsewhere are normally reverse-charged.
Super-reduced
3%
Narrow list of supplies still at the super-reduced rate. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Reduced
5%
Food, books, and pharmaceuticals. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Reduced
9%
Restaurants, hotels, and transport. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Standard
19%
Most goods and services.
Net to gross
Cyprus pageNet
€100.00
VAT
€19.00
Gross
€119.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2016 – now3% Super-reduced. Narrow list of supplies still at the super-reduced rate. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now5% Reduced. Food, books, and pharmaceuticals. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now9% Reduced. Restaurants, hotels, and transport. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 13 Jan 2014 – now19% Standard. Most goods and services.