Cyprus VAT rate 2026: 19% standard rate

By Remco from Avatcado

Cyprus charges a 19 percent standard VAT rate alongside 9 and 5 percent reduced tiers. What makes Cyprus's schedule unusual right now is a temporary 0 percent rate on essentials like baby milk, diapers, and fresh produce, extended through 31 December 2026 as a cost-of-living measure rather than a permanent fixture of the law.

Cyprus VAT rates

RateTypeApplies to
19%StandardDefault rate for goods and services not listed under a reduced or zero category.
9%ReducedRestaurant and catering services, hairdressing services, and minor repair services for bicycles, shoes, leather goods, and clothing.
5%ReducedFood and non-alcoholic beverages, pharmaceutical products, books and newspapers, hotel accommodation, and passenger transport.
0%ZeroA temporary rate through 31 December 2026 on baby milk, baby and adult diapers, feminine hygiene products, and a defined list of fresh vegetables and fruit.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Cyprus VAT number

Businesses charging Cyprus VAT must hold an active Cyprus VAT registration. Check any Cyprus VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Cyprus VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/CY" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "CY",
    "country_name": "Cyprus",
    "currency": "EUR",
    "standard_rate": 19,
    "other_rates": [
      {
        "rate": 9,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      },
      {
        "rate": 0,
        "type": "zero"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Is Cyprus's 0 percent VAT rate permanent?

No. It is a temporary cost-of-living measure covering baby milk, diapers, feminine hygiene products, and defined fresh produce, extended through 31 December 2026 rather than written into the law as a permanent rate.

What is the VAT registration threshold in Cyprus?

EUR 15,600, measured over the preceding 12 months or expected within the next 30 days. Cyprus has no public national VAT register, so registration and lookups both run through the Tax For All portal or VIES.

How often do businesses file VAT returns in Cyprus?

Cyprus sets its own VAT filing cadence through the same Tax For All portal used for registration below the EUR 15,600 threshold, generally requiring more frequent returns as a business's turnover grows.

How is VAT charged on digital services sold to consumers in Cyprus?

Digital services such as apps and streaming sold to Cypriot consumers are taxed at Cyprus's 19 percent standard rate, and sellers elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Cyprus.

Does the reverse charge apply to B2B services bought from abroad in Cyprus?

Yes. A Cyprus VAT-registered business buying services from a supplier in another EU country generally applies the reverse charge under Article 196 of the EU VAT Directive, and since Cyprus has no public VAT register, checking the supplier's number through VIES is the standard way to confirm it before treating the purchase as reverse-charged.

VAT number formats

See how Avatcado validates Cyprus numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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