Cyprus VAT calculator
Add VAT to a net price or strip it out of a gross one, at any Cyprus rate. Each reduced rate says what it actually covers, including the 5% first-home rate that people usually arrive here looking for.
By Evdokiia Petrovskaia, Director, Dubir GroupRates checked
Amount
Everything not specifically reduced or exempt.
Total including VAT
€1,190
| Net (excluding VAT) | €1,000 |
|---|---|
| VAT at 19% | €190 |
| Gross (including VAT) | €1,190 |
This is an estimate. It is general information, not tax advice. Which rate applies depends on what you are selling, where the customer is and whether the supply is exempt, zero-rated or reverse-charged. Confirm the numbers with an accountant before you rely on them.
Cyprus VAT rates
| Rate | Applies to |
|---|---|
| 19% | The standard rate. Everything not specifically reduced or exempt. |
| 9% | Hotel accommodation, restaurant and catering services, domestic passenger transport by taxi, tourist or intercity bus and sea, and old people's homes. |
| 5% | Foodstuffs, pharmaceuticals, household electricity from 1 May 2026 to 31 March 2027, the first and main residence within the limits below, and renovation of homes at least three years past first occupation. |
| 3% | Books, newspapers and magazines, print or digital, disability aids and hearing aids, street cleaning and waste collection, and tickets to a theatre, music or dance premiere. In force since 21 July 2023. |
| 0% | Exports, intra-Community supplies of goods, international transport. Plus temporary zero rates on essential goods and basic foods (see below). |
The 5% rate on a first home
This is the one that trips people up when they buy new-build in Cyprus. The reduced 5% rate is not a discount on the whole purchase. It applies:
- to the first 130 m² of buildable area,
- up to €350,000 of value,
- provided the total transaction value does not exceed €475,000 and the total buildable area does not exceed 190 m².
Value or area above those inner limits is charged at 19%. Cross either outer limit (€475,000 or 190 m²) and the whole property goes to 19%. The property must be your first and main residence in Cyprus, and there are clawback rules if you stop using it as such within ten years.
The old rules, 5% on up to 200 m² with no value cap, still cover a few delayed projects, where the planning application went in by 31 October 2023 and the building permit came after 1 January 2025 or has not come at all, and Law 109(I)/2026 stretched that window to 31 December 2026. Renovation is a separate case: since 1 September 2026 repair work on a private home gets 5% only if the home is at least three years past first occupation and has been lived in for 18 months.
Resale property is different. A second-hand home is normally outside VAT altogether and attracts transfer fees instead, so neither rate in this calculator applies to it.
The temporary zero rates on food and essentials
Since 2023 Cyprus has kept a temporary 0% rate on a short list of essentials: fresh and chilled fruit and vegetables, baby milk, nappies for infants and adults, and feminine hygiene products. Decree 337/2025 runs it to 31 December 2026, and on 30 September 2026 the government said it would carry on through 2027, though the decree for that isn't out yet.
The 2026 decrees widened it for a while. Fresh and frozen meat, poultry and fish have been zero-rated since April 2026, and Decree 354/2026 keeps them there and adds bread, milk, coffee, sugar and baby food from 12 October 2026, all until 31 May 2027. Processed meat and fish, from sausages to tinned tuna, stay at 5%. These lists change between renewals, so check the decree before you set a price.
Adding and removing VAT, the arithmetic
Adding is a multiplication: net × 1.19 at the standard rate. Removing is a division, and treating it as a subtraction is a mistake that turns up in spreadsheets everywhere. €1,190 gross is €1,190 ÷ 1.19 = €1,000 net, and the VAT is €190. Subtracting 19% instead would have given you €963.90 and a wrong return.
Registration and filing
The general VAT registration threshold in Cyprus is €15,600 of taxable supplies over any 12 months. Registered businesses normally file quarterly and pay by the 10th day of the second month after the period ends. Reverse charge applies to most services bought from abroad, and intra-Community acquisitions have no threshold at all.
Related Cyprus calculators
If you are working out what a Cyprus business costs to run, the salary calculator covers payroll from both ends, what each hire costs you in total and what your team actually takes home.
Embed this calculator
Free to use on your own site: an accountant's page, an HR handbook, a relocation guide. Paste the snippet, keep the credit link, done. We update the rates every January and your copy updates with them.
Questions, answered
What is the VAT rate in Cyprus?
The standard rate is 19%. Reduced rates of 9%, 5% and 3% apply to specific goods and services, and exports and intra-Community supplies are zero-rated.
How do I remove VAT from a Cyprus price?
Divide by 1.19 for the standard rate. €1,190 including VAT is €1,000 net and €190 VAT. For 9% divide by 1.09, for 5% by 1.05. Set the calculator to Remove VAT and it does it for you.
How much VAT do I pay on property in Cyprus?
New-build property is normally 19%. A first and main residence gets 5% on the first 130 m² of buildable area up to €350,000 of value, provided the total transaction value is at most €475,000 and the total buildable area at most 190 m². Anything beyond those limits is charged at 19%. Resale property is generally outside VAT and pays transfer fees instead.
When must a business register for VAT in Cyprus?
The general registration threshold for taxable supplies in Cyprus is €15,600 in any 12-month period, or where you expect to exceed it in the next 30 days. Distance selling and services acquired from abroad have their own rules. Check with an accountant before you assume you are below the line.
Is the 9% rate still in force?
Yes. 9% covers hotel accommodation, restaurant and catering services, domestic passenger transport by taxi, tourist or intercity bus and sea, and old people's homes. Household electricity left it on 1 May 2026, cut to 5% until 31 March 2027.
Is there still 0% VAT on basic foodstuffs in Cyprus?
Yes, and the list grew in 2026. Fresh and chilled fruit and vegetables, baby milk, nappies for infants and adults and feminine hygiene products are zero-rated to 31 December 2026 under Decree 337/2025, and the government said on 30 September 2026 that this runs through 2027, though the decree isn't out yet. Fresh and frozen meat, poultry and fish have been zero-rated since April 2026, and Decree 354/2026 keeps them there and adds bread, milk, coffee, sugar and baby food from 12 October 2026, all until 31 May 2027. Processed meat and fish stay at 5%.
We run a Cyprus payroll too
Dubir Group is a software company in Paphos. This calculator started life as our own payroll spreadsheet. If something in your business is still a spreadsheet, we should talk.