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
€1,190.00
| Net (excluding VAT) | €1,000.00 |
|---|---|
| VAT at 19% | €190.00 |
| Gross (including VAT) | €1,190.00 |
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, bus and sea, old people's homes, and household electricity until 31 March 2027. |
| 5% | Foodstuffs, pharmaceuticals, the first and main residence within the limits below, and since 1 September 2026 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 a temporary zero rate on essential goods to 31 December 2026 (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 rate on essential goods
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 extended it to 31 December 2026. It has been renewed annually rather than made permanent, and the list has changed between renewals. When we last checked, on 23 September 2026, nothing had been issued for 2027 and the 2027 budget passed over it in silence, which proves little because last year's decree only arrived in late November.
Adding and removing VAT, the arithmetic
Adding is a multiplication: net × 1.19 at the standard rate. Removing is a division, not a subtraction. That is the 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 employer cost calculator covers payroll, and the salary calculator covers what your team 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, bus and sea, and old people's homes, and household electricity sits there too until 31 March 2027, after a one-year extension announced in February 2026.
Is there still 0% VAT on basic foodstuffs in Cyprus?
Yes, for now. A temporary zero rate on essential goods (fresh and chilled fruit and vegetables, baby milk, nappies for infants and adults, feminine hygiene products) runs to 31 December 2026 under Decree 337/2025. It has been renewed by decree every year since 2023, but as of September 2026 nothing covers 2027 yet, and the 2027 budget did not mention it, so check the list before you invoice in January.
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.