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Cyprus VAT Rates 2026

Cyprus (Κύπρος) levies Value Added Tax as ΦΠΑ (Φόρος Προστιθέμενης Αξίας). The standard rate is 19%, applied to most goods and services. Reduced rates of 9% and 5% apply to hotel and tourist accommodation, restaurant and catering services.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CY endpoint to get Cyprus data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/CY
# No authentication required for rate lookups

# Response:
# { "country_code": "CY", "tax_type": "vat",
#   "standard_rate": 19, "reduced_rates": [9, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Cyprus standard rate.

// 1. Validate the customer's Cyprus VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/CY/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Cyprus VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CY').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [9, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Cyprus standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Cyprus VAT

Cyprus charges 19% standard VAT — below the EU average — alongside 9% and 5% reduced rates, which supports its large international holding-company and shipping sectors. A special 5% rate applies to the acquisition or construction of a primary residence, subject to size limits tightened in 2023. The island's VAT law also covers the British Sovereign Base Areas of Akrotiri and Dhekelia.

VAT in Cyprus is administered by the Cyprus Tax Department. Cyprus VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Cyprus Tax Department (accessed Jun 2026)

Rate history

• 2014Standard rate raised from 18% to 19%

Frequently asked questions

VAT & GST rates in other EU countries