Quick Answer
Cyprus VAT rates for 2026: standard rate 19%, reduced rate 9% (hospitality, transport, cultural services), super-reduced rate 5% (food, medicine, books, new residential properties). The VAT registration threshold is EUR 15,600 annual turnover. Cyprus companies providing B2B services to EU clients can apply reverse charge, removing the VAT obligation.
Key Facts 2026
| Standard rate | 19% |
| Reduced rate (hospitality, transport, tourism) | 9% |
| Super-reduced rate (food, medicines, books) | 5% |
| Zero rate (exports, financial services, insurance) | 0% |
| Registration threshold | EUR 15,600 annual taxable turnover |
| VAT return frequency | Quarterly (default) |
| EU OSS available | Yes (for B2C cross-border EU sales) |
| IOSS available | Yes (for imports under EUR 150 B2C) |
VAT in Cyprus: Complete 2026 Guide
Cyprus VAT is 19% standard rate. Freelancers and companies must register once turnover exceeds €15,600 per year. Here is everything you need to know.
Last updated:
Frequently Asked Questions
What is the VAT rate in Cyprus?
The standard VAT rate in Cyprus is 19%. Reduced rates of 9% (hospitality, transport) and 5% (books, medicines, residential construction) also apply to specific categories.
At what turnover do I need to register for VAT in Cyprus?
VAT registration is mandatory once your annual taxable turnover exceeds €15,600. Voluntary registration is possible below this threshold.
Do freelancers in Cyprus need to register for VAT?
Yes, if your annual turnover from freelance services exceeds €15,600. If you work primarily with non-EU clients, the place of supply rules may mean your services are outside the scope of Cyprus VAT, but registration is still required above the threshold for domestic supplies.
How often do I file VAT returns in Cyprus?
Quarterly. VAT returns are due by the last working day of the month following the end of each quarter. For example, the Q1 return (January to March) is due by April 30.
Can I get a VAT refund in Cyprus?
Yes. If your input VAT exceeds your output VAT in a period, you can claim a refund from the Cyprus Tax Department. Refunds are processed within 30 days for standard claims.
Is VAT charged on rent in Cyprus?
Residential rent is generally exempt from VAT. Commercial property leases may be subject to VAT if the landlord has opted to charge it, but many commercial leases are exempt.
What is a Cyprus VAT number format?
Cyprus VAT numbers follow the format CY########L — two letters CY, eight digits, and a final letter.
Related Guides
Sources
Cyprus Tax Department VAT Service. EU VAT Directive 2006/112/EC as implemented in Cyprus. Updated: April 2026.