What is the standard VAT rate in Cyprus?

19%. Reduced rates of 9%, 5% and 3% apply to particular goods and services.

What VAT applies to restaurants?

Restaurant and catering services have the reduced rate of 9%.

What VAT applies to food?

Most foodstuffs have the reduced rate of 5%.

Calculator

Cyprus VAT calculator

Add VAT to an amount, or find how much VAT is inside a price, at the Cyprus rates of 19%, 9%, 5% and 3%.

Amount before VAT

€

Before VAT

€100.00

VAT 19%

€19.00

Total with VAT

€119.00

VAT rates in Cyprus

19%: The standard rate: most goods and services.
9%: Accommodation, restaurants and catering, some local passenger transport, homes for the elderly.
5%: Food and medicines, and various other goods and services, including, on conditions, a first home and renovating older homes.
3%: Entry to certain performances, waste collection and sewage, books and periodicals, goods for people with disabilities.
0%: Exports and certain basic goods.

How it is worked out

To add VAT, multiply the amount by the rate (€100 × 19% = €19, total €119). To find the VAT inside a price, divide the price by 1 plus the rate (€119 ÷ 1.19 = €100); the difference is the VAT.

Questions

What is the standard VAT rate in Cyprus?: 19%. Reduced rates of 9%, 5% and 3% apply to particular goods and services.
What VAT applies to restaurants?: Restaurant and catering services have the reduced rate of 9%.
What VAT applies to food?: Most foodstuffs have the reduced rate of 5%.

Need a hand?

Accountants Tax consultants Accounting firms

General information. Which rate applies to a good or service depends on the conditions of the law; for your own case ask the Tax Department or an accountant.