Cyprus VAT calculator 2026
Add VAT to a net amount or remove it from a gross amount. Cyprus applies a standard rate of 19%, plus reduced rates of 9% (hotels, restaurants, transport) and 5% (basic food, medicines, books).
How this is calculated
- Choose whether to add VAT to a net amount or remove it from a VAT-inclusive gross amount.
- To add VAT: multiply the net by 1 plus the rate (e.g. 1.19 for the 19% standard rate). To remove VAT: divide the gross by that same factor.
- Select the Cypriot rate: 19% standard, 9% reduced, or 5% super-reduced. Confirm the classification of your goods or services with the Cyprus Tax Department.
FAQ
What are Cyprus VAT rates in 2026?
The standard VAT rate is 19%. A reduced rate of 9% applies to hotel and similar accommodation and certain other services. A super-reduced rate of 5% applies to specific goods and services. A 3% rate also exists for certain cultural and charitable services but is not modelled here. Confirm the applicable rate with the Cyprus Tax Department.
When must a business register for VAT in Cyprus?
A business must register for VAT once its taxable turnover exceeds the statutory annual threshold. Voluntary registration is also permitted. Check the current threshold and registration rules with the Cyprus Tax Department.
Sources and verification
Dataset last reviewed 2026-07-18 · tax year 2026 · 21 documented values
Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.
7 sources
- PwC Tax Summaries Cyprus — Social Insurance employee rate 8.8% of gross
- Republic of Cyprus -- Official Gazette (Ε.Ε. Παρ. Ι(Ι), Αρ. 5070, 31.12.2025), hosted via CyLaw (cylaw.org) — Official Gazette, Law 244(I)/2025, Second Schedule para (1)(c): from tax year 2026, 0% on income up to EUR 22,000
- PwC Tax Summaries Cyprus — 20% rate on EUR 22,001-32,000
- PwC Tax Summaries Cyprus — VAT standard rate 19%
- Invest Cyprus (businessincyprus.gov.cy, official government portal) — Registering for Income Tax and VAT in Cyprus -- VAT registration threshold EUR 15,600
- Invest Cyprus (businessincyprus.gov.cy, official government portal) — Employer contribution to the Redundancy Fund 1.2% of gross salary
- Health Insurance Organisation (HIO) -- gesy.org.cy, official government body administering GHS/GESY — GHS contribution rate for self-employed persons: 4.00% (full implementation from 1 March 2020)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Cyprus tax guides
- How Income Tax Works in Cyprus (2026): Progressive Rates 0% to 35% on Chargeable Income →
- Social Contributions in Cyprus (2026): SI 8.8%, GHS 2.65% and Employer Costs Explained →
- Self-Employed Tax in Cyprus (2026): Income Tax, SI 16.6% on Notional Income and GHS 4% →
- How VAT Works in Cyprus (2026): 19% Standard Rate, 9%, 5% and 3% Reduced Rates Explained →