Cyprus VAT Calculator 2026 – Add or Remove VAT (19%, 9%, 5%, 3%)
Free Cyprus VAT calculator: add or remove VAT at 19%, 9%, 5%, 3% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Cyprus
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 19% | Most goods and services |
| Reduced rate | 9% | Hotel accommodation, restaurant and catering services, taxis and tourist/intercity buses |
| Reduced rate | 5% | Fresh fruit and vegetables, baby milk, nappies, water, medical care, city buses, cultural and sports admission, primary-residence purchase (with certificate) |
| Super-reduced rate | 3% | Books, newspapers and periodicals, some aids for disabled people, first theatre and circus performances, waste and sewage services |
Special territories
The areas not under the effective control of the Republic of Cyprus are outside the EU VAT area
Registration threshold
Registration required above EUR 15,600 annual taxable turnover; no separate domestic small-business scheme
Returns and payment
Quarterly VAT returns
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
No mandatory B2B e-invoicing as of Sept 2026
Recent changes
3% super-reduced rate extended to some disability aids from 21 Jul 2023; accommodation and restaurant rate 9% since 1 Sept 2022 (no rate change 2024-2026 in TEDB)
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Cyprus?
The standard VAT rate in Cyprus is 19%. Other rates of 9%, 5% and 3% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.19 (1 plus the 19% standard rate). For example, €100.00 × 1.19 = €119.00, of which €19.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.19. For example, €119.00 ÷ 1.19 = €100.00 net, so the VAT included is €19.00. Taking 19% of the gross price would overstate the tax.
When does a business have to register for VAT in Cyprus?
Registration required above EUR 15,600 annual taxable turnover; no separate domestic small-business scheme
How often are VAT returns filed in Cyprus?
Quarterly VAT returns
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Tax Department (Τμήμα Φορολογίας), Ministry of Finance and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- List of VAT rates applied in EU member countries (last checked 13/07/2026) — European Commission – Your Europe
- Taxes in Europe Database – VAT retrieval web service (situation on 2024-01-01 … 2026-09-30) — European Commission DG TAXUD
- Cyprus SME rules (national annual threshold EUR 15,600) — European Commission – DG TAXUD SME VAT portal
- 5% Reduced VAT Rate (primary residence certificate) — Cyprus Tax Department
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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