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.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 15 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
3 sources
- PwC Tax Summaries Cyprus — Social Insurance employee rate 8.8% of gross
- PwC Tax Summaries Cyprus — 0% band up to EUR 22,000 (2026 reform per PwC; confirm with the Cyprus Tax Department)
- PwC Tax Summaries Cyprus — VAT standard rate 19%
⚠️ 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 →