Import VAT rates in Cyprus
Cyprus applies a standard VAT rate of 19% and reduced rates of 9%, 5%, 3%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities When organized by non-profit organizations and does not distort competition between them and profit organizations | |
| 0% | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied | |
| 0% | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work | |
| 0% | Supply of services by undertakers and cremation services, and the supply of goods related thereto | |
| 3% super-reduced | Books Books under tariff code 49.01-49.05 Audio books for persons with disability under tariff code 85.23 | 49 85 |
| 3% super-reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 3% VAT rate from 21/7/2023 Lifting devices for the disabled (under tariff code 84.28) Braille typewriters and pocket size specialized electronic communication devices for the disabled (under tariff code 84.69) Orthopedic devices including medical surgical belts, bandage and crutches, splints, supports and other items and devices for fractures, items and prosthetic devices, hearing devices for the deaf (under tariff code 90.21) Wheelchairs for the disabled (under tariff code 87.13) | 84 90 |
| 3% super-reduced | Newspapers under tariff code 49.01-49.05 | 49 |
| 3% super-reduced | Periodicals under tariff code 49.01-49.05 | 49 |
| 3% super-reduced | 140 first theatre and circus performances | |
| 3% super-reduced | Sewage disposal and treatment and emptying of septic tanks and industrial tanks | |
| 3% super-reduced | Refuse collection and waste treatment | |
| 5% reduced | Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00) only the importation of archeological goods under tariff code 9706 00 00 - is liable at the reduced vat rate 5% | 97 |
| 5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Live animals, feeding stuffs (including food for birds and fish) | 01 |
| 5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Fertilizers, insecticides, rodenticides, fungicides, herbicides, disinfectants (under tariff code 31) | 31 |
| 5% reduced | Supply of children’s car seats Children's car seats to be used by land vehicles and specially designed for children up to 12 years old | 87 |
| 5% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities | |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs The sale of: baby milk, baby diapers, adult diapers, women hygiene products, fresh vegetable and fruits are liable at 0% until 31/12/2026 | 02 03 04 07 08 09 10 11 12 14 15 17 |
| 5% reduced | Hairdressing Hair extensions and wigs are liable at the standard rate | |
| 5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy Renovation services related to extension of house used as a residence | |
| 5% reduced | Provision of medical and dental care and thermal treatment | |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Lifting devices for the disabled (under tariff code 84.28) Braille typewriters and pocket size specialized electronic communication devices for the disabled (under tariff code 84.69) Hearing aids and orthopedic devices (under tariff code 90.21) Wheelchairs for the disabled (under tariff code 87.13) Repair services of the aforementioned goods - standard rate | 84 90 |
| 5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection The sale of in vitro products and vaccines related to virus covid 19 are liable at 0% from 13/01/2023 until 31/5/2023 From 5/5/2023 up until 31/12/2025 until the sale of the following: baby milk (liquid or powder), baby diapers, adult diapers, products related to feminine hygiene protection are liable at the 0% From 1/12/23 up until 31/12/25 sale of fresh or refrigerated vegetables of all kinds for human consumption are liable at the 0% VAT | 30 |
| 5% reduced | Admission to sporting events | |
| 5% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 | |
| 5% reduced | Supply of water | |
| 5% reduced | Transport of passengers and their accompanying luggage City and rural buses | |
| 5% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto Only the sale of coffins is liable at the extra reduced rate of 5% | |
| 5% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them | |
| 5% reduced | Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00) | 97 |
| 9% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Until 31/8/2022 was 5% - from 1/9/2022 is 9% | |
| 9% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Until 31/8/2022 was 5% - from 1/9/2022 is 9% | |
| 9% reduced | Transport of passengers and their accompanying luggage Urban/suburban/rural taxi Touristic/excursion/intercity buses | |
| 19% |
TEDB · 26 October 2026