Cyprus (CY) Data
Transactions originating in, or intended for, the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for the Republic of Cyprus.
The application of the acquis is suspended in those areas of the Republic of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control.
Current Rates (01 Jan 2017)
| Description | Rate | Notes |
| Standard | 19% | – |
| Reduced 1 | 9% | – |
| Reduced 2 | 5% | – |
VAT rate of 9% applies to restaurant services and other catering services, with the exception of alcoholic beverages, beer and wine, which are taxed at 19%
Historical Rates
| Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
| 01/07/1992 | – | 5 | – | |
| 01/10/1993 | – | 8 | – | |
| 01/07/2000 | 5 | 10 | – | |
| 01/07/2002 | 5 | 13 | – | |
| 01/01/2003 | 5 | 15 | – | |
| 01/08/2005 | 5 | 8 | 15 | – | |
| 01/03/2012 | 5 | 8 | 17 | – | |
| 14/01/2013 | 5 | 8 | 18 | – | |
| 13/01/2014 | 5 | 9 | 19 | – |
Standard 21 Categories (Article 106)
| # | Category | Rate | Comments |
| 1 | Foodstuffs | 5
19 |
|
| 2 | Water supplies | 5 | |
| 3 | Pharmaceutical products | 5 | |
| 4 | Medical equipment for disabled persons | 5 | |
| Children’s car seat | 5 | ||
| 5 | Transport of passengers
(+see n° VI) |
5
9 |
|
| 6 | Books | 5 | |
| Books on other physical means of support | 19 | ||
| Newspapers | 5 | ||
| Periodicals | 5 | ||
| 7 | Admission to cultural services (shows, cinema, theatre) | Ex
5 |
|
| Admission to amusement parks | 5 | ||
| 8 | Pay TV/ cable TV | 19 | |
| TV licence | N/A | ||
| 9 | Writers, composers, etc. | 5 | |
| 10 | Social housing | 5 | |
| 10a | Renovation and repairing of private dwellings | 5 | |
| 10b | Window cleaning and cleaning in private households | 19 | |
| 11 | Agricultural inputs | 5
19 |
|
| 12 | Hotel accommodation | 9 | |
| 12a | Restaurant and catering services | 9 | |
| 13 | Admission to
Sporting events |
5 | |
| 14 | Use of
Sporting facilities |
5 | |
| 15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | Ex | |
| 16 | Supplies by undertakers and cremation services | 19
5 |
supply of coffins and funeral services |
| 17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | 5 | |
| 18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 5 | |
| 19 | Minor repairing (including mending and alteration) of:
Bicycles Shoes and leather goods Clothing and household linen |
19 19 19 |
|
| 20 | Domestic care services (**) | 19 | |
| 21 | Hairdressing | 5 |