VAT Calculator
Add or remove Cyprus VAT at the standard 19% rate or the reduced 9%, 5% and 3% rates.
Net vs VAT
- Net amount
- VAT (19%)
Cyprus VAT rates (2026)
| Rate | Type | Typical supplies |
|---|---|---|
| 19% | Standard rate | Most goods and services |
| 9% | Reduced rate | Hotels, restaurants, catering, domestic passenger transport |
| 5% | Reduced rate | Foodstuffs, medicines, books, first home (conditions apply) |
| 3% | Super-reduced | Specific supplies (e.g. certain books, wheelchairs) |
| 0% | Zero-rated | Exports, intra-community supplies, international transport |
Standard rate is 19%. Reduced rates of 9%, 5% and 3% apply to specific categories. Registration is required once turnover exceeds €15,600 in any 12 months.
Disclaimer: These calculators provide general estimates based on the 2026 Cyprus tax framework and standard assumptions. They do not account for every personal circumstance, allowance or exemption and are not tax advice. Speak to us before acting on any figure.
How the VAT calculator works
This tool does two jobs. In add mode it takes a net price and applies the chosen VAT rate on top, giving you the gross price and the VAT element. In remove mode it takes a VAT-inclusive total and extracts the VAT already inside it, leaving the net figure. Pick the rate that matches your supply — standard, reduced or super-reduced — and the calculator does the arithmetic. For a full business position, your VAT bill is output VAT charged on sales less input VAT incurred on costs.
The 2026 Cyprus VAT rates and threshold
Most supplies fall under the standard rate; the reduced and super-reduced rates apply only to defined categories.
| Item | 2026 figure |
|---|---|
| Standard rate | 19% |
| Reduced rates | 9% and 5% |
| Super-reduced rate | 3% |
| Registration threshold | €15,600 turnover in any 12 months |
| Return & payment | By the 10th of the 2nd month after the period |
Worked example: a quarter of standard-rated trade
Take a business making €120,000 of standard-rated sales in a VAT period, with €40,000 of standard-rated costs.
- Output VAT: €120,000 × 19% = €22,800.
- Input VAT: €40,000 × 19% = €7,600.
- VAT payable: €22,800 − €7,600 = €15,200, due by the 10th day of the second month after the period ends.
For the registration rules and deadlines in detail read our Cyprus VAT registration guide, or let our VAT team handle registration and returns for you.
Frequently asked questions
The standard rate is 19% and applies to most goods and services. Reduced rates of 9% and 5% apply to specific supplies such as certain hospitality, food and qualifying housing, and a super-reduced rate of 3% applies to a narrow list of items. Choose the rate that matches your supply.
Registration is compulsory once taxable turnover exceeds €15,600 in any rolling 12-month period, or where you expect to exceed it within the next 30 days. Voluntary registration below the threshold is possible and is often worthwhile for businesses that incur recoverable input VAT.
VAT payable is output VAT (the VAT you charge customers on sales) minus input VAT (the VAT you are charged on business costs). If output exceeds input you pay the difference; if input exceeds output you are typically due a refund or carry the credit forward.
VAT returns are normally filed quarterly. Both the return and any payment are due by the 10th day of the second month following the end of the VAT period. Late filing or payment attracts penalties and interest, so diarise each deadline carefully.
Use 'add' to gross-up a net price — it applies the chosen rate on top of the net figure. Use 'remove' to find the net amount inside a VAT-inclusive total, extracting the VAT already contained in the price. The calculator handles both directions.
No — the arithmetic is identical; only the percentage differs. Select 9%, 5% or 3% instead of the standard 19% and the calculator applies that rate. The challenge in practice is classifying each supply to the correct rate, which is where professional advice pays off.
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