CYPRUS VAT · UPDATED 4 SEPTEMBER 2026

Cyprus VAT rates in 2026

The standard Cyprus VAT rate is 19%, but not every transaction uses that rate. This guide explains the basic calculations and the checks to make before relying on a result.

Use the Cyprus VAT calculator →

6 minute read · Reviewed against Cyprus Tax Department information

How to add 19% VAT

Start with the price before VAT, called the net price. Multiply it by 1.19 to obtain the VAT-inclusive gross price.

Gross price = net price × 1.19

For a net price of €100, VAT is €19 and the gross total is €119. For €1,000 net, VAT is €190 and the gross total is €1,190.

How to remove VAT from a gross price

Do not subtract 19% from the gross amount. The gross price already represents 119% of the net price, so divide it by 1.19.

Net price = gross price ÷ 1.19

A €119 VAT-inclusive price contains €19 VAT and €100 net. The VAT portion can also be found by multiplying the gross price by 19 and dividing by 119.

When 19% may not apply

Cyprus also has reduced and zero-rated categories. The correct treatment depends on the exact product or service and sometimes on eligibility conditions or a temporary measure. For example, the Tax Department lists reduced rates and current temporary zero-rate measures for specified essential goods. A general calculator cannot classify a transaction for you.

Checks for invoices and quotes

• Confirm whether the quoted price is net or VAT-inclusive.
• Confirm the applicable rate for the supply, not just the supplier’s location.
• Round consistently with the invoice or accounting system.
• Keep the official classification or professional advice used for unusual supplies.

Official source: Cyprus Tax Department — VAT rates. Rates and temporary measures can change. This guide is general information, not tax or legal advice.