Cyprus VAT Calculator (19%, 9%, 5%, 3%)
Enter an amount, pick the rate and whether the amount includes VAT.
Written and maintained by Antonis Katsonis · Rules for tax year 2026 · Last verified: 2 September 2026
Result
€100.00 before VAT becomes €119.00 with 19% VAT. The VAT is €19.00.
- VAT 19%
- €19.00
- Net amount
- €100.00
The result is an estimate for information only and is not tax, legal or financial advice.
How it is calculated
Adding VAT: gross = net × (1 + rate). Removing VAT: net = gross ÷ (1 + rate).
Cyprus rates: 19% standard, 9% reduced (restaurants, hotels, transport), 5% super-reduced (food, medicines, first home), 3% (books, disability aids), 0% (exports).
Worked example
| Amount | €100 |
| VAT rate | 19% standard |
| The amount is | Excluding VAT (add VAT) |
| Price including VAT | €119.00 |
| VAT 19% | €19.00 |
| Net amount | €100.00 |
Frequently asked questions
Which VAT applies to a first home purchase?
5% on the first 130 m² up to €350,000 in value (with total value and area limits), 19% on the rest. Check current conditions with the Tax Department.
How do I get the price before VAT from a total?
Divide by 1.19 (or 1.09, 1.05, 1.03). Example: €119 ÷ 1.19 = €100 net and €19 VAT. The common mistake is to take 19% off €119, which gives €96.39 and is wrong.
When do I have to register for VAT?
When your taxable sales exceed €15,600 in any 12 months, or you expect to exceed that within the next 30 days. Registration and returns go through TAX For All. Below the threshold you can register voluntarily.
What VAT applies to electricity and food?
Household electricity is at 5% from 1 May 2026 until 31 March 2027 (temporary measure). Basic food, medicines and books are at 5%; a short list of essentials (bread, milk, eggs, baby food, nappies) has at times been zero-rated by temporary decree.
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Sources and rule validity
Rules for tax year 2026 · Last verified: 2 September 2026
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