Cyprus VAT Rates

The standard rate in Cyprus is 19%, in force since 13 January 2014. Before that, Cyprus changed it 7 times since 1992 โ€” every change below carries the date it took effect and the Commission record it came from.

Standard rate today

19%

Since 13 January 2014 โ€” 12 years

Previous rate

18%

Until 12 January 2014

First recorded rate

5%

From 1 July 1992

Cyprus VAT Rates in Force Today

Standard rate
19%
Reduced rates
5%, 9%
Super-reduced rate
3%
Parking rate
None
Local name
ฮฆฯŒฯฮฟฯ‚ ฮ ฯฮฟฯƒฯ„ฮนฮธฮญฮผฮตฮฝฮทฯ‚ ฮ‘ฮพฮฏฮฑฯ‚ (ฮฆฮ ฮ‘)
Currency
EUR

Checking a Cypriot VAT number rather than a rate? The number format, its regex and verified example numbers are on the Cyprus VAT number page.

Standard Rate Changes in Cyprus

In force fromUntilStandard rate
13 January 2014Current19%
14 January 201312 January 201418%
1 March 201213 January 201317%
1 January 200329 February 201215%
1 July 200231 December 200213%
1 July 200030 June 200210%
1 October 199330 June 20008%
1 July 199230 September 19935%

Where This Data Comes From

Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published โ€” a rate change is a new record, not an edit to an old one.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.

Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Cypriot filings, confirm with the tax authority or an adviser. The Commissionโ€™s own record has gaps โ€” where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.