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| 0% |
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EU sales, exports, food (unless the supply is in the course of catering), medicines and vaccines
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Commission from abroad for imports and exports from and to Cyprus
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International air and sea transportation of persons, goods and related services
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Ship management services
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Goods that are to be placed in customs warehouses (bonded warehouses) or free-zones, and be subject to the relevant customs regime or temporary importation or transshipment regime goods that are intended to be incorporated into drilling
- Goods after importation, but before customs clearance
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| 5% |
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Supply of food in the course of catering (excluding alcohol), animal feeding stuffs, fertilizers
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Accommodation in hotels and other tourist establishments, supply of coffins, services supplied by undertakers, services of road cleaning, refuse collection and waste treatment (other than services provided by local administration)
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Services of writers, composers and artists, newspapers, magazines and books
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Sales of fertilizers, insecticides, fungicides, animal feed, plant seeds, livestock animals for foodstuff manufacturing
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Water, gas bottles, ice cream and related products, non-bottled water
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Salted or spicy products made with cereal or potatoes, salted, roasted, spicy nuts, sundry goods used by disabled persons |
| 17% |
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For more detailed information about Value Added Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:
Rates | Exemptions | Registration | Voluntarily Registration | Right of Registration | Non - Recoverable VAT | Intra - EU Goods Trading
For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):
Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar |
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