Home
AboutServicesCyprusContact form

Civil Marriages
Visas & Permits
VAT - Refund Scheme
Legal Points of Entry / Airports / Marinas & Ports
Health & Safety / Innoculations
Currency / Banking Hours / Credit Cards
Telecommunications
Business / Shopping Hours
Emergency Information
Sunrise & Sunset / Time Differences
VAT / Tipping

Government and Regime
Population
Safety in Cyprus
Tourism Survey Stratistics
Geography

VAT / Tipping


V.A.T. (Value Added Tax)
V.A.T. has been introduced in Cyprus on the purchase of almost all goods and services. Currently, there are three VAT rates - the standard rate which is 15% , the rate of 5% and the zero rate (0%).
Restaurants (with the exception of alcoholic beverages - 15%), and hotel accommodation are taxable at the rate of 5%. Items of necessity such as basic foodstuffs, medical products, children's clothing and footwear, books, magazines, newspapers, airfares are zero rated. Bank services, medical and dental services, the sale of immovable property etc., are exempted from any VAT charge.

Prices displayed for standard rated items should be VAT inclusive.

For further information you may apply:
VAT Service, CY 1471, Lefkosia,
Tel: +357 22 30 63 46
Fax:+357 22 76 79 65

Cyprus Consumers' Association,
Tel: +357 22 51 61 12, 22 51 61 13, 22 51 61 14
Fax:+357 22 51 61 18
E-mail: cyconsas@spidernet.com.cy

Tipping
Because of the 10% service charge levied in hotels and restaurants, a tip is not obligatory, but small change is always welcome.
Taxi-drivers, porters, hairdressers etc., always appreciate a small tip.
Makarios Ave. & Vyronos Str.
P. Lordos Center, Block B'
1st Floor, Office 106
(Opposite Limassol District Court)
3105 Limassol - Cyprus
Postal address:
P.O.BOX 58413
3734 Limassol, Cyprus
Tel.: +357 25 367 857
        +357 25 749 890
Fax:  +357 25 345 075
E-mail: phch_law@spidernet.com.cy