Rate % Details
  • EU sales, exports, food (unless the supply is in the course of catering), medicines and vaccines
  • Commission from abroad for imports and exports from and to Cyprus
  • International air and sea transportation of persons, goods and related services
  • Ship management services
  • 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 (transit) or transshipment regime goods that are intended to be incorporated into drilling
  • Goods after importation, but before customs clearance
  • Supply of food in the course of catering (excluding alcohol), animal feeding stuffs, fertilizers
  • 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)
  • Services of writers, composers and artists, newspapers, magazines and books
  • Sales of fertilizers, insecticides, fungicides, animal feed, plant seeds, livestock animals for foodstuff manufacturing
  • Water, gas bottles, ice cream and related products, non-bottled water
  • Salted or spicy products made with cereal or potatoes, salted, roasted, spicy nuts, sundry goods used by disabled persons
  • All supplies of goods or rendering of services except those taxed at 0%, 5% or exempt