Cyprus will maintain a zero VAT rate on selected essential household and hygiene products and fresh fruits and vegetables from 1 January to 31 December 2027.
The Cyprus Taxation Department has confirmed on 19 October 2026 that the zero rate of value added tax (VAT) will continue for a set of basic goods throughout 2027.
The extension follows a Decree of the Council of Ministers dated 16 October 2026 (C.D.P. 362/2026). The department published its announcement on 19 October 2026.
The zero rate applies from 1 January 2027 to 31 December 2027.
Covered household and health items
Baby milk in liquid and powder form stays at zero rate, as do baby diapers, adult diapers and incontinence pads. Feminine hygiene products, including tampons and sanitary napkins, are also included.
Fresh vegetables and fruits
Fresh or chilled vegetables make up most of the list. Potatoes (ex CN 0701), tomatoes (CN 0702), and onions, shallots, garlic and leeks (CN 0703) are covered, along with cabbages, cauliflowers, broccoli, kale and kohlrabi (ex CN 0704).
The rate also applies to lettuce and chicory (CN 0705), root vegetables such as carrots and radishes (CN 0706), cucumbers (CN 0707), and peas and beans (CN 0708). A further group under ex CN 0709 includes aubergines, mushrooms, peppers, spinach and pumpkins.
Fresh fruit is covered too. Bananas (ex CN 0803), figs and avocados (ex CN 0804), and citrus fruits (ex CN 0805) fall under the rate, as do grapes (CN 0806), melons and watermelons (CN 0807), and apples and pears (ex CN 0808). Stone fruits (ex CN 0809), strawberries and kiwifruit (ex CN 0810) complete the list.
Earlier, the Cyprus Taxation Department announced on 2 October 2026 a temporary reduction in value-added tax (VAT) on basic food items and staples. The measure takes effect on different dates and runs until 31 May 2027.
