The government has extended a zero VAT rate on essential goods, including infant milk, diapers, female hygiene products, fresh vegetables, and fruit, from 1 January to 31 December 2026.
The Cyprus Tax Department has announced, on 15 January 2026, the extension of a zero value-added tax (VAT) rate on a range of essential goods for another year, covering the period from 1 January 2026 to 31 December 2026.
The zero VAT rate will continue to apply to infant milk, both in liquid and powdered form, as well as baby and adult diapers. Products for female hygiene protection, including tampons, sanitary pads and incontinence pads, also remain covered by the measure.
In addition, the decree maintains the zero VAT rate on a broad range of fresh or chilled vegetables. These include staple items such as potatoes, tomatoes, onions, garlic and leeks, as well as cabbage, cauliflower, broccoli, lettuce, carrots, cucumbers, peas, beans and a variety of other commonly consumed vegetables and salad greens.
Fresh fruit is also included in the extension. Bananas, figs, avocados, citrus fruits, grapes, melons, watermelons, apples, pears, stone fruits such as apricots and peaches, as well as strawberries and kiwifruit, will all continue to be supplied at a zero VAT rate throughout 2026.
Earlier, the Cyprus Council of Ministers issued Decree No. 337/2025 on 21 November 2025, which extended the temporary zero VAT rate on certain essential goods through 31 December 2026.
