VAT RATES: HOME
CODE 1: 0%
CODE 2: 5%:
CODE 3: 15%
| TARIC | DESCRIPTION | RATE |
| 01 | LIVE ANIMALS FOR PREPARATION OF FOOD | 5% |
| 0305 | SMOKED SALMON | 15% |
| 0305 | SMOKED TROUT | 0% |
| 0602903000 | VEGETABLE AND STRAWBERRY PLANTS | 5% |
| 12 | SEEDS FOR PREPARATION OF FOOD/FEEDSTUFFS | 5% |
| 1302 | PECTIN | 5% |
| 1302 | VEG EXTRACTS | 0% |
| 160411 | SALMON PREPARATIONS | 15% |
| 1704 | SUGAR CONFECTIONERY | 5% |
| 1806 | CHOCOLATES | 5% |
| 1806 | COCOA DRINK // CHOCOLATE PANTESPANI MIX | 0% |
| 190120 | BREAD MIXES | 0% |
| 1904 | SALTED/SPICY CEREALS EXCL. BREAKFAST CEREALS | 5% |
| 1905 | BISCUITS COVERED (WHOLLY OR PARTIALLY) WITH CHOCOLATE | 5% |
| 1905 | BISCUITS NOT COVERED WITH CHOCOLATE | 0% |
| 1905 | BREAD GRANULES (KAPIRA) | 0% |
| 1905 | CAKES COVERED WITH CHOCOLATE | 0% |
| 2002 | TOMATO PASTE | 0% |
| 2008 | SALTED/ROASTED NUTS | 5% |
| 2008 | FRUIT PUREE: FOR MANUF OF JUICES | 5% |
| 2009 | FROZEN JUICE CONCENTRATES | 5% |
| 2101 | COCOA FLAVOUR EXTRACT | 0% |
| 2103 | MIXED SEASONINGS | 0% |
| 2105 | ICE-CREAM | 5% |
| 2106 | BREAD IMPROVERS | 5% |
| 2106 | POWDERS FOR MANUFACTURE OF DRINKS-ICE TEA, EMULSIFIERS | 5% |
| 2106 | ICE-CREAM SYRUPS // ICE-CREAM EMULSIFIERS // NEUTRAL GLAZE (GLASSO) FOR COATING | 5% |
| 2106 | MOUSSE MIX | 0% |
| 2201 | BOTTLED WATER | 5% |
| 2202 | COFFEE DRINKS (POKKA, MR BROWN, NESCAFE, FRAPE) | 0% |
| 2202 | PROCESSED DRINKS, FRUIT DRINKS | 5% |
| 2202 | SOFT DRINKS | 15% |
| 2203 | BEER | 15% |
| 2204 | WINE | 15% |
| 2208 | ALCOHOLIC BEVERAGES | 15% |
| 2209 | VINEGAR | 0% |
| 23 | FEEDSTUFFS/ADDITIVES FOR FEEDSTUFFS | 5% |
| 2503 | SULPHUR | 5% |
| 2711 | LIQUID GAS | 5% |
| 29 | FOOD SUPPLEMENTS NOT CONSIDERED AS FOOD | 5% |
| 290230 | TOLUENE FROM EU: AAD REQUIRED: NOT LIABLE TO SPECIAL EXCISE DUTY | 0% |
| 290244 | XYLENE FROM EU: AAD REQUIRED: LIABLE TO SPECIAL EXCISE DUTY: RELIEF X07: FORM FK17 | 15% |
| 2915 | CALCIUM PROPIONATE | 5% |
| 2918 | CITRIC ACID | 5% |
| 3002 | BLOOD BY-PRODUCTS | 0% |
| 3002 | VACCINES | 5% |
| 3003 | MEDICINES | 0% |
| 3004 | MEDICINES | 0% |
| 31 | FERTILIZERS | 5% |
| 3204 | COLOURS FOR DRINKS | 5% |
| 3302 | FLAVOURS FOR MANUFACTURE OF DRINKS | 5% |
| 3302 | ICE-CREAM FLAVOUR WITH EMULSIFIER | 5% |
| 3501 | CALCIUM CASEINATE (MILK PROTEIN) | 0% |
| 3504 | PROTEINS | 0% |
| 3507 | RENNET | 0% |
| 3808 | INSECTICIDES/FUNGICIDES: AGRICULTURAL | 5% |
| 3822 | CULTURES OF MICROORGANISMS FORM MANUFACTURE OF CHEESE | 5% |
| 4901 | BOOKS | 5% |
| 4902 | MAGAZINES | 5% |
| 4903 | CHILDREN'S BOOKS | 5% |
| 4904 | MUSIC BOOKS | 5% |
| 4905 | MAPS | 5% |
| 61 | CLOTHING | 15% |
| 62 | CLOTHING | 15% |
| 64 | SHOES | 15% |
| 8713 | INVALID CARRIAGES | 5% |
| 9021 | ORTHOPEDIC GOODS/HEARING AIDS | 5% |
| 9401 | CHAIRS FOR CHILDREN DESIGNED FOR M/VEHICLES UP TO 12 SEATS | 5% |
| 9705 | ANTIQUES OF AN AGE EXC. 100 YEARS | 5% |
NOTES:
CYPRUS AIRWAYS: AUTONOMOUS ECONOMIC REGIME: CODE N990: e.g. TH8803300010: ZERO RATE