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Cyprus Extends Temporary Zero Rate on Essential Items Until December 31, 2026

Candice Lindeman
January 5, 2026

Pursuant to the Council of Ministers Decree No. 337/2025 published on November 21, 2025, Cyprus is extending the zero VAT rate on essential items including baby milk, baby and adult diapers, female hygiene products, fresh or chilled vegetables, and fresh fruits until December 31, 2026. The temporary zero-rate on essential items was previously set to expired on December 31, 2025. The decree can be found here (in Greek).

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Author

Candice Lindeman

Candice Lindeman is a Junior Regulatory Counsel at Sovos within the Regulatory Analysis & Design Department where she focuses on international VAT and GST issues. Candice received a Bachelor’s degree in Philosophy from Allegheny College and a J.D. from Duquesne University School of Law. Candice is a member of the Pennsylvania Bar.
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