VALA — Villas and luxury apartments, Cyprus

Tools

Cyprus Property VAT Calculator — 2026

Property prices on VALAESTATES exclude VAT. Use this tool for an indicative estimate of the VAT and the total including VAT.

Use the buildable area from the architectural plans and building coefficient, not plot area or an unverified internal/covered-area figure.

Is this a new-build residential purchase confirmed as subject to Cyprus VAT?
Is the applicant an individual aged 18 or older when applying (not a company)?
Will this be your main and permanent residence in Cyprus?
Have you previously benefited from reduced VAT on a residence?
Have you received a benefit under the former statutory housing grant scheme?

Standard rate 19% — comparison

No estimate calculated.

Selected circumstances — indicative

No eligibility assumption has been made.

Ordinary rules: first 130 m², a €350,000 reduced-value cap, total transaction value no more than €475,000 and total buildable area no more than 190 m². Confirmed transitional claims use different limits. Disability and large-family provisions need separate review.

This calculator provides an indicative estimate based on Cyprus VAT rules and official guidance available for 2026. It is not tax, legal or financial advice and does not confirm eligibility for any reduced VAT rate. Reduced VAT is subject to statutory conditions, the applicable rules and approval by the Cyprus Tax Department. Transitional provisions may apply to certain properties. Actual VAT treatment must be verified by a qualified Cyprus tax adviser or the relevant authorities before purchase. VALAESTATES accepts no responsibility for decisions made solely on the basis of this estimate.

Official sources and assumptions — checked 28 October 2026

Purchase-only illustration; price means total VAT-taxable transaction consideration excluding VAT. Ordinary allocation follows the official tool: cap the value first, then apportion by buildable area. Each taxable base and each VAT line is rounded to cents; line VAT amounts are summed. Construction, mixed/exempt supplies, previous benefits and special-route monetary treatment need professional review.

Older cases require planning permission/application by 31 October 2023 and a valid declaration. For building permits issued by 31 December 2024, the declaration deadline was 15 June 2026. The limited extension to 31 December 2026 concerns qualifying planning-authority-delay cases, not every older permit.

Items marked "Sample" are demonstration data