Cyprus has extended a zero VAT rate on essential fresh produce until the end of 2026. The measure, announced by the Tax Department following a decree dated 21 November 2025, applies from 1 January to 31 December 2026 and covers a specific list of vegetables and fruits. Businesses must comply with the decree’s provisions to qualify for the zero rate.
From 1 January to 31 December 2026.
The decree lists specific vegetables (potatoes, tomatoes, onions, garlic, leeks, cabbage, cauliflowers, broccoli, lettuces, chicory, carrots, radishes, cucumbers, peas, beans, aubergines, peppers, mushrooms, spinach, courgettes) and fresh fruit (bananas, figs, avocados, citrus fruits, grapes, melons, watermelons, apples, pears, apricots, peaches, cherries, nectarines, plums, strawberries, kiwis).
They must ensure compliance with the provisions set out in the decree, ensuring that only the specified categories receive the zero VAT rate.
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