vat
5% VAT for new Cyprus homes: when it can apply
How to separate marketing claims from real eligibility and why size and intended use matter.
Reviewed 27/05/2026Reviewed by: VAT specialist
This material is not legal or tax advice. A transaction requires checks of the specific property, applicant and documents.
VAT flag on project pages
The 5% VAT flag on PropertyAtlas is a preliminary signal that some units may fit reduced VAT. The final treatment depends on the buyer application and tax authority review.
What to verify
Primary-residence use, area, first-use status, price, family situation and developer documentation should be checked before final budgeting.