Airbnb Cyprus Rules 2026: Licences, Registration and Tax
The Airbnb Cyprus rules for the Republic of Cyprus come from one national law, the Law on the Regulation of the Establishment and Operation of Hotels and Tourist Accommodation (34(I)/2019), and from an EU regulation on short-term rental data that has applied since 20 May 2026. This guide is current as of 5 November 2026. It explains what the consolidated law text says, what the Deputy Ministry of Tourism and the Tax Department publish, which numbers the Audit Office reported in 2026, and how the same topic is handled in the part of the island administered by the Turkish Cypriot authorities.
You will find the registration steps and the fee, the property standards and insurance condition, the platform duties under EU Regulation 2024/1028, the penalty ladder with its arithmetic, 2026 income tax and VAT worked through with numbers, and the position of owners who live abroad. Every figure carries a named source and a date, and the full source list is at the end of the page.
Airbnb Cyprus rules at a glance (as of 5 November 2026)
Before the detail, the table below puts the main Airbnb Cyprus rules in one place. Each row is expanded later in the guide, with the source of the figure.
| Topic | Rule as published | Source and date |
|---|---|---|
| Registration | A self-catering villa, house or apartment may be advertised or rented only if it is in the Register of Self-Catering Accommodation and has a registration number | Law 34(I)/2019, article 16A; Deputy Ministry press release, 26 April 2025 |
| Registration number | Must appear in every advertisement, in promotion and in all related transactions | Law 34(I)/2019, article 16A(2) |
| Fee | €222 for a three-year registration | Cyprus Mail, 15 May 2024 and 27 October 2026 |
| Decision time | The Deputy Ministry examines the application within two months of the declaration being filed | Law 34(I)/2019, Fifth Annex, paragraph 1(c) |
| Validity | First registration permit valid three years, renewed every three years | Law 34(I)/2019, Fifth Annex, paragraph 1(d) and (e) |
| Insurance | Cover against all risks, including fire and civil liability, declared at application | Law 34(I)/2019, Fifth Annex, paragraph 1(b)(iii) |
| Unregistered letting | Up to one year in prison, a fine up to €5,000, or both; up to €200 per day if the breach continues after conviction | Law 34(I)/2019, article 22(1) |
| Platform breaches of EU rules | Up to two years, a fine up to €20,000, or both; up to €1,000 per day if repeated | Law 34(I)/2019, article 22A |
| Registered units | 8,478 self-catering units on 29 June 2026 | Deputy Ministry figure reported by Cyprus Mail and Euronews, 3 July 2026 |
| Income from letting | Treated as business income; declared in Part 4I of the individual return; not subject to Special Defence Contribution | Tax Department 2025 return guide, published June 2026 |
| VAT registration | Compulsory above €15,600 of taxable transactions over 12 months, or when that is expected within 30 days | Business in Cyprus (gov.cy) |
The law behind the Airbnb Cyprus rules and who supervises it
The legal basis is the consolidated text of Law 34(I)/2019, published by the Cyprus Bar Association’s CyLaw service. Part IIIA of that law covers self-catering accommodation, a term the law defines as an individual furnished tourist villa, an individual dwelling or an individual apartment that counts as a “unit” under the immovable property law and that is not a hotel or a licensed tourist establishment. Article 16A says such a unit may not be rented out unless it meets the specifications in the Fifth Annex, is entered in the Register of Self-Catering Accommodation kept by the Deputy Ministry of Tourism, and keeps its registration permit valid.
Three further provisions shape daily practice. Article 16A(2) allows the owner, the holder of a right of use, or a business acting with the owner’s approval to advertise and rent the unit once it has a registration number, and it says the number must appear in the advertisement and in all related transactions. The same article bars a platform operator from advertising or posting units that have no registration number once the transitional period ended; the transitional period gave units already operating three years to comply. Article 21 lets the Deputy Ministry carry out an inspection on its own initiative at any time to check that a registration permit exists and that its conditions are respected.
The consolidated text lists the amending laws as 9(I)/2020, 106(I)/2021, 7(I)/2022, 11(I)/2023, 27(I)/2024, 28(I)/2024, 82(I)/2024, 71(I)/2025, 184(I)/2025 and 110(I)/2026. The one that matters most for platforms is 184(I)/2025: a note in the consolidated text says it entered into force on 20 May 2026, the same day EU Regulation 2024/1028 began to apply. It added Part IIIB (article 16B) and the penalty article 22A, both discussed below. Airbnb’s own Cyprus help page describes the same framework and says the obligation to register applies from 6 February 2023.
Who counts as an operator
The law speaks of the “operator” (the entrepreneur), a term it defines as the person in whose name the registration permit is issued or who carries the financial exploitation or responsibility for management of the unit. A manager can be given the management of a unit, and the law states that the manager then carries the operator’s responsibilities. The Deputy Ministry’s press release of 26 April 2025 adds that both natural and legal persons may register.
What the law does not contain
The consolidated text sets no cap on the number of units one person may register and no annual limit on letting nights. A proposal to cap registrations at two per person or company was reported by Sigmalive on 4 March 2025 to have been rejected by the Legal Service, and no such cap appears in the current consolidated law. The Airbnb Cyprus rules in force therefore concern registration, standards, insurance, advertising and tax, not quotas.
How many units are registered in Cyprus (latest count: 8,478)
The old figure often quoted for the Airbnb Cyprus rules, “over 6,700 units”, dates from early 2024. The most recent Deputy Ministry count available is 8,478 registered self-catering units on 29 June 2026, reported by Cyprus Mail and Euronews on 3 July 2026, up from 4,765 in April 2023. The difference is 3,713 units, or 77.9 percent, which matches the 78 percent increase the Deputy Ministry cited. An Audit Office figure for 6 May 2026 was 8,464, so the register grew by 14 units in the 54 days between the two dates.
| Date | Registered self-catering units | Source |
|---|---|---|
| Mid-2022 | 1,545 | Cyprus Mail, 26 May 2025 |
| April 2023 | 4,765 (21,636 beds) | Cyprus Mail, 26 May 2025 |
| April 2024 | 7,001 | Cyprus Mail, 26 May 2025 |
| End of February 2025 | 8,248 (1,275 applications pending) | Cyprus Mail, 29 April 2025; Sigmalive, 4 March 2025 |
| Mid-May 2025 | 8,375 (36,784 beds; 1,565 applications pending) | Cyprus Mail, 26 May 2025 |
| 6 May 2026 | 8,464 | Audit Office, as reported by Politis and Cyprus Mail |
| 29 June 2026 | 8,478 | Deputy Ministry, via Cyprus Mail and Euronews, 3 July 2026 |
Between mid-May 2025 and 29 June 2026 the register grew by 103 units, from 8,375 to 8,478, which is 1.2 percent. The 2025 figures also show where the units are. According to the Deputy Ministry data presented in Cyprus Mail on 26 May 2025, Paphos district held 3,957 units with 17,802 beds, followed by Famagusta district with 1,702 units and 8,728 beds.
| District | Units (mid-May 2025) | Share of 8,375 | Beds | Beds per unit |
|---|---|---|---|---|
| Paphos | 3,957 | 47.2% | 17,802 | 4.5 |
| Famagusta | 1,702 | 20.3% | 8,728 | 5.1 |
| Larnaca | 1,237 | 14.8% | not stated | not stated |
| Limassol | 1,076 | 12.8% | not stated | not stated |
| Nicosia | 403 | 4.8% | not stated | not stated |
| All districts | 8,375 | 100% | 36,784 | 4.4 |
The same article reported authorities’ estimate that 12,000 to 13,000 units in the government-controlled areas are offered for short-term rental, so the register captures a part of that estimate. In another comparison, Cyprus Mail on 1 September 2026 put the 8,464 registered units at about 1.7 percent of the 492,931 housing units counted in the 2021 census (8,464 divided by 492,931 is 1.72 percent) and labelled the comparison indicative only. For demand-side context, the Cyprus Mail piece of 1 September 2026 reported Eurostat platform guest nights of 7.64 million in 2025, up 24.7 percent from 6.12 million in 2024, and Eurostat’s own quarterly release shows Cyprus guest nights down 2.4 percent in the second quarter of 2026 against the same quarter of 2025. Our own Cyprus tourism trends page and the Cyprus real estate statistics page follow the arrival and price series separately.
Registration under the Airbnb Cyprus rules, step by step
Applications go through the Deputy Ministry’s online service on gov.cy, titled “Apply to register self-service accommodation establishments” in English, which covers villas, houses and apartments. The Fifth Annex of the law sets out what an application contains. The owner, the holder of a right of use, or a business authorised by the owner files an application in the form set for the type of unit, pays the registration fee for the category, and signs a solemn declaration confirming three things: registration with the Tax Department (a tax identification number of the owner or manager, and a VAT number where the VAT law requires one), the details of the unit together with the minimum technical specifications, and insurance cover.
| Step | What the Fifth Annex or the Deputy Ministry says |
|---|---|
| 1. Tax registration | A tax identification number of the owner or manager, plus a VAT number where required, is a stated condition of the declaration |
| 2. Insurance | Insurance for the unit against all risks, covering fire and civil liability |
| 3. Application | Online application on gov.cy for each unit, with the fee (€222 for three years per Cyprus Mail) and the solemn declaration |
| 4. Examination | The Deputy Ministry examines the application within two months of the declaration being filed and gives reasons if it refuses |
| 5. Registration | A special badge and registration number are issued, displayed and stated in all transactions; the first permit is valid for three years from issue |
| 6. Renewal | The permit is renewed every three years on application, filed within the three months before the current permit expires, with the renewal fee |
The same Annex authorises the Deputy Ministry to use the information in the register for statistics and for promoting the country’s tourism infrastructure. Cyprus Mail reported on 15 May 2024 that renewal applications go only through the online platform and that a late renewal is not accepted: the owner then files a new application with all the original documents, and the new permit runs for three years. Cyprus Mail reported on 26 May 2025 that the Deputy Ministry sends email alerts every two weeks to hosts whose registration expires within 70 to 90 days.
Fee: €222
The €222 figure appears in the Cyprus Mail reports of 15 May 2024 and 27 October 2026,. The law leaves the exact fee to a decree of the Council of Ministers under article 17, which means the amount can change; the figures here are as reported on the dates given. Over a three-year permit, €222 is €74 per year (222 divided by 3). A unit that is renewed every three years therefore carries a registration cost of €74 a year at the reported fee.
Grounds for losing registration
Article 16A(3) lets the Deputy Ministry revoke a registration and strike the unit from the register in listed cases: the permit was granted on false or misleading data; the business has ceased permanently; an inspection finds that a certificate or document required by the Fifth Annex has not been renewed; the operator is convicted of certain serious offences, including serious offences under the occupational safety and health law and health-related offences; an interim or final order suspending the operation is issued; or breaches of the law continue. A revoked registration puts the operator in the position of someone without a permit, and article 22(1) treats operating a unit whose permit has been revoked in the same way as operating one that was never registered.
Property standards, capacity, safety and insurance
The Annex sets minimum specifications by category. Tourist furnished villas and houses must have a living area, a sleeping area (which may be the same room in a studio layout), a kitchen or a kitchenette with mechanical extraction, and a bathroom. The unit must match the approved building permit or planning permit under which it was built. The stated maximum capacity is ten persons for a dwelling of four to five bedrooms, and above three bedrooms a second full bathroom is required. Apartments follow the same specifications in proportion.
| Item | Requirement in the Fifth Annex |
|---|---|
| Categories | Tourist furnished villas; tourist furnished houses; apartments; none is graded into classes |
| Permits | Construction must be permanent, with a building permit or planning permit for the type of unit |
| Rooms | Living area; sleeping area; kitchen or kitchenette with mechanical extraction; bathroom |
| Maximum capacity | Ten persons for a four- to five-bedroom dwelling |
| Bathrooms | A second full bathroom beyond three bedrooms |
| Services | Air conditioning (cooling and heating); hot and cold running water; sewerage connection or arrangement per the permit; lighting and sockets |
| Parking | One space per dwelling in a housing complex where access allows |
| Accessibility | The application states whether provisions for people with reduced mobility exist |
| Not allowed | Renting a unit whose surroundings or parts are unfinished or under reconstruction to the extent that independent use is not possible; publishing false or misleading information about the unit |
Is there a safety certificate?
The Fifth Annex asks for a solemn declaration, not for a separate fire or electrical certificate, and for insurance covering all risks, fire and civil liability. The Deputy Ministry said in the response reported by Politis in 2026 that it plans to promote a new bill under which the register would require mandatory certifications beyond the existing administrative documents and on-site inspections, so that it also checks suitability and safety. Cyprus Mail on 1 September 2026 reported that the Deputy Ministry intends to promote such legislation and that it had not been passed. For the Airbnb Cyprus rules as they stand on 5 November 2026, the declaration, the insurance and the inspection power in article 21 are the operative safety-related elements.
A building-safety example from the audit report
The Audit Office special report, as summarised by Politis, describes a building in Germasogeia that collapsed on 11 April 2026 while three self-catering apartments in it were operating. The apartments had been registered in March and May 2025. The Limassol District Local Government Organisation had declared the building unsafe in March 2026 but had not notified the Deputy Ministry, and the apartments stayed in the register and on a platform until the collapse. The report points to the absence of a timely exchange of data between public services as one cause, and the planned bill is presented as the response.
EU Regulation 2024/1028: what has applied since 20 May 2026
Regulation (EU) 2024/1028 on the collection and sharing of data relating to short-term accommodation rental services was adopted on 11 April 2024, entered into force on 18 May 2024 and applies from 20 May 2026, according to the European Parliament’s Legislative Observatory summary. It does not itself limit short lets; Cyprus Mail on 1 September 2026 described it as a common framework for host and platform data, and not a blanket crackdown. It works through three actors: hosts and national registers, online platforms, and a national single digital entry point.
| Actor | Duty under the Regulation (article) | How Cyprus applies it |
|---|---|---|
| Host | Declare unit details such as address, unit type, maximum guests and bed places, and any authorisation (article 5); the host is responsible for accuracy | Registration under article 16A and the Fifth Annex of Law 34(I)/2019 |
| Competent authority | Verify declarations at any time; may suspend a registration number and order a platform to remove listings (article 6) | The Deputy Ministry of Tourism is the competent authority (law article 16B(2)) |
| Platform | Require a registration number before listing, display it, and make reasonable efforts to check numbers at random (article 7) | The Deputy Ministry enforces articles 6, 7(2), 7(3) and 9 (law article 16B(4)) |
| Platform | Send activity data per unit every month through the single digital entry point; platforms with fewer than 4,250 average monthly listings may report quarterly (article 9) | Penalty under law article 22A |
| Member State | Run a single digital entry point and publish lists of areas with registration and data requests (articles 10 and 13) | The competent authority keeps the area lists up to date (law article 16B(3)) |
Article numbers in this table follow the Regulation’s article-by-article summary on the LawPlayer reference site, cross-checked against the article references in the Cyprus law; the Cyprus references are to article 16B of the consolidated law. The activity data the platforms report cover nights rented, the number of guests per night and the guests’ country of residence, together with the registration number, address and listing URL.
What changed for a Cyprus host on 20 May 2026
For a host who was already registered, the registration duty did not change; what changed is the verification chain. A platform must now ask for the number, display it and check it, a competent authority can order a listing taken down, and the monthly activity data flow to the authority. Under the Cyprus law, a person who manages a unit offered on an online platform, wherever the platform is established, and the platform provider must comply with the Regulation (article 16B(1)). The Cyprus Mail report of 26 May 2025 added that the Deputy Ministry would be the supervisory authority for data compliance and penalties.
Penalties for platforms under the Cyprus law
Article 22A provides that an online platform provider that fails to comply with article 6(11), article 7(2) or 7(3), or article 9 of the Regulation commits an offence. On conviction it faces imprisonment of up to two years, a fine of up to €20,000, or both, and for a repeated breach a fine of up to €1,000 for each day the breach continues. For a breach that continues for 30 days the daily component reaches up to €30,000 (30 × €1,000), on top of the €20,000 ceiling for the first conviction.
What the 2026 Audit Office report found about listings and registration numbers
The Audit Office special report on the Deputy Ministry of Tourism, summarised by Politis in 2026, matched online listings against the registers. It sampled listings on Booking.com and Airbnb and reported the results below. The auditors noted that many listings lack a clear address, name or precise description, which makes matching difficult, and that there was no institutional mechanism for timely data exchange between public services and platforms. The sample sizes are small, and Cyprus Mail on 27 October 2026 described the 20-listing sample as limited and not representative.
| Audit sample | Result | Share |
|---|---|---|
| 20 listings identified nationwide: valid number matching the register | 6 | 30% |
| 20 listings: no registration number shown and not in the register | 10 | 50% |
| 20 listings: number shown but not matching the register | 4 | 20% |
| 150 Famagusta listings: could not be matched to either register | 23 | 15.3% (23 ÷ 150) |
| Of those 23: no licence number displayed | 14 | 9.3% of 150 |
| Of those 23: number shown but not in the Deputy Ministry’s records | 9 | 6.0% of 150 |
The Deputy Ministry’s response, as reported by Politis, is to address unmatched listings through Regulation 2024/1028. Cyprus Mail on 3 July 2026 reported that inspection staff filed 88 complaints over the previous year about premises operating without being listed in the register, against 52 complaints lodged since inspections began as reported on 26 May 2025.
Registered self-catering versus licensed tourist accommodation
The Audit Office and Deputy Ministry figures about hotels and other tourist accommodation are separate from self-catering registration. Euronews and Cyprus Mail reported on 3 July 2026 that 23 percent of hotel and tourist accommodation held a full operating licence, 22 percent held a temporary licence, and that tourist businesses with a hotel or tourist accommodation building permit may keep operating until 31 December 2026 under the current arrangement; article 18 of the consolidated law also refers to 31 December 2026. Those percentages do not describe self-catering units, which register under article 16A.
Proposals discussed but not in force
Three proposals appear in the public record and none is law as of 5 November 2026. First, the two-units-per-owner cap, reported rejected by the Legal Service (Sigmalive, 4 March 2025). Second, the Deputy Ministry’s planned bill on certifications and on-site inspections (Politis, 2026; Cyprus Mail, 1 September 2026). Third, calls by the association of tourist enterprises, reported by Cyprus Mail on 27 October 2026, for stronger inspections, possible limits on annual letting days and local powers to restrict holiday rentals; that article did not mention a bill. At EU level the Commission’s Affordable Housing Act is still being prepared according to Cyprus Mail (1 September 2026), and no EU-wide cap, quota or ban has been agreed.
Penalties under the Airbnb Cyprus rules, with the arithmetic
Article 22(1) of the law makes it an offence to operate a self-catering unit without a registration permit, or after the permit was revoked, and also to use the term “self-catering accommodation” for a unit that has no permit. On conviction the penalty is imprisonment of up to one year, a fine of up to €5,000, or both. If the violation continues after conviction, a further offence arises, punishable by a fine of up to €200 for each day. The Deputy Ministry restated this wording in its press release of 26 April 2025.
| Provision | Who | Maximum |
|---|---|---|
| Article 22(1): operating without a permit or after revocation | Operator | 1 year in prison, €5,000, or both; €200 per day after conviction |
| Article 22(2)(a): court order after conviction | Operator | Closure of the unit for up to two months |
| Article 22(5): breaking a closure order or a seal | Any person | 2 years in prison, €5,000, or both |
| Article 22(9): breach of a provision with no specific penalty | Any person | 1 year in prison, €5,000, or both |
| Article 23: administrative fine | Any person in breach | €2,000; up to €4,000 on repetition or continuation |
| Article 22A: platform breaches of Regulation 2024/1028 | Platform provider | 2 years in prison, €20,000, or both; €1,000 per day if repeated |
Two worked cases show how the daily element adds up. An operator convicted under article 22(1) who keeps letting for 30 days after conviction faces a further fine of up to €6,000 (30 × €200) on top of the €5,000 ceiling for the first offence, a combined fine ceiling of €11,000 plus any prison term. An operator who receives the article 23 administrative fine and repeats the breach faces €2,000 first and up to €4,000 afterwards, a combined €6,000 ceiling. The administrative fine is imposed by a written, reasoned decision that states the breach and the right to appeal to the Administrative Court under article 146 of the Constitution, and the decision becomes enforceable on notification.
Where a legal person commits an offence with the consent, tolerance or negligence of a director or officer, article 22(8) makes that person liable alongside the company. The Deputy Ministry may also publish measures and penalties imposed, unless disproportionate harm would result (article 23(3)). The Tax Department runs separate checks: Cyprus Mail reported on 26 May 2025 that it had begun targeted audits covering VAT at 9 percent, income tax, the General Healthcare System and defence contribution.
Tax on Airbnb income in Cyprus for 2026
The Tax Department’s 2025 return guide, published on gov.cy in June 2026, states that income from properties rented as self-service accommodation through online platforms or other means, naming Airbnb and Booking, is not entered in the rents section but in Part 4I, “Any other income”. It says such income is not subject to Special Defence Contribution but is subject to the General Healthcare System (GHS) contribution at 2.65 percent or 4 percent, depending on the occupational category selected. Cyprus Mail on 27 October 2026 described self-catering income as business income with qualifying expenses deductible. Long-term rent is treated differently, and the table compares the two.
| Item | Long-term rent | Self-catering via platforms |
|---|---|---|
| Where declared | Part 4C, Rents | Part 4I, Any other income |
| 20% allowance on gross rent | Applied automatically (no allowance for land, parking and certain other codes) | Not used; qualifying expenses are deducted |
| Capital allowances and loan interest | Capital allowance by property code; loan interest on purchase or construction deducted in full | Qualifying expenses are deductible (Cyprus Mail, 27 October 2026) |
| Special Defence Contribution | 3% on 75% of gross rent through tax year 2025; abolished from 1 January 2026 by Law 245(I)/2025 | Not subject |
| GHS contribution | 2.65% of gross rents (tax year 2025 guide) | 2.65% or 4% depending on category |
2026 income tax bands
Business in Cyprus on gov.cy lists the bands for tax years from 2026. The tax-free amount rose from €19,500 to €22,000, and the bands apply to total taxable income, not to letting income alone.
| Taxable income (tax year 2026) | Rate | Maximum tax in the band |
|---|---|---|
| €0 to €22,000 | 0% | €0 |
| €22,001 to €32,000 | 20% | €2,000 (10,000 × 20%) |
| €32,001 to €42,000 | 25% | €2,500 (10,000 × 25%) |
| €42,001 to €72,000 | 30% | €9,000 (30,000 × 30%) |
| Above €72,000 | 35% | no ceiling |
VAT on short stays
Business in Cyprus states that VAT registration is required when the value of taxable transactions over the preceding 12 months, or expected within the next 30 days, exceeds €15,600. The Tax Department’s VAT rates page lists a 9 percent rate for accommodation in the hotel sector or in sectors of similar character, and Cyprus Mail on 27 October 2026 reported that qualifying accommodation services are generally subject to 9 percent VAT. Which rate applies to a particular letting is a matter for the Tax Department’s classification; the examples below use 9 percent as reported.
Platform reporting to the tax authority
Platforms report host income to tax authorities under the EU’s DAC7 rules. Legal 500’s note dated 21 January 2024 says the Cyprus law covers renting immovable property and set 31 January 2024 as the first reporting deadline. Airbnb’s Cyprus tax guide for 2025 tells hosts that a mismatch between what the platform reports and what a host declares may lead the tax authorities to ask questions.
Worked examples: income tax, GHS and VAT
The examples assume a tax-resident individual in tax year 2026 with no other income, a single apartment, and expenses stated as assumptions. They are arithmetic illustrations of the published rules, not forecasts of earnings.
Example 1: a small host below the tax-free amount
An apartment is booked for 150 nights at an average €95 a night. Gross receipts are 150 × €95 = €14,250. Assume qualifying expenses of €4,750 (cleaning, utilities, insurance and similar costs). Net profit is €14,250 − €4,750 = €9,500. Income tax: €9,500 is below the €22,000 tax-free amount, so tax is €0. GHS at 2.65 percent on €9,500 (assuming the base is the net profit declared in Part 4I) is €251.75; at 4 percent it is €380.00, depending on the occupational category.
Example 2: a host above the tax-free amount
Net profit is €30,000 and there is no other income. Tax: the first €22,000 is at 0 percent; the remaining €8,000 (30,000 − 22,000) is taxed at 20 percent, which is €1,600. GHS at 2.65 percent on €30,000 is €795.00 (at 4 percent, €1,200.00). The combined charge is €1,600 + €795 = €2,395 at the lower GHS rate.
Example 3: net profit across two bands
Net profit is €45,000. The first €22,000 is at 0 percent. The next €10,000 (to €32,000) at 20 percent is €2,000. The next €10,000 (to €42,000) at 25 percent is €2,500. The remaining €3,000 (to €45,000) at 30 percent is €900. Total income tax is €2,000 + €2,500 + €900 = €5,400. GHS at 2.65 percent is €1,192.50, so the combined charge is €6,592.50.
| Net profit | Income tax 2026 | GHS at 2.65% | GHS at 4% |
|---|---|---|---|
| €9,500 | €0 | €251.75 | €380.00 |
| €30,000 | €1,600 | €795.00 | €1,200.00 |
| €45,000 | €5,400 | €1,192.50 | €1,800.00 |
Example 4: when VAT registration is triggered
A host charges €105 a night excluding VAT. The €15,600 threshold divided by €105 is 148.6, so the 149th night booked in a 12-month period takes taxable transactions over the threshold. At 160 nights, turnover is 160 × €105 = €16,800, which is €1,200 over the threshold. If 9 percent VAT applies, the VAT per night is €9.45 (105 × 9%) and the guest pays €114.45; VAT collected over the 160 nights is €1,512 (16,800 × 9%). Below the threshold, the Tax Department’s VAT registration page allows voluntary registration.
Owners from abroad: what applies to a non-resident host
The registration rules do not depend on where the owner lives. The Deputy Ministry’s press release says natural and legal persons may register, and the Fifth Annex allows an authorised business or manager to file for the owner. The declaration needs a tax identification number (and a VAT number where applicable), so an owner living abroad first registers with the Tax Department. Insurance covering fire and civil liability must be in place for the unit itself, whoever the operator is.
For tax, the Tax Department’s definition of residence, quoted by Business in Cyprus, is more than 183 days in Cyprus in the tax year or meeting the 60-day rule. From the 2026 tax year, tax residents aged 25 to under 71 on 31 December must register for income tax regardless of income, and individuals whose gross income falls under article 5 of the Income Tax Law must register. Rental receipts from a Cyprus unit are declared in the Cyprus return in Part 4I as described above. Other countries may tax the same income under their own rules, and relief depends on the person and on any tax treaty.
Foreign owners also meet rules outside tourism law. The ownership route and the purchase costs are covered in our guide to north versus south Cyprus property rules and titles, and our cash declaration guide explains the €10,000 declaration that applies when carrying cash across Cyprus’s external border. Comparable rules in other markets are set out in our guides to the Airbnb law in Turkey, short-term letting in Oman, renting out property in Dubai and short-term rental in Batumi. For market context on rents, see the Cyprus rental prices by city page.
Airbnb-style letting in North Cyprus: Holiday Homes Law 54/2025
The Republic of Cyprus law above applies in the government-controlled areas; the Deputy Ministry’s registers and the figures in this guide refer to those areas. North Cyprus has its own law. The Holiday Homes Law (Tatil Evleri Yasası), numbered 54/2025, is published on the Central Legislation Office portal of the Turkish Cypriot administration. Kibris Gercek reported that the Assembly passed the bill by majority vote on 24 November 2025, and the text provides that it takes effect on 1 March 2026. The Ministry of Tourism, Culture, Youth and Environment launched a Holiday Homes Digital Management System on 24 July 2026 for registration, permits and inspections, according to Zirve Kibris. Applicants may be owner companies and Turkish Cypriot or foreign individuals.
The details below come from an English translation of the law published by InfoNorthCyprus, which also notes that a four-month compliance period for operators from 1 March 2026 was suspended until the online system was available. That site does not give a revised deadline, so owners should read the current notice on the Ministry’s system.
| Item | Rule in the translated law |
|---|---|
| Covered units | Villa, detached house, studio apartment, apartment unit, residence unit; each classed as Standard, Comfortable or the top class |
| Size limits | Fewer than 6 bedrooms and designed for fewer than 11 people; independent entrance; 1 bathroom up to 6 guests, 2 bathrooms for 7 to 10 |
| Process | Online application, registration certificate, then operating permit; one application may cover several houses |
| Timelines | Inspection within 30 business days; decision within 90 business days; certificate within 10 business days of approval |
| Permit validity | One year; renewal application at least 30 business days before expiry |
| Guest records | Guest registration forms to the Department within 10 business days after each month ends; the Department sends a copy to police within 3 business days |
| Inspections | At least once every three years; sealing of houses operating without a permit |
The fees are set as percentages of the monthly gross minimum wage and paid to the Tax Office. The Minimum Wage Determination Commission set the monthly gross minimum wage at 70,893 Turkish lira in July 2026, according to a Turkish news report dated 16 July 2026. Using that figure, the fees work out as follows; if the wage changes, the lira amounts change in proportion.
| Charge | Share of monthly gross minimum wage | Amount at 70,893 TL |
|---|---|---|
| Registration application (one-off) | 50% | 35,446.50 TL |
| Adding houses (amendment) | 10% | 7,089.30 TL |
| Ceasing use of a house | 5% | 3,544.65 TL |
| Annual fee, Standard | 7% | 4,962.51 TL |
| Annual fee, Comfortable | 11% | 7,798.23 TL |
| Annual fee, top class | 15% | 10,633.95 TL |
| Administrative fine if a breach is not remedied in 15 business days | 100% | 70,893.00 TL (doubled if unpaid in 15 business days: 141,786.00 TL) |
| Court fine, registration and permit offences | up to 10 times | up to 708,930 TL |
| Court fine, fee and some other offences | up to 5 times | up to 354,465 TL |
A first-year cost for a Standard house at the July 2026 wage is the one-off registration charge plus the first annual fee: 35,446.50 + 4,962.51 = 40,409.01 TL. These are fees under the translated law only and do not include any tax on the income. North Cyprus also has its own title-deed and ownership rules; our guides to renting out property in North Cyprus, North Cyprus property taxes and fees, foreign ownership in North Cyprus and title deed checks cover those topics separately.
Frequently Asked Questions
Do Airbnb Cyprus rules require a licence to rent out my apartment?
Yes, in the Republic of Cyprus. Under article 16A of Law 34(I)/2019, a self-catering unit can be advertised or rented only after it is entered in the Register of Self-Catering Accommodation and has a registration number. The Deputy Ministry of Tourism describes the document as a registration permit. The Airbnb Cyprus rules apply in the same way to a villa, a house or an apartment.
How much does registration cost and how long does it last?
Cyprus Mail reported on 15 May 2024 and again on 27 October 2026 that the fee is €222 for a three-year permit. The Fifth Annex says the first permit is valid for three years and is renewed every three years, with the renewal application filed within the three months before expiry.
How many units are registered?
The Deputy Ministry’s latest reported figure is 8,478 registered self-catering units on 29 June 2026, up from 4,765 in April 2023. The Audit Office recorded 8,464 on 6 May 2026.
What happens if I rent without registering?
Article 22(1) provides for up to one year in prison, a fine of up to €5,000, or both, and a further fine of up to €200 a day if the violation continues after conviction. Article 23 also lets the Deputy Ministry impose an administrative fine of €2,000, and up to €4,000 on repetition. These are maximums set by the law, applied by the courts or the Deputy Ministry case by case.
Must the registration number appear on my Airbnb listing?
Yes. Article 16A(2) requires the number in the advertisement, in the promotion and in all related transactions, and Regulation 2024/1028 requires platforms to collect the number before a listing goes live and display it. Airbnb’s Cyprus help page says listings can carry the property registration number in a dedicated field. These Airbnb Cyprus rules for platforms have applied since 20 May 2026.
What insurance is needed?
The Fifth Annex requires a declaration that the unit is insured against all risks, including fire and civil liability. The law’s text does not state a minimum sum insured, so no amount is given here.
Is Airbnb income taxed in Cyprus in 2026?
Yes. The Tax Department guide says income from properties let through platforms such as Airbnb is declared in Part 4I of the individual return. It is not subject to Special Defence Contribution but is subject to GHS at 2.65 percent or 4 percent. Income tax follows the 2026 bands, with the first €22,000 of total taxable income at 0 percent. The worked examples above show the Airbnb Cyprus rules on tax with numbers.
When does VAT registration become compulsory?
When taxable transactions exceed €15,600 over the preceding 12 months, or are expected to exceed it within the next 30 days, according to Business in Cyprus on gov.cy. Cyprus Mail on 27 October 2026 reported that qualifying accommodation is generally subject to 9 percent VAT.
Does the EU regulation cap the number of nights I can let?
No. Cyprus Mail on 1 September 2026 states that Regulation 2024/1028 does not itself limit short lets and sets no night limits or local quotas; it concerns registration and data sharing. The Deputy Ministry has not proposed night limits, per the same report.
Do the same rules apply in North Cyprus?
No. North Cyprus has the separate Holiday Homes Law 54/2025, in force from 1 March 2026 according to its text and the translation published by InfoNorthCyprus, with its own registration certificate, operating permit and fees. The Airbnb Cyprus rules described for the Republic apply in the government-controlled areas.
Last checked: 5 November 2026. Sources: Law 34(I)/2019, consolidated text (CyLaw); Deputy Ministry of Tourism press release, 26 April 2025; Deputy Ministry registration service (gov.cy); Tax Department 2025 return guide; Business in Cyprus: income tax and VAT registration; Tax Department VAT rates; Legal 500 on Law 245(I)/2025; Legal 500 on DAC7 in Cyprus; Politis on the Audit Office report; Politis on planned legislation; Cyprus Mail, 3 July 2026; Euronews, 3 July 2026; Cyprus Mail, 1 September 2026; Cyprus Mail, 27 October 2026; Cyprus Mail, 29 April 2025; Tax Department VAT registration; Cyprus Mail, 26 May 2025; Cyprus Mail, 15 May 2024; Sigmalive, 4 March 2025; European Parliament Legislative Observatory on Regulation 2024/1028; LawPlayer article summary of Regulation (EU) 2024/1028; Eurostat short-stay platform data; Airbnb Help: responsible hosting in Cyprus; Airbnb tax guide, Cyprus 2025; TRNC Holiday Homes Law 54/2025 (Central Legislation Office); InfoNorthCyprus translation and summary; Kibris Gercek, 24 November 2025; Zirve Kibris, 24 July 2026; GZT on the TRNC minimum wage, 16 July 2026.
