Cyprus Short-Term Rental Rules: Registration and Tax

Operating a villa, house or apartment as self-service accommodation in Cyprus requires more than listing it on a platform. Registration, the permitted use of the property, safety, insurance and tax treatment must be addressed before advertising or accepting bookings.

Mandatory tourism registration

The operator may advertise or rent self-service accommodation only after it has been entered in the Deputy Ministry of Tourism register and received the registration permit and number. That number must appear in advertising, promotions and related transactions.

Operating without a valid permit is an offence. The Deputy Ministry states that conviction can carry up to one year of imprisonment, a fine up to EUR 5,000, or both, plus a continuing fine up to EUR 200 per day after conviction.

Property and operator checks

Confirm that the property, ownership or lease, planning status, building use and any common-ownership rules allow the proposed operation. The application and declaration must accurately identify the operator and accommodation. Registration is not a cure for a planning, title or contractual restriction.

Tax treatment

Income must be reported under the rules applying to the operator and activity. Cyprus applies the 9% VAT rate to accommodation in hotels, tourist accommodation and similar establishments where the supply is taxable, but the registration threshold, classification, input-tax position and exact supplies must be analysed. From 2026 rental income is no longer subject to SDC; individuals can still face income tax and 2.65% GHS under the applicable rules.

Consumer and operational compliance

Advertising should state the registration number and accurately describe capacity, facilities, price and material terms. Maintain appropriate insurance, guest and tax records, safety equipment, emergency information and a process for complaints and cancellations.

Sale or change of operator

Do not assume the registration automatically follows a sale, lease change or new operator. Update or renew the registration through the current service and verify its validity before further advertising.