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Nationwide

Cyprus
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Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes – register in Register of Self-Service Accommodation (Deputy Ministry of Tourism); obtain registration/'Estia' number
Tax Rate9% VAT on STR (over €15,600); income tax 0–35% progressive (companies 15% from Jan 1 2026); GHS 2.65%; SDC abolished Jan 1 2026
Night / Day CapShort-term defined as under 30 days
Permit FeeRegistration fee payable; valid for 3 years
PenaltiesFines up to €5,000; up to 1 year imprisonment for serious breaches; licence revocation; platform delisting
Primary Residence RequiredNo
Browse all 4 STR regulations in Cyprus →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes – register in Register of Self-Service Accommodation (Deputy Ministry of Tourism); obtain registration/'Estia' number. The associated permit fees are Registration fee payable; valid for 3 years.

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: 9% VAT on STR (over €15,600); income tax 0–35% progressive (companies 15% from Jan 1 2026); GHS 2.65%; SDC abolished Jan 1 2026. Yes – VAT registration if income exceeds €15,600; income tax declaration (TD1).

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: Short-term defined as under 30 days.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: Valid building/town planning permit confirming residential or tourist use required. Density rules: No national cap (AG rejected proposed caps March 2025). Insurance: Yes — valid home insurance at least against fire and natural disasters.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Fines up to €5,000; up to 1 year imprisonment for serious breaches; licence revocation; platform delisting.

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Display registration number in all ads; platforms verify and report (EU Reg 2024/1028 from May 20 2026); Deputy Ministry is supervisory authority.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes – register in Register of Self-Service Accommodation (Deputy Ministry of Tourism); obtain registration/'Estia' number
Tax Registration
Yes – VAT registration if income exceeds €15,600; income tax declaration (TD1)
Permit Fee
Registration fee payable; valid for 3 years
Primary Residence Rule
No
Night / Day Cap
Short-term defined as under 30 days
Tax Rate
9% VAT on STR (over €15,600); income tax 0–35% progressive (companies 15% from Jan 1 2026); GHS 2.65%; SDC abolished Jan 1 2026
Zoning Restrictions
Valid building/town planning permit confirming residential or tourist use required
Density Rules
No national cap (AG rejected proposed caps March 2025)
Insurance Required
Yes — valid home insurance at least against fire and natural disasters
Platform Obligations
Display registration number in all ads; platforms verify and report (EU Reg 2024/1028 from May 20 2026); Deputy Ministry is supervisory authority
Compliance Notes
Inspection of premises for safety/comfort standards; renewal periodic (every 3 years)
Effective Date
Law 34(I)/2019 as amended; registration mandatory since July 2021 (advertising from 6 Feb 2023)
Key Notes
~12,000–13,000 units offered; only ~8,375 registered (mid-2025)
Penalties
Fines up to €5,000; up to 1 year imprisonment for serious breaches; licence revocation; platform delisting
Additional Context
Applies to free areas of the Republic; northern Cyprus (TRNC) has separate regime (~10% rental income tax)
Sources
https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/proper…
gov.cy Deputy Ministry of Tourism
Cyprus Mail
Clover.Tax
Chambers & Co
Airbnb Cyprus
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Frequently Asked Questions

Is Airbnb legal in Nationwide?

Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Inspection of premises for safety/comfort standards; renewal periodic (every 3 years)

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Yes – register in Register of Self-Service Accommodation (Deputy Ministry of Tourism); obtain registration/'Estia' number.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: 9% VAT on STR (over €15,600); income tax 0–35% progressive (companies 15% from Jan 1 2026); GHS 2.65%; SDC abolished Jan 1 2026.

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. Fines up to €5,000; up to 1 year imprisonment for serious breaches; licence revocation; platform delisting.

What are the key STR compliance requirements in Nationwide?

~12,000–13,000 units offered; only ~8,375 registered (mid-2025)

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