VAT on Sports and Fitness in Cyprus

Sports admission and spectator events

Entry to sports events — attending a football match, a tennis tournament or a swimming competition as a spectator — qualifies for the 9% reduced rate in Cyprus as admission to a sporting event. This applies to paid admission charges at the gate or in advance. The 9% rate covers the basic admission. Ancillary services sold separately — programmes, food, drinks — follow their own respective rates — 9% for food and non-alcoholic drinks, 19% for alcohol.

Gym memberships and fitness services

Gym memberships and personal fitness services — personal training, group fitness classes, CrossFit, yoga studios — are subject to the standard 19% VAT rate in Cyprus. There is no reduced rate for fitness services. A gym charging monthly membership fees must charge 19% VAT if VAT registered. The fact that the service promotes health does not qualify it for a reduced or exempt rate.

Sports clubs and non-profit exemption

Sports clubs organised on a non-profit basis — where the club is a genuine association providing sporting activities to members for no commercial purpose — may qualify for certain VAT exemptions on supplies to their members. The exemption applies where the club is a non-profit body and the subscriptions or fees are directly related to participation in the sporting activity. The exemption conditions are specific and should be verified for each club's circumstances — not all sports clubs qualify.

Sports equipment and clothing

Sports equipment — tennis rackets, footballs, swimming goggles, gym equipment, bicycles — is subject to the standard 19% VAT rate. There is no reduced rate for sports equipment in Cyprus. Sports clothing is also subject to 19%. Children's clothing — including sports clothing for children — may qualify for different treatment in some EU member states but in Cyprus the standard rate applies. A sports retailer charging customers for equipment and clothing charges 19% across the board.

Swimming pools and sports facilities

Entry to swimming pools, sports centres and similar facilities is subject to VAT. The rate depends on the nature of the facility and supply. Public sports facilities may have different treatment from commercial gyms. Entry to a commercial swimming pool or sports centre as a leisure activity is typically 19%. The sport facilities operated by local authorities or non-profit associations may qualify for different treatment depending on their legal structure and the non-profit conditions.