A zero rate of VAT has applied to meat since 1 October 2026, and from 12 October the measure will be extended to bread, milk, children's food, coffee and sugar, the Tax Department has announced. Both phases will remain in force until 31 May 2027, while a number of processed meat and fish products will continue to be taxed at the reduced rate of 5%.
Legal basis of the measure
- The zero rate is set out in a decree published in the Official Gazette of the Republic.
- The decree amends the Value Added Tax Law.
- It follows a relevant decision by the Council of Ministers.
Phase one: meat from 1 October 2026
From 1 October 2026 until 31 May 2027, zero VAT applies to the following meat, whether fresh, chilled or frozen:
- Beef (Combined Nomenclature codes CN 0201 and CN 0202)
- Pork (CN 0203)
- Lamb, mutton and goat (CN 0204)
- Edible offal from cattle, pigs, sheep and goats (CN ex 0206)
- Poultry meat and edible offal from poultry of heading 0105 (CN 0207)
- Rabbit and hare meat and edible offal (CN ex 0208)
Meat products that remain at 5%
The Tax Department notes that meat preparations are not covered and will continue to carry the reduced 5% VAT rate. These include:
- Marinated meats
- Smoked meats
- Wine-marinated meats (krasata)
- Sheftalies
- Burgers
- Chicken nuggets
- Sausages
- Lountza
- Roast meats
- Gyros
- Bully beef
- Pancetta (pana), and similar products
Fish products that remain at 5%
Fish preparations will also continue to be taxed at 5%, including:
- Canned fish
- Smoked fish
- Marinated fish
- Breaded fish, and similar products
Phase two: basic goods from 12 October 2026
From 12 October 2026 until 31 May 2027, zero VAT will also apply to the following products.
Bread
- Included: all types of bread, fresh or frozen, with or without sourdough. Examples include white, brown, wholemeal, multigrain, village bread, rye, corn bread, baguette, ciabatta, sliced bread, bread rolls and pitta.
- Not included: bakery products such as pastries, dried bread products, and any bread containing added ingredients such as raisins, nuts or herbs.
Milk
- Included: fresh milk (for example cow's, goat's and sheep's milk), sweetened and condensed milk, long-life milk, flavoured milk (for example chocolate or banana) and plant-based milk (for example almond, soya or rice).
Coffee
- Included: unroasted coffee, roasted coffee beans, ground coffee, coffee powder, instant coffee, flavoured coffee, and caffeinated or decaffeinated coffee in any packaging.
- Not included: ready-made coffee drinks, whether consumed hot or cold.
Sugar
- Included: granulated sugar (white, brown and dark), caster and icing sugar, coarse sugar, sugar cubes and sugar sachets.
Children's food
- Included: food in powder, dry or liquid form intended for consumption by children.
- Not included: snacks, such as crisps, nuts, sweets, chocolates, ice creams and children's yoghurts.
Duration of the measure
- Meat: zero VAT from 1 October 2026 to 31 May 2027.
- Bread, milk, coffee, sugar and children's food: zero VAT from 12 October 2026 to 31 May 2027.
- Processed meat and fish products: remain at 5% throughout.
