VAT exemption for dance schools

On 8 May 2026, the Council of Ministers approved an amendment to Schedule 7 of the VAT Law relating to the VAT exemption previously applicable to ballet schools. More precisely, conforming to the provisions of Κ.Δ.Π. 221/2026, paragraph 9(d) of Table A was amended through the deletion of the term “ballet” and its replacement with the broader term “dance”.

It is understood that this amendment should be interpreted as broadening the scope of the VAT exemption, which would continue to cover ballet-related education while also extending to dance schools offering lessons, education or training in all types of dance. 

Should you require further clarifications concerning the above, please contact our trusted advisors in the Indirect Tax Department at KPMG Cyprus.

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