Cyprus has extended the zero percent VAT rate on a range of essential items until 31 December 2026. The extension, announced by the Cyprus Tax Department on 15 January 2026, covers baby milk, diapers, feminine hygiene products, and certain fresh fruits and vegetables.

The Bahamas Prime Minister announced that unprepared food will be zero-rated for VAT effective 1 April 2026. The change applies to all unprepared food items sold within the country.