< Back to Heated Tobacco Products Tax Gap Map
Tax Gap of Heated Tobacco Products in Cyprus
The rates of excise duties are described in the Excise Duties Law of 2004 n. 91(I)/2004 (Schedules 1-4) and are aimed to be in harmony with the EU Directive. The law entered into force on May 1st, 2004.
Heated tobacco has been included in a separate category in the Excise Law and taxed at the same rates as pipe tobacco or “other smoking products.” As of fiscal year 2023/24, heated tobacco is subject to a specific excise of EUR 150 per kg of tobacco mixture.
The tax on conventional cigarettes is a mixed excise that includes an ad valorem tax of 34% of the retail sale price and EUR 1.1 per pack of 20 cigarettes. The law also imposed a minimum total excise duty of EUR 2.43 per pack of 20 conventional cigarettes.
Tax rates have not been modified since 2014.
Sources:
- Republic of Cyprus, Customs and Excise Department: Excise Duties
- European Commission: Full List of Excise Duties and Rates Applicable in the EU
Last updated Sept. 1, 2023