HTP Tax Gap Map: Cyprus | Campaign for Tobacco-Free Kids
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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.


 Last updated Sept. 1, 2023