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Generic Tax Name Motor vehicles tax - Circulation licenses for public use vehicles
Tax name in the national language Άδειες κυκλοφορίας οχημάτων Δημόσιας Χρήσης
Tax name in English Circulation licenses for public use vehicles
Member State CY-Cyprus
Tax in force since 1972/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law N.86/1972 as amended.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Republic of Cyprus.

 
Taxpayers

Registered owner of the vehicle.

 
Tax object and basis of assessment

Public use vehicles.

 

Calculation: 

Buses: calculation based on the number of seats

9-22 seats, 100euro       

23-42 seats, 200euro + €22 or €32 according to the vehicle’ s engine cubic capacity

42+ seats, 300euro

 

Taxis: 

For vehicles registered up to 31.12.2013, calculation based on the vehicles’ s engine cubic capacity + CO2 emissions.  However, the maximum circulation licence is €80 + surcharge of €12, €22 and €32, according to vehicle’ s engine cubic capacity and CO2 emmissions.

Vehicles registered from 1.1.2014, the calculation is based on CO2 emmissions.

 

Trucks:

Vehicle’s gross weight from 3,500kg<7,500kg, €200 + €22 or €32 surcharge.

Vehicle’s gross weight from 7,500kg<12,000kg, €250 + €22 or €32 surcharge

Vehicle’s gross weight >12,000kg, circulation of 2013 +€22 or €32 surcharge.

The circulation licence for vehicles which are registered from 1.1.2014, is calculated on the same basis and also to the EURO standards.

 
Deductions, Allowances, Credits, Exemptions

Public use buses: 100% deduction

Public use trucks < 12 tons GVW: 55% deduction

Taxis: 65% deduction

 
Rate(s) Structure

 
Tax due date

Paid in advance for each year, or in advance for each of the two periods 1/1 - 30/6 and 1/7 - 31/12.

 
Tax collector

Road Transport Department

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29he

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 28.63 EUR 0.15
2011 29.23 EUR 0.15
2010 29.24 EUR 0.15
2009 30.42 EUR 0.17
2008 30.20 EUR 0.16
2007 29.30 EUR 0.17
2006 28.60 EUR 0.18
2005 28.90 EUR 0.19
2004 28.80 EUR 0.21
2003 28.30 EUR 0.22
2002 27.20 EUR 0.23
2001 26.70 EUR 0.23
2000 25.70 EUR 0.24

Comments