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Tobacco rate changes 2012/12/06
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ
Tax name in English Excise duties
Member State CY-Cyprus
Tax in force since 2004/05/01
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

The Excise Duties Law No. 91(I)/2004.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Cyprus.

 
Taxpayers

Includes mainly the following natural or legal persons:

  • in relation to the holding of goods under suspensive arrangement, the person who releases or on whose behalf the excise goods are released from the suspensive arrangement;
  • in relation to the holding of excise goods outside suspensive arrangement, any person holding the excise goods;
  • in relation to the manufacture of excise goods, any person involved in the manufacture;
  • in relation to importation, the person who declares the goods upon importation or any person involved in the irregular importation.
 
Tax object and basis of assessment

Tobacco products

 

(a) For cigarettes- a combination of a specific duty and  ad valorem duty on the retail selling price

(b) For other tobacco products per kg.

 
Deductions, Allowances, Credits, Exemptions

Exemptions

  • Exemptions are provided for all excisable goods in respect of diplomatic and consular relations, International organizations, etc.
  • Exemptions are also provided for all excisable goods purchased in duty-free shops which are carried in personal luggage of travelers travelling to third territories or third countries by sea or by air or purchased on aircrafts or ships during a flight or voyage to third territories or third countries.
 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 55.00 34.00 %
Cigars and Cigarillos 90.00
Fine cut smoking tobacco (for rolling of cigarettes) 150.00
Other smoking tobacco 150.00

Comments

Regardless of the maximum retail selling price of cigarettes a package of 20 cigarettes is charged with a minimum excise duty equal to €2.43.

 
Tax due date

Excise duty is due at the time of release of goods for consumption or when shortages are recorded which must be subject to excise duty.

 
Tax collector

Customs and Excise Department.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab + d2122df

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 212.40 EUR 1.09
2011 212.70 EUR 1.09
2010 194.60 EUR 1.02
2009 188.90 EUR 1.02
2008 192.00 EUR 1.02
2007 183.20 EUR 1.05
2006 178.20 EUR 1.10
2005 161.20 EUR 1.08
2004 151.60 EUR 1.09
2003 105.30 EUR 0.82
2002 82.90 EUR 0.69
2001 75.30 EUR 0.65
2000 67.80 EUR 0.63

Comments