Cyprus Passes a Tax on E-Liquid

The Mediterranean island nation also will tax heat-not-burn products


Cyprus has passed a tax on vaping e-liquid of €0.12 per mL. The law creates a new taxable product category called “liquid for electronic cigarette use.”

The bill also includes a tax on heat-not-burn (HNB) products, like Philip Morris International’s IQOS. HNB devices are not yet being sold in Cyprus, according to the Cyprus Mail.

The Mediterranean island nation is a member of the European Union. Cyprus’s 31 percent smoking rate is among the highest in the EU, according to official Eurostat numbers.

Laws on e-cigarettes and vaping in Cyprus are not especially strict. As a member of the EU, the country enforces its version of the Tobacco Products Directive (TPD). The usual TPD rules apply, including the limit on e-liquid nicotine strength of 20 mg/mL, and the size limits on bottles (10 mL) and tanks (2 mL).

Jim McDonald
I spend most of my time studying the regulatory, legislative and scientific challenges to vaping, advocating for our right to exist, and talking with others who do the same. Consider me a source for information, and feel free to agree or disagree with anything I say. I love good coffee and sweet Michigan cherries. My childhood hero was Gordie Howe.