Cyprus Passes a Tax on E-Liquid

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).

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Jim McDonald