Cyprus is liberal when it comes to food, soft drinks and alcohol, but lets itself down with its treatment of nicotine users. In September 2017, it passed an excise tax on e-cigarette fluid of €0.12 per millilitre (€1.20 per standard bottle), even if the fluid does not contain nicotine. It also created a new category for heated tobacco products and taxed them at €150 per kilogram.

Vaping was included in the draconian smoking ban that was narrowly passed in February 2017. Despite an amendment relaxing restrictions in ‘open areas’ - defined as spaces which have one open side - the smoking/vaping ban remains harsh. Businesses and individuals who breach it risk a fine of up to €850. Only vape shops are exempt. Smoking and vaping is also prohibited in cars carrying children under the age of 16. The Green Party has called for the smoking ban to be extended.

Tobacco and e-cigarette advertising is restricted to point of sale and cigarette vending machines are banned, but there is no display ban. Alcohol advertising is largely permitted although television and radio advertisements cannot air in the daytime.

Taxes on beer, spirits and tobacco are low by EU standards and Cyprus is one of fifteen EU countries to have no wine duty. There is no sugar tax and no nanny state regulation of food. In 2022, VAT on alcohol sold in bars was reduced from 19 per cent to 9 per cent.

Nicotine pouches are classified as medicinal products in Cyprus and require marketing authorisation. Although pouches are sometimes sold in kiosks, this is illegal.

With thanks to Constantinos Saravakos, KEFiM - Centre for Liberal Studies