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Detailed List of Taxes and Social Contributions, Annual

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Contact

Panayiota Michael, Statistics Officer, Tel: 22602186, Email: pmichael@cystat.mof.gov.cy

Antigoni Christodoulou, Statistics Officer, Tel: 22602179, Email: achristodoulou@cystat.mof.gov.cy

Latest update

24/10/2025

Unit

Million Euro

Yes

Source

Statistical Service of Cyprus

Matrix

0530010E

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TAX NAME; ECONOMIC FUNCTION OF TAX Mandatory

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SECTOR/ SUBSECTOR Mandatory

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YEAR Mandatory

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Footnotes

N.A.: Not applicable
...: Not available
1. Explanation of economic function
C Consumption tax
LEYRS Labour taxes on Employers
LEES Labour taxes on Employees
LNON Labour tax on the non-employed (pensioners/ unemployed)
KIC Capital tax on the income of corporations
KIH Capital tax on the income of households
KISE Capital tax on the income of self-employed
KS Capital tax on Stocks of Wealth
SPLIT 1 PIT Split between LEES, LNON, KIH, KISE
SPLIT 2 Split between LNON and KISE

D2 Taxes on production and imports _Z
D21 Taxes on products _Z
D211 Value added type taxes (VAT) _Z
D211A VAT on products C
D211 C
D212 Taxes and duties on imports excluding VAT _Z
D2121 Import duties _Z
D2121A Import Duties C
D2121B Import Duties-Postal Services C
D2121C Import Duties-Sovereign Base Areas C
D2121D Traditional Own Resources C
D2121E Accrual adjustment - Traditional Own Resources C
D2121 C
D2122 Taxes on imports, excluding VAT and import duties _Z
D2122A Levies on imported agricultural products _Z
D2122A C
D2122B Monetary compensatory amounts on imports _Z
D2122BA Temporary Refugee Levy on Imports C
D2122B C
D2122C Excise duties _Z
D2122CA Added Consumption Tax on Motor Vehicles C
D2122CB Excise - Motor Vehicles C
D2122C C
D2122D General sales taxes _Z
D2122DA Motor Vehicles for transport of 10 or more persons C
D2122DB Motor Vehicles of the Jeep and land-rover type C
D2122DC Double cabin motor vehicles C
D2122DD Vessels for pleasure and their Engines C
D2122DE Motor-cycles C
D2122DF Cigars and Cigarillos C
D2122DG Apparel articles of furskins C
D2122DH Sparkling Wines C
D2122DI Baths and baths' accessories C
D2122DJ Articles of lead crystal C
D2122DK Other C
D2122DL Motor Vehicles of the 'Van' type C
D2122E Taxes on specific services _Z
D2122E C
D2122F Profits of import monopolies _Z
D2122F C
D214 Taxes on products, except VAT and import taxes _Z
D214A Excise duties and consumption taxes _Z
D214AA Tax on Energy Conservation (Funds) C
D214AB Excise - Tobacco C
D214AC Excise - Spirits C
D214AD Excise - Beer C
D214AE Excise - Salt C
D214AF Excise - Matches C
D214AG Excise - Hydrocarbon Oils C
D214AH Arrears Excice Duties C
D214AI Excise - Aerated Soft Drinks C
D214B Stamp taxes _Z
D214BA Stamp Duties KS
D214BB Refugee Stamp KS
D214BC Lands and Surveys Fees KS
D214B KS
D214C Taxes on financial and capital transactions _Z
D214CA Stock Exchange Fee KS
D214CB Tax on the sale of immovable property for Central Agency for Equal Distributions of Burden KS
D214C KS
D214D Car registration taxes _Z
D214DA Motor Vehicle Taxes - Registration (private use) C
D214DB Motor Vehicle Taxes - Registration (public use) C
D214D C
D214E Taxes on entertainment _Z
D214EA Tax on Entertainment C
D214EB Tax on Hotels C
D214E C
D214F Taxes on lotteries, gambling and betting _Z
D214FA Tax on horsebetting C
D214FB Tax on Pool Bettings C
D214FC Tax on horseracing betting C
D214FD Additional Charge on Pool Betting C
D214FE Casino Tax C
D214G Taxes on insurance premiums _Z
D214G C
D214H Other taxes on specific services _Z
D214HA Specific licences-Radio Television C
D214HB Specific licences-Electronic Communications & Postal C
D214HC Specific licences-Energy C
D214H C
D214I General sales or turnover taxes _Z
D214I C
D214J Profits of fiscal monopolies _Z
D214J C
D214K Export duties and monetary comp. amounts on exports _Z
D214K KS
D214L Other taxes on products n.e.c. _Z
D214LA CTO C
D214LB Tax on Rent KS
D214LC Lands and Surveys Fees KS
D214LD Stock Holding Company Fees C
D214L C
D29 Other taxes on production _Z
D29A Taxes on land, buildings or other structures _Z
D29AA Lands and Surveys Fees KS
D29AB Wireless licences land based KS
D29AC Tax on Ownership of Land KS
D29AD Building Permits KS
D29AE Immovable Property Tax KS
D29AF Sewerage Disposal Boards tax KS
D29B Taxes on the use of fixed assets _Z
D29BA Tax on Rent KS
D29B KS
D29C Total wage bill and payroll taxes _Z
D29CA Social cohesion Fund , Wage Bill and Payroll Taxes LEYRS
D29CB Payroll Tax LEYRS
D29CC Human Resource Development Tax LEYRS
D29C LEYRS
D29D Taxes on international transactions _Z
D29D C
D29E Business and professional licences _Z
D29EA Registration Fees-Gross/Official Receiver KS
D29EB Licences on bonded warehouses KS
D29EC Drivers' licence (public use) KS
D29ED Motor Vehicle Taxes-Registration (public use) KS
D29EE Ship registration fees KS
D29EF Road Transport Licences KS
D29EG Fees for Professional Licences of Road Transporters KS
D29EH Sale of Drug Licences KS
D29EI Inspection Fees KS
D29EJ Other Special Licences KS
D29EK Telecomunication Service Licence KS
D29EL Fixed Radio Service Licencces KS
D29EM Tax on Professional Licences KS
D29EN Tax on Dog Licences C
D29EO Tax on Selling Licence KS
D29EP Other Special Licences KS
D29EQ Casino Licence Fees KS
D29F Taxes on pollution _Z
D29FA ETS Permits C
D29FB Environmental Protection C
D29FC Environmental Rehabilitation C
D29FD Mining Tax C
D29FE Water Consumption Tax C
D29FF Tax on Energy Conservation (AP12/2023) C
D29G Under-compensation of VAT (flat rate system) _Z
D29G C
D29H Other taxes on production n.e.c. _Z
D29HA Streets and Buildings Regulation Licences KS
D29HB Tax on Services C
D29HC Defence contributions KIC
D29HD Ships' Wireless Licences KS
D29HE Motor Vehicle Taxes-Licenses (public use) KS
D29HF Tonnage tax KS
D29HG Fees of Private Employment Bureau KS
D29HH Tax of Ship Management Services KS
D29HI Other Licences and permits C
D29HJ Tax on other licences and grants KS
D29HK Tax on community services KS
D29HL Tax on Entertainment Licence KS
D29HM Contribution to SRF/SRM KS
D5 Current taxes on income wealth, etc. _Z
D51 Taxes on income _Z
D51M Taxes on individual or household income including holding gains _Z
D51M SPLIT1
D51A Taxes on individual or household income excluding holding gains(1) _Z
D51AA Income Tax-Government Employees SPLIT1
D51AB Income Tax-Employees Private Sector SPLIT1
D51AC Income Tax-Employees (International Businesses) SPLIT1
D51AD Income Tax-Self-employed SPLIT1
D51AE Charges on Taxes in Arrears SPLIT1
D51AF Income Tax-Semi Govt Organisations' Employees SPLIT1
D51C1 Taxes on individual or household holding gains(1) _Z
D51C1A Capital Gains Tax KIH
D51C1 SPLIT1
D51O Taxes on the income or profits of corporations including holding gains _Z
D51O KIC
D51B Taxes on the income or profits of corporations excluding holding gains(1) _Z
D51BA Defence contributions KIC
D51BB Income Tax-Legal Persons KIC
D51BC Income Tax-International Businesses KIC
D51BD Corporation Tax KIC
D51BE Corporation Tax-International Businesses KIC
D51C2 Taxes on holding gains of corporations(1) _Z
D51C2 KIC
D51C3 Other taxes on holding gains(1) _Z
D51C3 KIH
D51C Taxes on holding gains _Z
D51D Taxes on winnings from lottery or gambling _Z
D51DA Taxes on winnings from lottery or gambling KIH
D51D KIH
D51E Other taxes on income n.e.c. _Z
D51EA Income Tax levied on remitt. of interest abroad SPLIT1
D51EB Income Tax- According to the articles 30-32 KIH
D51EC Collection of Taxes, Rates and Charges LEES
D51ED Special Contribution LEES
D51EE Income Tax on Dividends SPLIT1
D59 Other current taxes _Z
D59A Current taxes on capital _Z
D59AA Immovable Property Tax KS
D59A KS
D59B Poll taxes _Z
D59B C
D59C Expenditure taxes _Z
D59C C
D59D Payments by households for licences _Z
D59DA Motor Vehicle Taxes - Registration (private use) C
D59DB Motor Vehicle Taxes - Licenses (private use) C
D59DC Drivers' Licences (private use) C
D59DD Fishing Licences C
D59DE Hunting Licences C
D59E Taxes on international transactions _Z
D59E _Z
D59F Other current taxes n.e.c. _Z
D59F KS
D91 Capital taxes _Z
D91A Taxes on capital transfers _Z
D91AA Property Taxes - Estate Duty-Gross KS
D91A KS
D91B Capital levies _Z
D91BA Direct Tax Assessments KS
D91B KS
D91C Other capital taxes n.e.c. _Z
D91C KS
ODA Total tax receipts _Z
D61 Net social contributions _Z
D611 Employers' actual social contributions _Z
D611 Employers' actual social contributions LEYRS
D611 LEYRS
D611C Compulsory employers' actual social contributions _Z
D611C Employers' actual social contributions LEYRS
D611C LEYRS
D611V Voluntary employers' actual social contributions _Z
D611V Voluntary employers' actual social contributions LEYRS
D611V LEYRS
D61SC Social insurance scheme service charges(3) _Z
D61SC
D6111 Employers' actual pension contributions (1) _Z
D6111 Employers' actual pension contributions (1) LEYRS
D6111 LEYRS
D6112 Employers' actual non-pension contributions (1) _Z
D6112 Employers' actual non-pension contributions (1) LEYRS
D6112 LEYRS
D612 Employers' imputed social contributions _Z
D612 Employers' imputed pension contributions LEYRS
D612 LEYRS
D6121 Employers' imputed pension contributions (1) _Z
D6121 Employers' imputed pension contributions (1) LEYRS
D6121 LEYRS
D6122 Employers' imputed non-pension contributions (1) _Z
D6122 LEYRS
D613 Households' actual social contributions _Z
D613 Households' actual social contributions
D613
D6131 Households' actual pension contributions (1) _Z
D6131 Households' actual pension contributions (1)
D6131
D6132 Households' actual non-pension contributions (1) _Z
D6132 Households' actual non-pension contributions (1)
D6132
D613C Compulsory households' actual social contributions _Z
D613C Compulsory households' actual social contributions
D613C
D613CE Compulsory employees' actual social contributions _Z
D613CE Employees' social contributions LEES
D613CE LEES
D613CS Compulsory actual social contributions by the self-employed (1) _Z
D613CS Social contributions by self-employed persons KISE
D613CS KISE
D613CN Compulsory actual social contributions by the non-employed (1) _Z
D613CN Social contributions by non-employed persons LNON
D613CN LNON
D613V Voluntary households' actual social contributions _Z
D613V Voluntary households' actual social contributions
D613V
D614 Households' social contributions supplements(3) _Z
D614
D6141 Households' pension contributions supplements (1) _Z
D6141
D6142 Households' non-pension contributions supplements (1) _Z
D6142
D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (2) _Z
D995A Taxes on products assessed but unlikely to be collected (2) _Z
D995A
D995B Other taxes on production assessed but unlikely to be collected (2) _Z
D995B
D995C Taxes on income assessed but unlikely to be collected (2) _Z
D995C
D995D Other current taxes assessed but unlikely to be collected (2) _Z
D995D
D995E Employers' actual social contributions assessed but unlikely to be collected (2) _Z
D995E LEYRS
D995F Households' actual social contributions assessed but unlikely to be collected (2) _Z
D995F
D995FE Employees' actual social contributions assessed but unlikely to be collected (2) _Z
D995FE LEES
D995FS Actual social contributions by self-employed persons assessed but unlikely to be collected (1)
D995FS KISE
D995FN Actual social contributions by non-employed persons assessed but unlikely to be collected (1) _Z
D995FN LNON
D995G Capital taxes assessed but unlikely to be collected (2) _Z
D995G
ODB Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected _Z
ODC Total receipts from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected _Z
ODD Total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected _Z
D612 Employers' imputed social contributions LEYRS

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Detailed List of Taxes and Social Contributions, Annual

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