Vietnam Tobacco Control Fund (VNTCF)

Vietnam Tobacco Control Fund (VNTCF) was established under the Tobacco Control Law passed by the National Assembly of Vietnam on 18 June 2012 and effective on 1 May 2013. The fund is for the prevention and control of tobacco harms. The Prime Minister is responsible for organizational regulations and the operation of the fund.

It is managed and administered by an Inter-sectored Management Board, under which there are other supporting boards including: Board of Profession Consultants; Board of Controller; and Board of Executive.

The inter-sectoral Management Board is chaired by Minister of Health and supported by a representative from Ministry of Finance as vice chair as well as member representatives from Ministry of Industry and Trade, Ministry of Education and Training, Ministry of Information and Communication and other relevant agencies.

VNTCF is a national fund under the arm of the Ministry of Health (MOH) and subjected to state financial management by Ministry of Finance (MOF). The MOH is also responsible for reporting to the government on performance management and the use of funds annually, and reporting to the National Assembly on the results of operations and the management of the fund biannually. 

Existing within a government structure, VNTCF functions as a semi-autonomous entity. 

The funding source for VNTCF is derived from a compulsory contribution, which is calculated as a percentage of the excise tax-based prices (factory price) imposed on tobacco manufacturers and importers. They are required to contribute one percent (1%) of factory prices of all cigarette packs produced locally or imported to be consumed in the country, beginning from 1 May 2013. This tax will be increased to 1.5% from 1 May 2016 and 2% from 1 May 2019. The fund is also open for voluntary contribution from national and international organizations and individuals as well as other legal sources. All the collections received are directed to the Fund and used for prevention and control of tobacco harms. In 2019, VNTCF has collected USD 11.263 million (VND 260,970 million) and USD 16.256 million (VND 375,030 million) in 2020. 

Based on a not-for-profit principle and subject to approval by the Fund’s Management Board, the fund aims to support a wide range of short-, medium- and long-term strategies and activities. These include communication and community-based campaigns about the harmful effects of tobacco use and other prevention and control strategies; development of pilot models of smoke-free community, agencies and organizations; community-based smoking cessation services; evidence generation through research and building capacity among the network of collaborators; content development on the harms of tobacco and on tobacco control for educational programmes; and support for the implementation of measures for alternative occupations for tobacco growers, tobacco raw material processing and tobacco manufacturing workers.

Between 2019 and 2020, 100 grantees were funded by VNTCF with a total funding of USD 27.568 million (VND 636,000 million) distributed among 23 ministries, mass organization agencies, 63 provinces/cities agencies, 4 tourism cities and 10 hospitals. The projects supported mainly on communication campaigns related to tobacco prevention and control, smoke-free development, and capacity building for law enforcement. 


Socialist Republic of Vietnam. Law on Prevention and Control of Tobacco Harms. Law No.:09/2012/QH13. 18 June 2012.

Law on Prevention and Control of Tobacco Harms 2012.

Department of Tax Policy, Ministry of Finance. Establishing Governance and mechanism of Vietnam Tobacco Control Fund (VNTCF). Presented at ProLEAD E: Establishing Health Promotion Foundations, ProLEAD Module II for Lao PDR and Viet Nam, Vientiane, Lao PDR, 3-4 April 2013.

Vietnam Tobacco Control Fund (VNTCF). (2020). Performance, management and use fund for tobacco control for the period of 2019-2020.

Related reports

World Health Organization. (2004). The establishment and use of dedicated taxes for health. World Health Organization Regional Office for the Western Pacific.

Vathesatogkit P, Yen Lian T, Ritthipakdee B. (2013). Health Promotion: Sustainable Financing and Governance. Bangkok, Thai Health Promotion Foundation (ThaiHealth). 

World Health Organization. (2016). Earmarked tobacco taxes: lessons learnt from nine countries. Geneva, World Health Organization.

Read more