Funding Sources > Where do the funds come from>

Fund allocation arrangement from different countries

Country 

Organization

Funding Source

Australia

Victorian Health Promotion Foundation (VicHealth), 1987 

Dedicated levy of 5% on top of existing state tobacco fees (1987–97) 

Treasury budgets (since 1997)

 

Australia

Western Australian Health Promotion Foundation (Healthway), 1991 

Treasury budget

Switzerland

Health Promotion Switzerland, 1994

Health Insurance (USD 2.6/head) 

Austria

Austrian Health Promotion Foundation, 1998

Value Added Tax 

Thailand

Thailand Health Promotion Foundation (ThaiHealth), 2001

2% surcharge levied on excise tax from alcohol and tobacco 

 

Taiwan

Taiwan Health Promotion Administration (HPA), 2001

Tobacco tax

Tonga

Tonga Health Promotion Foundation (TongaHealth), 2007

Treasury budget and private donor

Mongolia

Mongolian Health Promotion Foundation, 2007

2% of excise tax on tobacco products

 

1% of excise tax on alcohol beverage

 

2% on drug registration

Korea

Korea Health Promotion Foundation, 2011

Treasury budget and donations

Lao PDR

Lao PDR Tobacco Control Fund, 2013

2% of profit tax from tobacco business operators

 

200 kip per cigarette package from all local tobacco manufacturers producers and imported the manufactured tobacco products

Vietnam

Vietnam Tobacco Control Fund, 2013

A compulsory contribution equal to 1% of factory price of all cigarette packs consumed in Viet Nam, effective May 1, 2013; increase to 1.5% from May 1, 2016; and 2% from May 1, 2019

Singapore

Singapore Health Promotion Board

Treasury budget

Brunei 

Health Promotion Centre (operational budget), Ministry of Health, Brunei

Treasury budget

Philippines

Philippines Department of Health budget 

 

Philippine Health Insurance Corporation 

85% of incremental sin tax revenue earmarked for health 

  • 80% for Universal health coverage 

  • 20% for medical assistance and health enhancement facilities programme

Indonesia

Indonesia Local Cigarette Tax 

10% local cigarette tax revenue to provinces for health (75% of the 50% allocation for health are to be used for National Health Insurance (Jaminan Kesehatan Nasional (JKN)) programme, 25% for maintenance of health facilities)

 

References

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

Tan YL. and Dorotheo U. (2021). The Tobacco Control Atlas: ASEAN Region, Fifth Edition, December 2021. Southeast Asia Tobacco Control Alliance (SEATCA), Bangkok. Thailand.

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