Click on the country names to learn more about how the earmarked tobacco tax revenue is used.

LEGEND

Note: Country names appear more than once when their tax revenues are earmarked for more than one specific health programme.

More than 40 countries earmark tobacco tax revenues for health purposes

Tobacco control programmes Health coverage expansion
(e.g. through health insurance coverage)		 NCD prevention and
control programmes		 Other, more general or
unspecified health programmes
Bulgaria, Cabo Verde,
Costa Rica, Côte d’Ivoire,
Gabon, Madagascar,
Panama (tobacco
cessation and fighting
illicit trade), Switzerland,
Yemen, Vietnam (tobacco control fund)		 Azerbaijan, Colombia,
Congo, Egypt, Palau,
Philippines		 Cook Islands, Costa Rica,
Guam (cancer registry),
Mauritania (anti-cancer
research), Palau (NCD
prevention only), Panama
(National Institute of
Oncology), Paraguay		 Health promotion: Mongolia, Republic of Korea, Thailand
 
Other: Algeria, Argentina, Bangladesh, Botswana, Colombia (sports), Comoros (sports, hospital emergencies), Costa Rica (sports), Côte d’Ivoire (AIDS programme), Benin (sports), El Salvador, Estonia (sports), Guatemala, India (emergency response), Indonesia, Ireland, Jamaica, Kenya, Lithuania (sports), Madagascar (sports), Maldives, Morocco, Nepal, Nicaragua (sports), Paraguay (sports), Tunisia, United States

Note: Country names appear more than once when their tax revenues are earmarked for more than one specific health programme.

Country Reported use of earmarked tobacco taxes
Algeria Revenues from an additional tax on cigarettes support an emergency fund and medical care.
Argentina The Additional Emergency Tax is allocated in its entirety to the National Social Security Administration (ANSES).
Azerbaijan 0.05 manat for each excise stamp issued goes to Compulsory Medical Insurance.
Bangladesh A Health Development Surcharge of 1% of the Maximum Retail Price of tobacco products.
Benin 20% of taxes collected from tobacco products are used for the promotion of sports in Benin.
Botswana
Tobacco Levy: 30% of cost of production or Cost Insurance Freight (CIF) price for imported tobacco.
Bulgaria
One percent (1%) of the funds received in the state budget from excise taxes on tobacco products and alcoholic beverages are used to finance the national programmes for reduction of tobacco and tobacco products use, of alcohol consumption as well as the prevention of narcotic substances use.
Cabo Verde 15% of the total revenue from tobacco products for the implementation of the WHO FCTC.
Colombia The total proceeds from the ad valorem tobacco excise tax (10% of retail price) and most proceeds from the specific tobacco excise are used to fund the national health insurance. Additionally, a smaller proportion of the specific excise tax funds sports.
Comoros
A portion of the 5% extra tax on tobacco is directed to the Ministry of Sports and another portion to hospital emergencies.
Congo
About 53% of excise revenues from tobacco and alcohol used to fund the universal health insurance.
Cook Islands 50% of excise revenues are distributed to Ministry of Health for NCD programmes.
Costa Rica All revenues from the specific excise tax (509.40 CRC per pack) are used to fund programmes for the prevention and treatment of diseases related to tobacco use, cancer treatment, harmful use of alcohol, and sports.
Côte d’Ivoire Proceeds of an additional tax of 2% of producer price of cigarettes are directed to the AIDS programme and for tobacco control; proceeds of another additional tax are directed to sports.
Egypt
An extra 0.1 EGP per pack is levied to fund the student health insurance and 1.0 EGP per pack is levied to fund the national health insurance.
El Salvador
35% of revenues from excise taxes on tobacco, alcohol and firearms, ammunition and explosives fund FOSALUD (the solidarity fund for health)
Estonia
3.5% of excise revenues earmarked to Cultural Endowment of Estonia, including 0.5% transferred to the physical fitness and sport endowment.
Gabon 1% of revenues collected from tobacco taxes are used to finance the national programme for tobacco control.
Guam A portion of the tax revenues is to fund cancer prevention and control, with 1% allocated to support Cancer Registry.
Guatemala All revenues from the excise tax on tobacco are used for health programmes.
India The National Calamity Contingency Fund (NCCF) now renamed the National Disaster Response Fund (NDRF) under the 2005 Disaster Management Act, is a fund managed by the central government for “meeting the expenses for emergency response, relief and rehabilitation due to any threatening disaster situation or disaster “. The National Calamity Contingent Duty (NCCD) is levied on a schedule of excisable goods such as tobacco products in order to finance the NDRF.
Indonesia 10% surcharge imposed on tobacco excise; at least 50% of its proceeds are allocated for health programmes and law enforcement at the regional level, 75% of which is deducted by the National Government to fund National Health Insurance. Additionally, 2% of tobacco tax revenues are allocated to regional governments of which a proportion should be used for health.
Ireland Each year tobacco excise receipts of not more €167.605 million are paid over to the Minister for Health. The Minister of Finance determines the amount.
Jamaica
20% of the revenues from the Special Consumption Tax on cigarettes is directed to the National Health Fund.
Kenya A 2% levy on all tobacco products manufactured or imported into the country.
Lithuania
1% of revenues from tobacco excise are used to finance a Physical Education and Sport Support Fund.
Madagascar Additional taxes on tobacco products (6 Ariary per pack of cigarettes, 50 Ariary per pack of cigars or cigarillos and 1 Ariary per pack of chewing tobacco) are directed to finance the Office for National Tobacco Control, the National Fund for the Promotion and Development of Youth and Sports, and a fund to promote culture.
Maldives Import duty will be used in health programmes.
Mauritania
Revenue from an additional tax of 7% of the declared import value of cigarettes is spent on anti-cancer research.
Mongolia Two percent (2%) of tobacco excise tax is collected for the Health Promotion Fund, in accordance with the amended Law on Government Special Funds (2019) and article 10.2 of the Tobacco Control Law (2013).
Morocco 5.4% of the total excise tax revenue is allocated to the social cohesion fund which finances, among other activities, health care for the poor and physically handicapped.
Nepal 25% of tobacco excise revenue are directed to a Health Tax Fund. Health Hazard of 0.30 NPR per piece of bidi, 0.60 NPR per piece of cigarette and cigar and NPR 60 per kg of smokeless tobacco (chewing surti, Khaini, Gutka, Pan masala) is levied on locally produced as well as imported tobacco products.
Nicaragua The state will contribute at least ten percent (10%) of the collection of the excise on cigarettes, rums, spirits, drinks, soft drinks and beers for the budget of sports, physical education and recreation.
Palau 10% of the annual tobacco excise tax revenues are allocated to fund healthcare coverage subscription costs for citizens who are not working and are at least sixty (60) years of age or disabled, and 10% of taxes on alcohol and tobacco are allocated to non-communicable disease prevention.
Panama Fifty percent (50%) of the tobacco tax revenues collected are directed to the National Institute of Oncology, the Ministry of Health for cessation services, and Customs to combat the illicit trade of tobacco products.
Paraguay From total excise tobacco tax revenues, 40% are directed to the Ministry of Public Health and Social Welfare, 18% to the National Development Sports Fund and 5% to the National Fund for Solidarity Resources for Health.
Philippines 50% of the total excise tax collection from tobacco products shall be allocated and used exclusively in the following manner: (1) 80% to PhilHealth for the implementation of the Universal Health Care Law; and (2) 20% shall be allocated for medical assistance, the Health Enhancement Facilities Program (HFEP) as determined by the Department of Health.
Republic of Korea An amount of 841 KRW per 20 sticks of cigarettes is directed to the National Health Promotion Fund which finances health promotion research and projects including tobacco control. The following amounts are also used from other tobacco and nicotine products: pipe tobacco (30.2 won per gram), cigars (85.8 won per gram), rolling tobacco (30.2 won per gram), chewing tobacco (34.4 won per gram), inhaling tobacco (21.4 won per gram), waterpipe tobacco (1,050.1 won per gram), snus (534.5 won per gram), electronic cigarettes with nicotine solution (525 won per milliliter), heated tobacco products sold in sticks (750 won per 20 sticks) and those sold in capsules and the like (73 won per gram).
Switzerland A contribution from the excise tax on tobacco (0.026 CHF per pack of cigarettes and 1.73 CHF per kg of net mass of fine cut tobacco) is directed to the Tobacco Prevention fund.
Thailand 2% of excise on tobacco and alcohol are directed to the Thaihealth fund. Another 2% are directed to a sports promotion fund and also 2% of excise directed to the elder support fund.
Tunisia
10% of revenue from the contribution to the employment fund levied on cigarettes is assigned to the public health support fund.
United States of America
Varies by State. Amount per pack funds different types of activities, mainly health activities.
Vietnam A surcharge of 2% of the excise tax base to finance a Tobacco Control Fund.
Yemen 1% of the total customs and tax fees are deducted for the national programme for tobacco control, as implemented by the Customs Authority.

* Only countries that have reported earmarking (parts of) taxes on tobacco or tobacco tax revenues for a specific health purpose (including sports programmes) are listed in this table. Some countries reported earmarking taxes on tobacco, but for purposes other than health and are therefore not included in this table.

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References

World Health Organization. (2023). WHO report on the global tobacco epidemic 2023: Protect people from tobacco smoke. Geneva, World Health Organization.

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