Proportion of dedicated tobacco tax funds in government’s health expenditures 

CountryYear dedicated tobacco tax establishedFunding sourceEstimated annual total funds from dedicated taxAnnual funds from tobacco dedicated tax as percentage of general government expenditure on health (2013)General government expenditure on health a percentage of GDP (2013)
1977 (suspended)
1985 (reintroduced)
1996 (amended)
2001 (amended)
0.2% of gross tobacco sales value (1972)
0.7% of gross tobacco sales value (1996)
0.9% of gross tobacco sales value (2001)
2014: ISK 108.3
million (USD 0.89 million)
Panama200950% of selective consumption tax on cigarettes and other tobacco products
The level of the selective
consumption tax was 32.5% of price declared by
the wholesaler/ importer in 1995 and it was increased to 50% in September 2009
2014: USD 27.8
and 100% in
November 2009
Philippines1997 (RA 8240) and
2004 (RA 9334)
Tobacco and alcohol excise tax reform in 2012 (RA 10351 or
the “Sin Tax Reform Law of 2012”)
More than 85% of incremental revenue
from excise
on tobacco and alcohol products
2014 incremental revenue: PHP
50.23 billion (USD
1.13 billion)
Earmarked amount to the Department of Health PHP
44.72 billion (USD
1.01 billion)
Allocated amount for the Department of Health in 2014 PHP 30.49 billion
(USD 0.69 billion)
Romania2005Earmarked tax on tobacco and alcohol
10 €/1000
10 €/1000 cigars, cigarillos and other tobacco products for smoking, 13 €/ kg of smoking tobacco
2014: Lei 1.1 million
(USD 0.33 million);
14.4% of total health budget
Thailand20012% surcharge tax on tobacco and alcohol2014: THB 4064.74
million (USD 125.15 million)
1.78% of Ministry of Health budget and 1.84% of National Health Security Fund
Vietnam2012Compulsory contribution by tobacco manufacturers and importers to Vietnam Tobacco Control Fund:
1% of factory price effective from 1
May 2013,
1.5% from 1 May
2016 and
2% from 1 May
2014: VND 299.171
billion (USD 13.91
million) 0.5% of national health budget

*Estimate for 2014 dividing allocation from the sin tax reform law by the total budget of the Department of Health in 2014. 


Main source:

World Health Organization, 2016. Earmarked tobacco taxes: lessons learnt from nine countries [online], Geneva, [Consulted on the 30.06.2021],

General government expenditure on health (except for Philippines, data for the budget of the Department of Health was directly provided by contacts in the Ministry of Finance):

Global Health Expenditure Database 2015. Geneva: World Health Organization; 2015 (

GDP data:

World economic outlook 2015. Washington DC: International Monetary Fund (http:// 

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