Indicator Report

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Party 2020 2018 2016 Region
Afghanistan increase on tariff from 10% to 20 % (100% increase), advocacy in high level to implement tax on tobacco products, new Degree from president to add taxes on tobacco products, ministry of justice, ministry of finance and ministry of public health are assigned by this Degree to work on a comprehensive plan and policies for adding tax on tobacco products increase on tariff from 10% to 20 % (100% increase) increase tax on tobacco products from 10% to 20 % (100% tariff based) WHO Eastern Mediterranean Region
Albania Report not provided Report not provided Report not provided WHO European Region
Algeria Augmentation des taxes de 55 % en 2019 par rapport à 2015 Augmentation des prix de 100 % selon produit du tabac en 2019 par rapport à 2015 Augmentation des taxes de 10 % en 2017 par rapport à 2016 Augmentation des prix de 30 % selon produit du tabac en 2017 par rapport à 2016 Augmentation des taxes de 10 % en 2016 par rapport à 2015 Augmentation des prix de 20 -25 % selon produit du tabac en 2016 par rapport à 2015 WHO African Region
Angola Angola increased by 50% the import tax on tobacco products and by 30% the consumption tax. Angola increased by 50% the import tax on tobacco products and by 30% the consumption tax. Angola increased by 50% the import tax on tobacco products and by 30% the consumption tax. WHO African Region
Antigua and Barbuda The legislation does not speak to additional taxes on cigarettes but it does address the sale of tobacco products to minors. Report not provided Answer not provided WHO Region of the Americas
Armenia As the legal acts in force until 2018, as well as afterwards, the excise tax rates are set by the RA Tax Code for the next several years. In particular, Article 88 of the RA Tax Code sets the rates of excise tax on tobacco products until 2023. According to the same article, excise tax rates on tobacco products will increase by 15% each year. The link is attached. https://www.arlis.am/DocumentView.aspx?DocID=140688 Report not provided Report not provided WHO European Region
Australia The Australian Government began implementing staged annual 12.5% tobacco excise increases and excise-equivalent customs duty on tobacco and tobacco-related products on 1 December 2013, followed by additional 12.5% increases on 1 September 2014, 2015, 2016,2017, 2018 and 2019. These annual excise increases will continue in 2020. In addition, Australia is the only country in the world to index tobacco excise to wage inflation average weekly ordinary time earnings (AWOTE) to ensure that tobacco products do not become relatively more affordable over time. These increases are expected to bring the percentage of tobacco excise tax in the retail price of cigarettes in Australia much closer to the World Health Organization (WHO) recommended minimum recommended level of 70%. Whilst the Government has been active in raising the excise on tobacco products, the tobacco industry routinely increases its prices, which affects the Government’s ability to maintain this ratio. Excise rates on roll-your-own tobacco and other tobacco products will be adjusted annually for four years to align with the excise rates for manufactured cigarettes, from 1 September 2017. This measure is expected to take the price of a cigarette. The Australian Government began implementing staged annual 12.5% tobacco excise increases and excise-equivalent customs duty on tobacco and tobacco-related products on 1 December 2013, followed by additional 12.5% increases on 1 September 2014, 2015, 2016 and 2017. These annual excise increases will continue between 2018 and 2020. In addition, Australia is the only country in the world to index tobacco excise to wage inflation average weekly ordinary time earnings (AWOTE) to ensure that tobacco products do not become relatively more affordable over time. These increases are expected to bring the percentage of excise tax in the retail price of cigarettes in Australia much closer to the World Health Organization (WHO) recommended benchmark of 70%. Whilst the Government has been active in raising the excise on tobacco products, the tobacco industry routinely increases its prices, which affects the Government’s ability to maintain this ratio. As part of the 2017-18 Federal Budget, ‘roll-your-own’ and other tobacco products such as cigars were subject to the same tax treatment as manufactured cigarettes. It is intended that this measure will ensure fairness and efficiency in tobacco taxes by bringing the taxation of roll-your-own tobacco products in line with manufactured cigarettes. From 1 July 2017, travellers aged 18 years and over entering Australia can only bring 25 grams of duty free tobacco, plus one open packet. The tobacco can be in any form (cigarette, loose leaf and so on) and is equivalent to approximately 25 cigarettes. If a person has more than this amount, he or she will be required to pay duty on all tobacco in your possession, unless he or she agrees to dispose of the excess. Since 2013, Australia has been implementing staged increases in excise and excise-equivalent customs duty on tobacco and tobacco-related products of 12.5%. The first increase commenced on 1 December 2013, the second and third commenced on 1 September 2014 and 1 September 2015 and the final increase of 12.5% will occur on 1 September 2016. These increases are in addition to the change to bi-annual indexation of tobacco products (from Consumer Price Index to Average Weekly Ordinary Time Earnings), which took effect from 1 March 2014. Further, Australia applies quantity restrictions to sales of duty free tobacco products to, and imports of duty free tobacco products by, international travellers. In September 2012, a reduction in the duty free allowance for tobacco products from 250 cigarettes or 250g of cigars or tobacco products to 50 cigarettes or 50g of cigars or tobacco products per person was introduced for persons aged 18 years and over. WHO Western Pacific Region
Austria Excise duty rates on manufactured tobacco were increased. The Tobacco Tax Act provides for further increases in 2020. Excise duty rates on manufactured tobacco were increased in 2016 and 2017. The Tobacco Tax Act provides for further increases in 2018. Excise duty rates on manufactured tobacco were increased in 2014 and 2015. The Tobacco Tax Act provides for further increases in 2016 and 2017. WHO European Region
Azerbaijan On 21 December, 2017 the Decree of the Cabinet of Ministers of Azerbaijan Republic "On Approval of excise rates of goods involved in Excise Tax on the territory of the Republic of Azerbaijan" was amended. This decision came into force after 30 days, on 23 January, 2018 (the tax rates for imported tobacco products were raised up to 2-3 time from previous rates). In addition, new amendments and additions were made to the Tax Code of the Republic of Azerbaijan by Law No. 1356-VQD dated . By the new amendments to the Tax Code from November 30, 2018, excise tax on the import of liquid for electronic cigarettes is 20 manat per 1 liter. Appropriate change in «Tax Code» was came into force on February 10, 2019. From January 1, 2019, the excise tax on locally produced cigarettes was increased from 12 to 20 AZN per 1000 pieces. Since last report up to December 2017, there were no changes in tobacco taxation. However, on 21 December, 2017 the Decree of the Cabinet of Ministers of Azerbaijan Republic "On Approval of excise rates of goods involved in Excise Tax on the territory of the Republic of Azerbaijan" was amended. This decision comes into force after 30 days, on 23 January, 2018 (the tax rates for imported tobacco products were raised up to 2-3 time from previous rates). Information about these changes will be reflected in the next reporting period. On 29.01.2015 an import duty rate for imported tobacco products in the Azerbaijan Republic was modified (Decision No 17 of the Cabinet of Ministers of the Azerbaijan Republic). In the past a rate for all imported cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes was 1.8 US$ per 1000 sticks. Recently the import duty rate has been changed in a following way: Cigars, cut-end cigars, and cigarillos consisting of tobacco - 10.0 manats per 1000 pcs.; Cigarettes consisting of tobacco - 4,0 manats per 1000 pcs. (http://www.cabmin.gov.az/?/az/pressreliz/view/1541/ - available in Azerbaijani language only). WHO European Region
Bahamas Report not provided Report not provided Answer not provided WHO Region of the Americas
Bahrain (Kingdom of) In Bahrain, taxes on tobacco and tobacco products were levied based on ad valorem, however from 30th December 2017 Bahrain started to fully implement Gulf Council Countries agreement to apply selective taxes harmful substances including tobacco. Which immediately raised the retail price by 100% I n Bahrain, taxes on tobacco and tobacco products were levied based on ad valorem, however starting 30th December 2017 Bahrain started full implementation of Gulf Council Countries agreement to apply selective taxes such as selective (harmful substances)fee. I n Bahrain, taxes on tobacco and tobacco products are levied based on ad valorem only, however starting February 2016 a special fee was added on tobacco and tobacco products equals to 100% of factory price( ad valorem). In addition, negotiation is still underway between Gulf Council Countries to add other types of taxes such as selective (harmful substances)fee. WHO Eastern Mediterranean Region
Bangladesh Answer not provided Answer not provided Answer not provided WHO South-East Asia Region
Barbados Duty free concessions are not allowed in Barbados for tobacco products Duty free concessions are not allowed in Barbados for tobacco products Duty free concessions are not allowed in Barbados for tobacco products WHO Region of the Americas
Belarus Увеличение розничных цен на табачные изделия, рост ставок акцизов Увеличение розничных цен на табачные изделия, рост ставок акцизов Увеличение розничных цен на табачные изделия, рост ставок акцизов WHO European Region
Belgium Answer not provided Answer not provided Answer not provided WHO European Region
Belize Not much progress has been made since the Draft National Tobacco Bill and Policy has not been approved and passed by the National Assembly. Report not provided Answer not provided WHO Region of the Americas
Benin Answer not provided Answer not provided Answer not provided WHO African Region
Bhutan Answer not provided Answer not provided Answer not provided WHO South-East Asia Region
Bolivia (Plurinational State of) Se ha incrementado el 5% de impuesto ad valorem al tabaco rubio diciembre de 2010 Se ha incrementado el 5% de impuesto ad valorem al tabaco rubio diciembre de 2010 Report not provided WHO Region of the Americas
Bosnia and Herzegovina The Government of Republic of Srpska has been continuously successively increasing taxes on the tobacco products in collaboration with the Indirect Tax Administration. Based on the number of issued excise stamps on cigarettes per year, it is concluded that the prescribed annual increase in excise duties affects the reduction in demand for cigarettes. Based on the number of issued excise stamps on cigarettes per year, it is concluded that the prescribed annual increase in excise duties affects the reduction in demand for cigarettes. Answer not provided WHO European Region
Botswana 30% Tobacco Levy was introduced and we have just completed GATS Study awaiting results. 30% Tobacco Levy was introduced and we have just completed GATS Study awaiting results. Report not provided WHO African Region
Brazil The Decree 8.656 of January 29th 2016 determined a new increase in taxes on cigarettes from May 1st and further increase after December 1st 2016. It also raises the minimum price of the cigarette packages to R$ 5.00 after May 1st 2016. The Decree 8.656 of January 29th 2016 determined a new increase in taxes on cigarettes from May 1st and further increase after December 1st 2016. It also raises the minimum price of the cigarette packages to R$ 5.00 after May 1st 2016. The Decree 8.656 of January 29th 2016 determined a new increase in taxes on cigarettes from May 1st and further increase after December 1st 2016. It also raises the minimum price of the cigarette packages to R$ 5.00 after May 1st 2016. WHO Region of the Americas
Brunei Darussalam No change since 1st April 2017. Excise Duty has been amended: Tobacco tax increased by 100% (as of April 2017). Report not provided WHO Western Pacific Region
Bulgaria In 2007-2017, the price of popular cigarettes in Bulgaria has doubled - from less than 60 euros in 2007 to over 120 euros in 2017 per 1000 cigarettes. In boxes, this is a growth of BGN 2,30 (EUR 1,18) per box in 2007 to EUR 4,70 (EUR 2,40) in 2017. The big increase of cigarettes prices, is in the period 2007-2010, with only in 2010 the price rising by 42%. In the most popular price category of cigarettes that an increase of 2.90 lev per pack of cigarettes in 2009 to 4.10 lev per box in 2010 In 2007-08, cigarettes released for consumption were respectively 19.8 billion for 2007 and 21.9 billion for 2008 respectively. The big changes since 2010 - a drop of 33% in the price increase of 42%. in 2015, when without any major change in excise duty or price the legal market moved sharply, rising by 16% or as much as 1.8 billion to 13.2 billion cigarettes released for consumption. In 2016, this process continues in some sense, with a new growth in the legal market by 670 million pieces. In fact, after 2015, only a slight increase in the nominal excise burden (and the price of a cigarette box) is observed and, at the same time, an increasing legal sales A similar curve marks the consumption of cigarettes (billion pieces): 2010-10.64, 2011-10.51, 2012-11.19, 2013-11.14, 2014-10.93, 2015-12.55, and 2016-13.19. When comparing these data with the results of the prevalence surveys we can see that the years with greater smoking rate from the history of Bulgarian tobacco studies is in 2007-08q characterized with both high consumption and cigarette smoking prevalence. The lower smoking rates in 2014 are most probably related to the the effects of prices shock in 2010. In 2007-2017, the price of popular cigarettes in Bulgaria has doubled - from less than 60 euros in 2007 to over 120 euros in 2017 per 1000 cigarettes. In boxes, this is a growth of BGN 2,30 (EUR 1,18) per box in 2007 to EUR 4,70 (EUR 2,40) in 2017. The big increase of cigarettes prices, is in the period 2007-2010, with only in 2010 the price rising by 42%. In the most popular price category of cigarettes that an increase of 2.90 lev per pack of cigarettes in 2009 to 4.10 lev per box in 2010 In 2007-08, cigarettes released for consumption were respectively 19.8 billion for 2007 and 21.9 billion for 2008 respectively. The big changes since 2010 - a drop of 33% in the price increase of 42%. in 2015, when without any major change in excise duty or price the legal market moved sharply, rising by 16% or as much as 1.8 billion to 13.2 billion cigarettes released for consumption. In 2016, this process continues in some sense, with a new growth in the legal market by 670 million pieces. In fact, after 2015, only a slight increase in the nominal excise burden (and the price of a cigarette box) is observed and, at the same time, an increasing legal sales A similar curve marks the consumption of cigarettes (billion pieces): 2010-10.64, 2011-10.51, 2012-11.19, 2013-11.14, 2014-10.93, 2015-12.55, and 2016-13.19. When comparing these data with the results of the prevalence surveys we can see that the years with greater smoking rate from the history of Bulgarian tobacco studies is in 2007-08q characterized with both high consumption and cigarette smoking prevalence. The lower smoking rates in 2014 are most probably related to the the effects of prices shock in 2010. Answer not provided WHO European Region
Burkina Faso Le Burkina Faso vient de relever le taux de taxation des produits du tabac dans sa loi de Finances, gestion 2020. Le taux unique applicable est de 50 %. Ainsi, le pays sest confirmé à la Directive 2017 de lUEMOA qui commande que à tous les pays de relever les taxes à au moins 50%. Le Burkina Faso vient de relever le taux de taxation des produits du tabac dans sa loi de Finances, gestion 2016. Ainsi, les produits du tabac bas de gamme et standard sont taxés à 30% et ceux de luxe à 40%. Pourtant la Directive 2013 de lUEMOA a recommande à tous les pays de relever les taxes à au moins 45%. Le Burkina Faso vient de relever le taux de taxation des produits du tabac dans sa loi de Finances, gestion 2016. Ainsi, les produits du tabac bas de gamme et standard sont taxés à 30% et ceux de luxe à 40%. Pourtant la Directive 2013 de lUEMOA a recommande à tous les pays de relever les taxes à au moins 45%. WHO African Region
Burundi Organisation dun atelier d’information et d’échanges sur l’article 6 de la CCLAT au BURUNDI : Mesures financières et fiscales visant à réduire la demande de tabac auprès des parlementaires, differents ministères, différents institutions et organisations de la société civile. Il y a eu un pas positif dans la politique des taxes en 2012 ; le Burundi avait un simple taux de taxes indirectes ad valorem pour toutes les cigarettes, soit localement produites ou importées. Ce taux a été rehaussé de 83% à 120% à partir de Juillet 2012, puis 200% en 2013 et la taxation spécifique à 22 Fbu/ tige en 2014 Report not provided Organisation dun atelier d’information et d’échanges sur l’article 6 de la CCLAT au BURUNDI : Mesures financières et fiscales visant à réduire la demande de tabac auprès des parlementaires, differents ministères, différents institutions et organisations de la société civile. Il y a eu un pas positif dans la politique des taxes en 2012 ; le Burundi avait un simple taux de taxes indirectes ad valorem pour toutes les cigarettes, soit localement produites ou importées. Ce taux a été rehaussé de 83% à 120% à partir de Juillet 2012, puis 200% en 2013 et la taxation spécifique à 22 Fbu/ tige en 2014 WHO African Region
Cabo Verde Ce rapport est le deuxieme au Cap-Vert Remarque que la taxe spéciale à la consommation a augmenté 20% em 2019 Ce rapport est le premier du Cap-Vert Remarque que la taxe spéciale à la consommation a augmenté 10% em 2017 Ce rapport est le premier du Cap-Vert Remarque que la taxe spéciale à la consommation a augmenté 10% em 2017 WHO African Region
Cambodia Establishment of Tobacco Tax Stamp Joint Working Group to inspect the new tax stamp duty on cigarettes on 25 July 2018. MEF conducted monitoring and observation on cigarette/tobacco that affixed the old and new tax stamp in six provinces and found many of Chinese branded cigarettes in the market in these six provinces do not affix tobacco tax stamp and GDT submitted the finding to senior management of GDT, MEF for further action. Up to date 85 Tax Officers from various provinces in Cambodia gained knowledge and skill on Guidelines for implementation of article 6 of the WHO FCTC. Answer not provided Report not provided WHO Western Pacific Region
Cameroon Une disposition relative à la taxation spécifique des produits du tabac a été introduite dans la loi de finance 2015. Depuis cette disposition a été renforcée. la base dimposition est passée de 3500 FCFA pour 1000 tiges à 5000 Fcfa les 1000 tiges en 2019 Une disposition relative à la taxation spécifique des produits du tabac a été introduite dans la loi de finance 2015 la base dimposition est 3500 FCFA pour 1000 tiges. Une disposition dune taxation spécifique des produits du tabac a été introduite dans la loi de finance 2015 WHO African Region
Canada Federal excise duty rates were adjusted on February 28, 2018 to account for inflation since 2014 and increased by an additional $1 per carton of 200 cigarettes (and corresponding increases to rates on other products). Starting in 2019, federal excise duty rates are indexed to Canada’s Consumer Price Index and are automatically adjusted accordingly every year, on April 1. Canada was in compliance with Article 6 at the time of ratification. Canadas sub national authorities maintain price and tax measures within their respective jurisdictions and make progress in implementing Article 6. Canada adjusted the excise duty on cigarettes and other tobacco products in 2014 to account for inflation since 2002. Rates increased from $0.425 per 5 cigarettes to $0.52575 per 5 cigarettes, resulting in an increase of $4.03 per carton of 200 cigarettes. Since the last submission, federal excise duty rates on tobacco products increased in March 2017 (e.g., by $0.53 per carton of 200 cigarettes) and February 2018 (e.g., by $2.29 per carton of 200 cigarettes). The March 2017 increase maintained the intended tax burden of the manufacturers’ surtax on tobacco products following its repeal. To ensure that they retain their real value in the future, federal excise duty rates are indexed to Canada’s Consumer Price Index and will be automatically adjusted accordingly every five years, starting in 2019. Canada was in compliance with Article 6 at the time of ratification. Canadas sub national authorities maintain price and tax measures within their respective jurisdictions and make progress in implementing Article 6. Canada adjusted the excise duty on cigarettes and other tobacco products in 2014 to account for inflation since 2002. Rates increased from $0.425 per 5 cigarettes to $0.52575 per 5 cigarettes, resulting in an increase of $4.03 per carton of 200 cigarettes. To ensure that they retain their real value in the future, federal excise duty rates are indexed to Canada’s Consumer Price Index and will be automatically adjusted accordingly every five years, starting in 2019. WHO Region of the Americas
Central African Republic Report not provided Report not provided Report not provided WHO African Region
Chad la loi des finances 2020 a permis de passer de 25% à 30% (plafond f des droits daccise au Tchad. En plus, il ya augmentation pour des taxes spécifiques, notamment: de 100 FCFA par paquet de cigarette par la Loi des Finances 2019 et allouée à la couverture sanitaire universitaire Taxes sur les produits importés : • Droit des douanes : 30% valeur CAF; • Droit daccise : 25%Valeur CAF +Droit de douanes ; • Tva : 18% de la ( valeur CAF + Droit de douanes + Droit daccise ); • Redevance statistique : 2% de la valeur CAF; • Taxes d’intégration communautaire pour compte CEMAC : 1% valeur CAF; • Taxes OHADA : 0,5% Valeur CAF; • Contribution communautaire dintégration (CCI) pour compte CEEAC : 0,4% valeur CAF; • Taxe anti retroviraux : 2% Valeur CAF; • Taxe protection Environnement (TPE) : 5 FCFA/paquet de 20 cigarettes ou 10 FCFA /paquet de 10 cigares.  . Taxes sur les produits CEMAC. • Tva : 18% de la valeur sortie dusine + le droit daccise ; • Droit d’accise: 25% du prix sortie usine. la loi des finances 2016 a permis de passer de 20% à 25% (plafond fixé par la directive CEMAC des droits daccise au Tchad. En plus, il ya augmentation pour des taxes spécifiques, notamment: Taxes sur les produits importés : • Droit des douanes : 30% valeur CAF; • Droit daccise : 25%Valeur CAF +Droit de douanes ; • Tva : 18% de la ( valeur CAF + Droit de douanes + Droit daccise ); • Redevance statistique : 2% de la valeur CAF; • Taxes d’intégration communautaire pour compte CEMAC : 1% valeur CAF; • Taxes OHADA : 0,5% Valeur CAF; • Contribution communautaire dintégration (CCI) pour compte CEEAC : 0,4% valeur CAF; • Taxe anti retroviraux : 2% Valeur CAF; • Taxe protection Environnement (TPE) : 5 FCFA/paquet de 20 cigarettes ou 10 FCFA /paquet de 10 cigares.  . Taxes sur les produits CEMAC. • Tva : 18% de la valeur sortie dusine + le droit daccise ; • Droit d’accise: 25% du prix sortie usine. Report not provided WHO African Region
Chile El decreto 828 del Ministerio de Hacienda en su articulo 17 señala lo siguiente: "La persona que sin ser comerciante importe para su consumo particular cualquiera de los artículos gravados por el presente decreto ley, deberá pagar, antes de extraer la mercadería de la aduana, la contribución que le corresponda, de acuerdo con el precio comercial que le fije el Servicio de Impuestos Internos". No obstante, el impuesto y las demás obligaciones señaladas en este artículo no afectarán a los cigarrillos, tabaco de pipa, puros grandes y puros chicos o tiparillos, que se internen por pasajeros para su consumo, en una cantidad que no exceda, por persona adulta, de 400 unidades de cigarrillos; 500 gramos de tabaco de pipa; 25 unidades de puros grandes y 50 unidades de puros chicos o tiparillos, respectivamente.(20) El decreto 828 del Ministerio de hacienda en su articulo 17 señala lo siguiente: La persona que sin ser comerciante importe para su consumo particular cualquiera de los artículos gravados por el presente decreto ley, deberá pagar, antes de extraer la mercadería de la aduana, la contribución que le corresponda, de acuerdo con el precio comercial que le fije el Servicio de Impuestos Internos. No obstante, el impuesto y las demás obligaciones señaladas en este artículo no afectarán a los cigarrillos, tabaco de pipa, puros grandes y puros chicos o tiparillos, que se internen por pasajeros para su consumo, en una cantidad que no exceda, por persona adulta, de 400 unidades de cigarrillos; 500 gramos de tabaco de pipa; 25 unidades de puros grandes y 50 unidades de puros chicos o tiparillos, respectivamente.(20) El decreto 828 del Ministerio de hacienda en su articulo 17 señala lo siguiente: La persona que sin ser comerciante importe para su consumo particular cualquiera de los artículos gravados por el presente decreto ley, deberá pagar, antes de extraer la mercadería de la aduana, la contribución que le corresponda, de acuerdo con el precio comercial que le fije el Servicio de Impuestos Internos. No obstante, el impuesto y las demás obligaciones señaladas en este artículo no afectarán a los cigarrillos, tabaco de pipa, puros grandes y puros chicos o tiparillos, que se internen por pasajeros para su consumo, en una cantidad que no exceda, por persona adulta, de 400 unidades de cigarrillos; 500 gramos de tabaco de pipa; 25 unidades de puros grandes y 50 unidades de puros chicos o tiparillos, respectivamente.(20) WHO Region of the Americas
China 近年来,中国政府一直积极推进烟草税收立法工作。2017年12月27日,第十二届全国人大常委会第31次会议审议通过《中华人民共和国烟叶税法》,并于2018年7月1日起施行。2017—2019年,中国每盒(20支)卷烟零售价格由13.37元提高到14.61元。 近年来,中国政府一直积极推进烟草税收立法工作。2017年12月27日,第十二届全国人大常委会第31次会议审议通过了《中华人民共和国烟叶税法》。 2015年5月,中国将卷烟批发环节从价税税率由5%提高至11%,并且同步提高了卷烟批发及零售环节的销售价格,实现了“提税顺价”同步实施。使得中国卷烟流转税税负水平提高了8%左右。 WHO Western Pacific Region
Colombia Desde 2017 se incrementó el impuesto al consumo con el fin de provocar un incremento en su precio, ya que Colombia es uno de los países de Latinoamérica con menor precio por cajetilla. El componente específico era de 701 en 2016; con la ley 1819, pasó a $1.400 en 2017, luego a $2.100 en 2018 y, a partir de 2019, se incrementa en IPC más 4 puntos: 2019, $2.253 y actualmente, en 2020 es de $2.430. Adicionalmente, desde 2017, el 10% se calcula sobre los Precios de venta al público – PVP certificados por el DANE. Las medidas efectivamente se han reflejado en incremento de precios de más del 60% en las principales marcas, tomando valores nominales para los últimos años. El país reconoce que las medidas relacionadas con los precios e impuestos son un medio eficaz e importante para reducción del consumo de tabaco Dentro de los objetivos nacionales política pública en salud se incluyó en la reforma tributaria de 2016 un incremento a los impuestos sobre este consumo. Dentro de las razones para impulsar la reforma estuvo la de incrementar el precio del cigarrillo y tabaco para así contribuir a disminuir su consumo y de paso conseguir recursos destinados a financiar la salud. En 2017, la Veeduría Ciudadana para el Control de Tabaco, el Ministerio de Salud y el Ministerio de Hacienda recibieron el Premio del Día Mundial Sin Tabaco, por su trabajo en el incremento del impuesto al tabaco en Colombia: Mediante la Ley 1819 de 2016, se aprobó un incremento progresivo del impuesto específico a los cigarrillos: el impuesto aumentó a partir de enero de 2017, en $1.400 pesos por cajetilla de 20 unidades. En 2018, la tarifa aumentó a $2.100, y a partir de 2019 se ajustará en función del aumento del Índice de Precios al Consumidor (IPC), más 4 puntos porcentuales. Esta misma ley, modificó la tarifa general del IVA, que aumentó del 16% al 19%, tarifa que también se refleja en el precio de los cigarrillos. Por su parte el componente Ad valorem se mantuvo en 10% En 2016 el componente específico era de $701 por cajetilla de 20 unidades más un 10% sobre PVP. En 2017 el componente específico pasó a $1.400 por cajetilla de 20 unidades. En 2018 el componente específico es de $2.100 por cajetilla de 20 unidades. A partir de 2019 este valor se incrementará en IPC más 4 puntos. Adicionalmente, desde 2017, el 10% se calcula sobre los Precios de venta al público – PVP certificados por el DANE. Las medidas efectivamente se han reflejado en incremento de precios de más del 60% en las principales marcas, tomando valores nominales para los últimos dos años. En suma, el país reconoce que las medidas relacionadas con los precios e impuestos son un medio eficaz e importante para reducción del consumo de tabaco. Dentro de los objetivos nacionales política pública en salud se incluyó en la reforma tributaria un incremento a los impuestos sobre este consumo. De igual modo, dentro de las razones para impulsar la reforma estuvo la de incrementar el precio del cigarrillo y tabaco para así contribuir a disminuir su consumo y de paso conseguir recursos destinados a financiar la salud. En el Plan Decenal de Salud Pública y en el Plan Decenal para el control del Cáncer, se incluyó la meta de aumentar el 100% de impuestos indexados al Índice de Precios del Consumidor (IPC) y al Producto Interno Bruto (PIB) para los productos de tabaco y sus derivados. Recientemente, el Ministerio de Salud y Protección Social, con el acompañamiento del Banco Mundial, elaboró una nueva propuesta técnica para incrementar los impuestos al tabaco. Esta propuesta fue remitida a la Comisión de Expertos creada por el Gobierno Nacional de Colombia para elaborar una propuesta de reforma tributaria. En el informe final de esta Comisión, presentado en 2015, se incorpora la propuesta de incremento. Se enuncia en el informe, lo siguiente: “En cuanto a los impuestos departamentales, la Comisión propone ajustes a los impuestos específicos al consumo, que son los más importantes dentro de sus ingresos tributarios, para acercarse a estándares internacionales en los que el propósito de salud pública se ha vuelto prioritario. Conforme a ello, propone aumentar gradual pero significativamente el impuesto al consumo de cigarrillo y tabaco, revisar la estructura de los impuestos a la cerveza y los licores, y evaluar detalladamente la posibilidad y conveniencia de introducir un impuesto sobre las bebidas azucaradas. Estos ajustes apuntan también a imprimir una mejor estructura y avances en recaudo, lo cual no se podrá materializar si la DIAN y los gobiernos sub nacionales no hacen esfuerzos importantes para combatir el contrabando, la adulteración y falsificación”. Ver: https://comisionreformatributaria.wordpress.com/ https://comisionreformatributaria.files.wordpress.com/2015/03/documento-impacto-en-recaudo-febrero-24.pdf A la fecha, el Gobierno Nacional a través del Ministerio de Hacienda no ha presentado formalmente ante el Congreso de la República, la proyecto de ley de reforma tributaria. The Ministry of Health has been working on a technical document of tobacco taxes, which include the guidelines. In the report we include the advances of this process which was incorporated in the Tax Reform, in charge of the "Comisión de Expertos de la Reforma tributaria". At that time, we had not finished the document. Until about two weeks ago, this document was made public. If it is possible to take into account, please access to the document on this web link: https://www.minsalud.gov.co/sites/rid/Lists/BibliotecaDigital/RIDE/DE/AS/papeles-en-salud-1-2016-impuestos-tabaco.pdf WHO Region of the Americas
Comoros Answer not provided Answer not provided Report not provided WHO African Region
Congo Bien que le taux de taxation est bas, le Congo a élaboré une taxe spécifique pour le tabac donc cest une avancée à encourager. Report not provided Bien que le taux de taxation est bas, le Congo a élaboré une taxe spécifique pour le tabac donc cest une avance a encourage. WHO African Region
Cook Islands Since 2012 - 2015 increase on price in retailers, and continuing of 5% every year Since 2012 - 2015 increase on price in retailers, and continuing of 5% every year Answer not provided WHO Western Pacific Region
Costa Rica La disposición proyectada por la legislación costarricense, de poner barreras a la comercialización de los productos de tabaco con la creación del impuesto específico se evidencia en la disminución de la prevalencia general en fumadores actuales en casi 4 puntos porcentuales; protegiéndose el derecho fundamental a la salud y a un ambiente sano. La disposición proyectada por la legislación costarricense, de poner barreras a la comercialización de los productos de tabaco con la creación del impuesto específico se evidencia en la disminución de la prevalencia general en fumadores actuales en casi 4 puntos porcentuales al pasar de 9.1 % en el 2010 a 8.9% en 2015; protegiéndose el derecho fundamental a la salud y a un ambiente sano. La disposición proyectada por la legislación costarricense, de poner barreras a la comercialización de los productos de tabaco con la creación del impuesto específico se evidencia en la disminución de la prevalencia general en fumadores actuales en casi 4 puntos porcentuales al pasar de 9.1 % en el 2010 a 8.9% en 2015 protegiéndose el derecho fundamental a la salud y a un ambiente sano. WHO Region of the Americas
Côte d'Ivoire Laugmentation des droits daccises sur les produits de tabac est passé à un taux applicable de 36% à 38%. Laugmentation des droits daccises sur les produits de tabac de 1 point fixant ainsi un taux applicable à 36% Lassiette (base taxable) a été élargie et un montant minimum aux fins dimposition aux droits daccise a été fixé. WHO African Region
Croatia In 2016. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. In 2017. the amount of excise duty rates charged on cigarettes was increased. In 2016. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. In 2017. the amount of excise duty rates charged on cigarettes was increased. In 2014. and 2015. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. WHO European Region
Cyprus No progress No progress No progress WHO European Region
Czech Republic The Czech Republic fulfils the conditions set up in EU directives 2011/64/EU (excise duty rate) and 2007/74/EC (travellers´ allowances). Following these conditions the tax measures are laid down in Act No. 353/2003 Coll., on Excise Duties, as amended. In relation to restrictions for sale to international travellers coming from countries outside EU, the indicative limits are stipulated in Act No. 235/2004 Coll. on Value Added Tax, as amended. In 2018, there was further increase of all excise rates on tobacco products, according with the three-year timetable approved in 2015. In April 2019, a new excise tax on heated tobacco products was introduced. The excise rate is the same as for the smoking tobacco.The excise rate is the same as for the smoking tobacco. Further increase of excise duty by 10% on all taxable tobacco products, including heated tobacco is effective as of March 1, 2020. The Czech Republic fulfils the conditions set up in EU directives 2011/64/EU (excise duty rate) and 2007/74/EC (travellers’ allowances). Following these conditions the tax measures are laid down in Act No. 353/2003 Coll., on Excise Duties, as amended. In relation to restrictions for sale to international travellers coming from countries outside EU, the quantitative limits are stipulated in Act No. 235/2004 Coll. on Value Added Tax, as amended. The Czech Republic fulfils the conditions set up in EU directives 2011/64/EU (excise duty rate) and 2007/74/EC (travellers´ allowances). Following these conditions the tax measures are laid down in Act No. 353/2003 Coll., on Excise Duties, as amended. In relation to restrictions for sale to international travellers coming from countries outside EU, the quantitative limits are stipulated in Act No. 235/2004 Coll. on Value Added Tax, as amended. WHO European Region
Democratic People's Republic of Korea The price of tobacco products are fully regulated by the government and the national law mandates the tobacco products should be sold at the prices fixed and controlled by the government and the price of the tobacco products can not be changed without government approval. The price of tobacco products are gradually increased by the government to reduce the demand for tobacco products. The price of tobacco products are fully regulated by the government which is being gradullay increased. The Government sets high prices for imported tobacco products. Report not provided WHO South-East Asia Region
Democratic Republic of the Congo Augmentation de 50% des droits daccises. Mesure timides revues à la baisse sur plaintede lindustrie. aucune mesure. Mesure timides revues à la baisse sur plaintede lindustrie. aucune mesure. WHO African Region
Denmark In april 2020 all specific Tobacco taxes are increased significantly. From 2015 the specific excise tax on cigars and cigarillos was raised from 198 DKK to 425 DKK per 1000 pieces. In addition to this a minimum tax was introduced. Since then both the specific excise tax and minimum tax has undergone yearly increases. From 2015 the specific excise tax on cigars and cigarillos was raised from 198 DKK to 425 DKK per 1000 pieces. In addition to this a minimum tax was introduced. WHO European Region
Djibouti Les produits de tabac en franchise de droit et de taxe sont limités aux voyages internationaux par avion. Le port et les gares routières et ferroviaires ne bénéficient plus de ce droit . Les produits de tabac en franchise de droit et de taxe sont limités aux voyages internationaux par avion. Le port et les gares routières et ferroviaires ne bénéficient plus de ce droit . Les produits de tabac en franchise de droit et de taxe sont limités aux voyages internationaux par avion. Le port et les gares routières et ferroviaires ne bénéficient plus de ce droit . WHO Eastern Mediterranean Region
Dominica Report not provided Report not provided Answer not provided WHO Region of the Americas
Ecuador El Ecuador ha incrementado las tarifas de los impuestos a los cigarrillos, actualmente la tarifa por Impuesto a los Consumos Especiales corresponde a USD 0,16 por unidad. Adicionalmente, con la publicación de la ley de Simplificación y Progresividad Tributaria el 31 de diciembre de 2019, se desagregó a los consumibles de tabaco calentado y líquidos que contengan nicotina a ser administrados por medio de sistemas de administración de nicotina una tarifa ad valorem de 150%. Se han implementado acciones integrales para la regulación y control de los productos de tabaco como el incremento progresivo a los impuestos, el mismo que genera un aumento de los precios de los cigarrillos, contribuyendo a la disminución de su demanda. Los precios de los tabacos han incrementado en promedio un 30% en los dos últimos años, tomando como base los precios del año 2014, lo cual se justifica por el incremento semestral de la tarifa específica del impuesto. WHO Region of the Americas
Egypt زيادة نسبة الضرائب علي منتجات التبغ علي مدي عاميين متتالين ٢٠١٤ و ٢٠١٥ بالتعاون مع رزاره المالية المصرية و منظمة الصحة العالمية بغرض خفض استهلاك التبغ لتعزيز الصحة العامة زيادة نسبة الضرائب علي منتجات التبغ علي مدي عاميين متتالين ٢٠١٤ و ٢٠١٥ بالتعاون مع رزاره المالية المصرية و منظمة الصحة العالمية بغرض خفض استهلاك التبغ لتعزيز الصحة العامة زيادة نسبة الضرائب علي منتجات التبغ علي مدي عاميين متتالين ٢٠١٤ و ٢٠١٥ بالتعاون مع رزاره المالية المصرية و منظمة الصحة العالمية بغرض خفض استهلاك التبغ لتعزيز الصحة العامة WHO Eastern Mediterranean Region
El Salvador Se pagan impuestos por la importación de productos de tabaco, es decir, Impuesto al Valor Agregado por el valor monetario de la cantidad importada más el Impuesto Específico y Ad Valoren. Aplica también a los viajeros procedentes del exterior. Se pagan impuestos por la importación de productos de tabaco, es decir, Impuesto al Valor Agregado por el valor monetario de la cantidad importada más el Impuesto Específico y Ad Valoren. Aplica también a los viajeros procedentes del exterior. Se pagan impuestos por la importación de productos de tabaco, es decir, Impuesto al Valor Agregado por el valor monetario de la cantidad importada más el Impuesto Específico y Ad Valoren. Aplica también a los viajeros procedentes del exterior. WHO Region of the Americas
Equatorial Guinea NO DISPONEMOS DE UNA LEY NO DISPONEMOS DE UNA LEY NO DISPONEMOS DE UNA LEY WHO African Region
Estonia In 2016 and 2017 there was a 8% excise raise of cigarettes. In 2016 and 2017 there was a 8% excise raise of cigarettes. In 2014 there was a 6% excise raise of cigarettes. WHO European Region
Eswatini Report not provided Report not provided Sin Tax on tobacco has been introduced in the form of a "levy”. WHO African Region
Ethiopia Report not provided Report not provided Report not provided WHO African Region
European Union Please note that this reply only concerns action at EU level and that Member States are responsible for reflecting FCTC commitments in their national rates and legislation. According to Directive 2011/64/EU, the overall minimum excise duty for cigarettes has been increased on 1 January 2014. 9 Member States were granted a transitional period until 31 December 2017 to comply with these minima. For fine cut tobacco, the overall minimum excise duty increased on 1 January 2020. In February 2020, the European Commission published an evaluation of the functioning of Directive 2011/64/EU. https://ec.europa.eu/taxation_customs/business/excise-duties-alcohol-tobacco-energy/excise-duties-tobacco/revision-excise-rules-tobacco_en Please note that this reply only concerns action at EU level and that Member States are responsible for reflecting FCTC commitments in their national rates and legislation. According to Directive 2011/64/EU, the overall minimum excise duty for cigarettes has been increased on 1 January 2014. The 9 Member States granted a transitional period have to comply with these minima from 1 January 2018. For fine cut tobacco, the overall minimum excise duty increased on 1 January 2018. An additional gradual increase of the rates for fine cut tobacco is foreseen for 1 January 2020. The Commission decided to not propose a revision for Directive 2011/64/EU in 2017. The reasons for this are outlined in the Report COM(2018) 17. Moreover, the Commission decided to start the evaluation for the minimum rates. The evaluation roadmap for excise duties on tobacco provides more information on the ongoing evaluation and was published on 6 February 2018. The purpose of this evaluation is to analyse the effect of the minimum rates and structures of excise duty applied on manufactured tobacco. The evaluation will assess to which extend the current rates and structures helped and supported in (1) ensuring the proper functioning of the internal market (including competition), (2) providing a high level of health protection, (3) fighting against tax fraud, tax evasion and illegal cross border shopping. By also looking at heated tobacco products and e-cigarettes, the evaluation has the purpose to fill the information gaps in order to determine the correct harmonized approach for taxation of those products. Please note that this reply only concerns action at EU level and that Member States are responsible for reflecting FCTC commitments in their national rates and legislation. According to Directive 2011/64/EU, the overall minimum excise duty for cigarettes has been increased on 1 January 2014. The 9 Member States granted a transitional period will have to comply with these minima 31 December 2017 at latest. In the meanwhile, 4 Member States comply already with these minima. For fine cut tobacco, the overall minimum excise duty increased on 1 January 2015. Additional gradual increases of the rates for fine cut tobacco are foreseen for 1 January 2018 and 2020. The Commission finalized the evaluation of Directive 2011/64/EU in December 2015 with submission of report COM (2015)621 (http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2015:0621:FIN). The Commission currently prepares an impact assessment on the possible revision of this Directive. Objectives are to reduce administrative burden and costs and obtaining a higher level of compliance and security in imposing excise duties on tobacco products. WHO European Region
Fiji Fiji increased taxes annually from 2012 to FY2018-19; no inc in FY2019-20. In FY2016 VAT decreased from 15% to 9%. in 2018, FY became Aug to July. Report not provided Report not provided WHO Western Pacific Region
Finland Tobacco tax has been increased in 2018 and 2019 by on average 21%. In the years 2020-2021 tax rates will be increased 4 times every 6 months altogether by on average 13 %. The first tax increase of this series of tax increases has taken place in January 2020. The government has decided that tax rates will be increased further in 2022-2023. Tobacco tax has been increased in 2016 and 2017 by on average 24%. In the years 2018-2019 tax rates will be increased 4 times every 6 months altogether by on average 21 %. The first tax increase of this series of tax increases has taken place in January 2018. Tobacco tax has been increased in 2014, 2015 and 2016. In 2014 the tax rates were increased by on average 10 % and in 2015 on average 9 %. In the years 2016-2017 tax rates will be increased 4 times every 6 months altogether by on average 24 %. The first tax increase of this series of tax increases has taken place in January 2016. WHO European Region
France En 2017, le gouvernement a décidé d’augmenter de manière inédite la fiscalité du tabac, afin de faire parvenir le prix du paquet de cigarettes de référence à 10 euros à l’horizon 2020. Une première augmentation du minimum de perception a eu lieu le 6 novembre 2017, avec comme conséquence une augmentation moyenne des prix de 35 centimes d’euros. La loi de financement de la sécurité sociale pour 2018, adoptée fin 2017, introduit les augmentations de fiscalité de 2018 à 2020, qui ont induit des augmentations des prix (voir chapitre fiscalité). Une circulaire du 5 septembre 2014 abaisse de dix à quatre cartouches le seuil au-delà duquel toute personne contrôlée par les services douaniers sera sommée de justifier de leur détention pour sa consommation personnelle. La circulaire abaisse également les seuils applicables pour les autres produits du tabac, qui sont désormais fixés à : 200 cigares ; 400 cigarillos ; 1 kg de tabac à fumer. Si le caractère commercial de la détention est établi, la personne contrôlée s’expose au paiement des taxes françaises (par exemple 840 € pour 20 cartouches), en plus de celles déjà payées dans le pays d’achat, mais aussi à des sanctions comprenant notamment une amende pouvant aller jusqu’à 750 €, une pénalité qui peut représenter cinq fois le montant des droits fraudés, la confiscation des produits, voire une peine d’emprisonnement pour les cas les plus graves. Les importations depuis l’extérieur de l’Union européenne restent soumises à la même limite qu’auparavant, c’est-à-dire l’interdiction d’importer plus d’une cartouche de cigarettes. En 2017, le gouvernement a décidé d’augmenter de manière inédite la fiscalité du tabac, afin de faire parvenir le prix du paquet de cigarettes de référence à 10 euros d’ici 2020. Une première augmentation du minimum de perception a eu lieu le 6 novembre 2017, avec comme conséquence une augmentation moyenne des prix de 35 centimes d’euros. La loi de financement de la sécurité sociale pour 2018, adoptée fin 2017, introduit les augmentations de fiscalité de 2018 à 2020, qui devraient induire des augmentations des prix : d’un euro en mars 2018, puis de cinquante centimes d’euro en avril 2019 en novembre 2019 et en avril 2020, et de 40 centimes en novembre 2020. Ainsi au 1er mars, le prix du paquet de 20 cigarettes augmente, en moyenne, de presque 1 euro (94 centimes). Les prix homologués des paquets de 20 cigarettes s’établissent entre 7,50 euros et 9,10 euros. Le prix moyen du paquet de 20 cigarettes des références homologuées est d’environ 7,90 € (contre 7 € depuis novembre 2017). Concernant les conditionnements standards de tabac à rouler, les prix homologués des blagues de 30 grammes sont en hausse de 2 euros en moyenne et s’établissent entre 9,50 euros et 11,10 euros. Le prix moyen des références homologuées de 30 grammes est d’environ 10,50 € (contre 8,60 € depuis novembre 2017). Une circulaire du 5 septembre 2014 abaisse de dix à quatre cartouches le seuil au-delà duquel toute personne contrôlée par les services douaniers sera sommée de justifier de leur détention pour sa consommation personnelle. La circulaire abaisse également les seuils applicables pour les autres produits du tabac, qui sont désormais fixés à : 200 cigares ; 400 cigarillos ; 1 kg de tabac à fumer. Si le caractère commercial de la détention est établi, la personne contrôlée s’expose au paiement des taxes françaises (par exemple 840 € pour 20 cartouches), en plus de celles déjà payées dans le pays d’achat, mais aussi à des sanctions comprenant notamment une amende pouvant aller jusqu’à 750 €, une pénalité qui peut représenter cinq fois le montant des droits fraudés, la confiscation des produits, voire une peine d’emprisonnement pour les cas les plus graves. Les importations depuis l’extérieur de l’Union européenne restent soumises à la même limite qu’auparavant, c’est-à-dire l’interdiction d’importer plus d’une cartouche de cigarettes. Une circulaire publiée le 5 septembre 2014 abaisse de dix à quatre cartouches le seuil au-delà duquel toute personne contrôlée par les services douaniers sera sommée de justifier de leur détention pour sa consommation personnelle. La circulaire abaisse également les seuils applicables pour les autres produits du tabac, qui sont désormais fixés à : 200 cigares ; 400 cigarillos ; 1 kg de tabac à fumer. Si le caractère commercial de la détention est établi, la personne contrôlée s’expose au paiement des taxes françaises (par exemple 840 € pour 20 cartouches), en plus de celles déjà payées dans le pays d’achat, mais aussi à des sanctions comprenant notamment une amende pouvant aller jusqu’à 750 €, une pénalité qui peut représenter cinq fois le montant des droits fraudés, la confiscation des produits, voire une peine d’emprisonnement pour les cas les plus graves. Les importations depuis l’extérieur de l’Union européenne restent soumises à la même limite qu’auparavant, c’est-à-dire l’interdiction d’importer plus d’une cartouche de cigarettes. WHO European Region
Gabon RAS RAS Rien a changé depuis notre dernier rapport WHO African Region
Gambia Tobacco tax increasing annually by 5 dalasis per pack and this is reflected on the market price of products. The Gambia from 2013-2016 has increased excise tax on tobacco by 46% on average and have changed the base of the excise tax from kilograms to number of sticks. The Gambia from 2013-2016 has increased excise tax on tobacco by 46% on average and have changed the base of the excise tax from kilograms to number of sticks. WHO African Region
Georgia As a result of the 2018 tax policy, the taxes on filtered and roll your own cigarettes has been balanced. In the beginning tax increase on filtered cigarettes led to an increase in demand for raw tobacco as the excise tax was not charged on these products until October 2019 and was more accessible to smokers. As of today, as a result of the legislative changes, the excise duty on tobacco raw materials and tobacco waste, as well as on homogenized tobacco was set at 60 GEL per 1 kg. Additionally, the excise value on chewing tobacco increased from 35 GEL to 60 GEL. Answer not provided Since 2014 there is gradual increase of tax on tobacco products and ministry of finance also introduced so called combination of specific and ad valorem excise tax system for the filtered and non-filtered cigarettes. from July 2016 it is planned to re-introduce an import duty (12%) on tobacco products. WHO European Region
Germany As described at answer for question B 84 the minimum tax-rates on cigarettes increased each 15th February during the time period from 2016-2019. Therefore the tobacco manufactures adjusted the retail selling prices of the lower price categories. Gradual tobacco tax increases on annual basis as described in above points 2.8.4 and 2.9.3: on 1st January 2012, 1st January 2013, 1st January 2014 and 1st January 2015. Consequently, the tobacco manufacturers adjusted the retail selling prices (price increases). Gradual tobacco tax increases on annual basis as described in above points 2.8.4 and 2.9.3: on 1st January 2012, 1st January 2013, 1st January 2014 and 1st January 2015. Consequently, the tobacco manufacturers adjusted the retail selling prices (price increases). WHO European Region
Ghana Ghana does not restrict duty-free sales of tobacco products. However Ghana restricts imports of duty-free tobacco by international travelers and also limits the quantity of tobacco products that can be carried into the country duty-free Ghana does not restrict duty-free sales of tobacco products. However Ghana restricts imports of duty-free tobacco by international travelers and also limits the quantity of tobacco products that can be carried into the country duty-free Ghana does not restrict duty-free sales of tobacco products. However Ghana restricts imports of duty-free tobacco by international travelers and also limits the quantity of tobacco products that can be carried into the country duty-free WHO African Region
Greece Please refer to B84 for details on progress on price and tax measures taken in the past two years. Please refer to B84 for details on progress on price and tax measures taken in the past two years. During the past two years the taxation for tobacco products in Greece remained stable. We envisage that within next time period tobacco products will increase in price due to the negotiations between the Greek government and the IMF. WHO European Region
Grenada Tobacco products carry a very high Excise tax rate which had a 95% Excise Tax rate from 2010.Subsequently, there was a legislative change in 2014, but was effected in 2015.Please see the attached:Excise Tax Order No.2 of 2014. Tobacco products carry a very high Excise tax rate which had a 95% Excise Tax rate from 2010.Subsequently, there was a legislative change in 2014, but was effected in 2015.Please see the attached:Excise Tax Order No.2 of 2014. Tobacco products carry a very high Excise tax rate which had a 95% Excise Tax rate from 2010.Subsequently, there was a legislative change in 2014, but was effected in 2015.Please see the attached:Excise Tax Order No.2 of 2014. WHO Region of the Americas
Guatemala Ningún cambio en la política tributaria; sin embargo, aunque la estructura se ha mantenido, la presión tributaria correspondiente se ha modificado: el reemplazado por completo del producto de producción nacional por el importado (se ha mantenido así desde 2012), en conjunto con los esfuerzos por mejorar la recaudación y controlar el comercio ilícito han influido, aunque sea de forma indirecta, en la reducción de la demanda en un aproximado del 6% con relación al reporte previo. Ningún cambio en la política tributaria; sin embargo, aunque la estructura se ha mantenido, la presión tributaria correspondiente se ha modificado: el reemplazado por completo del producto de producción nacional por el importado (se ha mantenido así desde 2012), en conjunto con los esfuerzos por mejorar la recaudación y controlar el comercio ilícito han influido, aunque sea de forma indirecta, en la reducción de la demanda en un aproximado del 6% con relación al reporte previo. Ningún cambio en la política tributaria; sin embargo, aunque la estructura se ha mantenido, la presión tributaria correspondiente se ha modificado, ya que se ha reemplazado por completo el producto de producción nacional por el importado. Adicionalmente, se han hecho esfuerzos por mejorar recaudación, incluyendo el control del comercio ilícito. WHO Region of the Americas
Guinea Report not provided Report not provided Ces textes nexistent pas WHO African Region
Guinea-Bissau Pas des données Pas des données Answer not provided WHO African Region
Guyana Guyana has managed to pass the Tobacco Control Act which is FCTC compliant in July 2017 Guyana has managed to pass the Tobacco Control Act which is FCTC compliant in July 2017 Answer not provided WHO Region of the Americas
Honduras Conforme al Índice de precio al consumidor IPC establecido anualmente por el Banco Central de Honduras a los productos de tabaco se aprecia un incremento paulatino en los dos últimos años desde 2018 a la fecha a dichos productos como políticas tributarias y de políticas de precios para contribuir al logro de los objetivos de salud tendentes a reducir el consumo de tabaco. La ratificación en Honduras del Convenio Marco para el Control del Tabaco de la OMS y la Ley Especial para el Control del Tabaco y su Reglamentación contienen los articulados relativos a la aplicación a los productos de tabaco de políticas tributarias y de políticas de precios para contribuir al logro de los objetivos de salud tendentes a reducir el consumo de tabaco y a la prohibición o restricción, de la venta de productos de tabaco libres de impuestos y libres de derechos de aduana a los viajeros internacionales lo cual garantiza que en Honduras se cumpla con dichas disposiciones jurídicas. La ratificación en Honduras del Convenio Marco para el Control del Tabaco de la OMS y la Ley Especial para el Control del Tabaco y su Reglamentación contienen los articulados relativos a la aplicación a los productos de tabaco de políticas tributarias y de políticas de precios para contribuir al logro de los objetivos de salud tendentes a reducir el consumo de tabaco y a la prohibición o restricción, de la venta de productos de tabaco libres de impuestos y libres de derechos de aduana a los viajeros internacionales lo cual garantiza que en Honduras se cumpla con dichas disposiciones jurídicas. WHO Region of the Americas
Hungary In 2019 the rate of specific duty on cigarettes was increased to 19200 HUF per 1000 pieces and 23.5 per cent of the retail price and the rate of the minimum excise duty was raised to 32200 HUF per 1000 pieces. The rate of excise duty on fine cut smoking tobacco and other smoking tobacco was raised to 19160 forints per kilogram. The amount of excise tax for cigars and cigarillos was 14 per cent of the retail price, or 4,180 forints per thousand units, whichever is higher. The amount of excise tax for fluid charge was 55 forints per millilitre; and the amount of it for novel tobacco products containing or consumed together with tobacco was 10 forints each (for single use products) and 70 forints per millilitre (for fluid charges). Compared to the data given in the last report, the rate of the specific duty on cigarettes was increased from 15700 HUF to 16200 HUF per 1000 pieces and the rate of the minimum excise duty was raised to 29200 HUF per 1000 pieces (in three steps). During this period, the rate of excise duty on cut tobaccos was increased approximately by 23.5%, moreover, the range of tobacco products subject to excise duty was expanded with the categories of e-cigarettes and new tobacco products. The specific and minimum excise duties were increased in 2015 (+25,6% and +12,36%) above inflation. The former years emerging trends (2011: 3,8%, 2012: 4,1%) were very strong in 2013 (8,0%), but seemed to be managed in 2014. (slight increase to 8,8% ), and a remarkable decreasing was observed in 2015’s draft numbers. WHO European Region
Iceland In January 2017 specific tax on tobacco was raised to be the same amount per. gram on all tobacco products. This means that the specific tax is the same pr. gram on cigarettes, RYO, pipe tobacco and old traditional nose tobacco. The purpose was to harmonise tobacco taxes on all tobacco products and raise the tax on RYO and old traditional nose tobacco that was considerably lower before the change. It has been on the agenda to form a dialogue and a formal structure between the Ministry of Finance and Ministry of Health for making a policy in taxation to reduce the demand for tobacco. It has been on the agenda to form a dialogue and a formal structure between the Ministry of Finance and Ministry of Welfare for making a policy in taxation to reduce the demand for tobacco. It has been on the agenda to form a dialogue and a formal structure between the Ministry of Finance and Ministry of Welfare for making a policy in taxation to reduce the demand for tobacco. WHO European Region
India Ministry of Health & family Welfare is pursuing with the Ministry of Finance for development of a comprehensive tax policy on tobacco products. The Union Health Minister also wrote to the Union Finance Minister for introduction of Sin Tax on demerit goods like tobacco, alcohol and sugary drinks. With the introduction of tax reform in the country through the Goods and Services Tax (GST); all tobacco products and pan masala have been classified as ‘demerit products’ and placed in the slab of highest tax i.e. 28% and over and above a ‘cess’ will be imposed on all these demerit goods, For the first time, bidi has been placed in 28% taxx bracket category, however, there will be no cess imposition on bidis. Ministry of Health & family Welfare is pursuing with the Ministry of Finance for development of a comprehensive tax policy on tobacco products. The Union Health Minister also wrote to the Union Finance Minister for introduction of Sin Tax on demerit goods like tobacco, alcohol and sugary drinks. With the introduction of tax reform in the country through the Goods and Services Tax (GST); all tobacco products and pan masala have been classified as ‘demerit products’ and placed in the slab of highest tax i.e. 28% and over and above a ‘cess’ will be imposed on all these demerit goods, For the first time, bidi has been placed in 28% taxx bracket category, however, there will be no cess imposition on bidis. Government of India has been continuously increasing the central Excise Duty on manufacturing of all tobacco products. (except bidis). During the year 2014-15 the tax on cigarettes (for different length segments and slabs) was increased in the range of 12% to 72 %. In the year 2015-16, the Central Excise Duty was increased in the range of 15% to 25% across different slabs. However, there was no increase in the excise duty on Bidi. Ministry of Health & family Welfare is pursuing with the Ministry of Finance for development of a comprehensive tax policy on tobacco products. The Union Health Minister also wrote to the Union Finance Minister for introduction of Sin Tax on demerit goods like tobacco, alcohol and sugary drinks. WHO South-East Asia Region
Iran (Islamic Republic of) We have had parliamentary approval for VAT but not yet approved in the guardian council. According to this Law, rates for VAT increase from 15%. On the other hand, the price of tobacco has been increased due to the inflation rate. Limited amount of cigarette is allowed (200 sticks cigarettes) The allowed number of imported cigarettes by international travelers has been decreased from 400 to 200 stick (from 20 to 10 Packs), but for Cigars and Waterpipe tobacco there is no changes (50 Stick and 250 Grams respectively). WHO Eastern Mediterranean Region
Iraq Answer not provided Answer not provided The imposition of sales tax on tobacco products has increasd by 100%. WHO Eastern Mediterranean Region
Ireland re Tax Policy In October 2017 excise duty on a pack of 20 cigarettes was increased by 50c at the Most Popular Price category, with a pro-rata increase on other tobacco products. There was also an additional increase of 25c on a 30 gram pouch of Roll Your Own tobacco. This resulted in a 2017 end of year most popular price category of €11.50 per pack of 20 cigarettes, and a Weighted Average Price of €10.71. re Tax Policy In October 2017 excise duty on a pack of 20 cigarettes was increased by 50c at the Most Popular Price category, with a pro-rata increase on other tobacco products. There was also an additional increase of 25c on a 30 gram pouch of Roll Your Own tobacco. This resulted in a 2017 end of year most popular price category of €11.50 per pack of 20 cigarettes, and a Weighted Average Price of €10.71. re Tax Policy Successive Ministers for Finance (Irish Finance Minister) have used tobacco taxation to both raise revenue and deter the consumption of tobacco products. Pricing Policies & Minimum Excise policies From 1986 to the end of 2010, the Minister for Health (Irish Health Minister) exercised the powers granted to that Minister under Section 2(1) of the Tobacco Products (Control of Advertising, Sponsorship and Sales Promotion) Act 1978 by effectively setting a minimum price for cigarettes through Regulations. Following legal action by the European Commission (Case C 221/08 Commission v Ireland), the Court of Justice of the European Union found that imposing minimum and maximum prices was contrary to then extant Tobacco Products Tax Directive. The revised Tobacco Products Tax Directive (now consolidated in Directive 2011/64/EU) enacted in 2010 provided for a Minimum Excise Duty (MED) rate, which was provided for in Irish legislation in the Finance Act 2012 and came into effect on 1 May 2012. The MED is a minimum level of duty which must be paid irrespective of the price at which cigarettes are sold. At present, the minimum level of duty takes effect at €7.75 per pack of 20 cigarettes. This policy tool can provide an effective floor beneath which cigarette prices cannot fall as cigarette manufacturers may be unwilling to sell cigarettes at a loss for long periods of time. re implementing Article 6 : The Tobacco Products Tax (Irish excise duty on tobacco products) was increased in both Budget 2015 (effective from October 2014) and Budget 2016 (effective from October 2015). The Minister for Finance (Irish Finance Minister) indicated that such increases were designed to achieve the key public health objective of reducing the consumption of tobacco products, and continuing to deter smoking initiation, partly among price-sensitive cohorts such as younger people. In Budget 2015, the specific rate of duty on cigarettes was raised from €241.83 per 1,000 to €255.69 per 1,000 while the ad valorem rate of duty on cigarettes was moved from 8.72% to 8.85%. This amounted to an increase of 40c in the price of a pack of 20 cigarettes in the most popular price category, from €9.60 to €10.00. As part of that Budget, the rate of duty on fine-cut tobacco (‘roll-your-own tobacco’) was increased from €252.22 to €273.18, which was a pro-rata increase to the increase on cigarettes with an additional 50% increase to move the ratio of duty on cigarettes and duty on fine-cut cigarettes towards unity, with a view to reducing the difference in price between these products. All other tobacco products were increased by a pro-rata amount relative to the increase in duty on cigarettes. In Budget 2016, the rate of excise duty on cigarettes was increased to €271.86 per 1,000, with the ad valorem rate of duty moving to 9.20%. This amounted to an increase in 50c in the price of a pack of 20 cigarettes in the most popular price category, bringing it from €10.00 to €10.50. All other tobacco products were increased by a pro-rata amount relative to the increase in duty on cigarettes. WHO European Region
Israel Report not provided Report not provided Report not provided WHO European Region
Italy In the past two years: The base rate for calculating excise duty on cigarettes has been increased from 58.7 to 59.1%, the rate of the specific component of the excise has been increased from 10.5% to 11%, the minimum tax charge (Excise duty + VAT) has been increased from € 170,54 to € 175,54 per 1000 cigarettes; The minimum excise duty on fine cut tobacco for cigarettes was increased from 115 € / kg to 120 € per kg . The minimum excise duty on cigarillos was increased from 25 € / kg to 30 € per kg . In the past two years: The base rate for calculating excise duty on cigarettes has been increased from 58.7 to 59.1%, the rate of the specific component of the excise has been increased from 10% to 10,5%, the minimum tax charge (Excise duty + VAT) has been increased from € 170,54 to € 175,54 per 1000 cigarettes; The minimum excise duty on fine cut tobacco for cigarettes was increased from 115 € / kg to 120 € per kg . The minimum excise duty on cigarillos was increased from 25 € / kg to 30 € per kg . with the law n.188/2014 the ministry of finance modified some aspects of taxes on tobacco products in particular: - raised the ad valorem excise on cigarettes and RYO from 58.5% to 58.7% of the TIRSP; - raised the specifi excise on cigarettes from 7.5% to 10% (this is still the lower level amongs all UE countries); - excise refers to Weighted Average Prices (WAP) of tobacco products instead of Most Popular Price Classe (MPPC) - introduce a tax on the liquids for e-cigarettes with a discount of 50% respect to the equivalent cigarettes; - introduce a tax on the novel tobacco products "heat not burn with a discount of 50% respect to the equivalent cigarettes; Otherwise this law allowed for a slight increase on tobacco products prices, this is not enough. WHO European Region
Jamaica We have had no new tax on cigarette or tobacco products over the last two years. Over the past two years there have been increases in special consumption tax per stick of cigarettes as follows: 2015 - J$12.00 per stick; 2016 - J$14.00 per stick; 2017 - J$17.00 per stick. In the past two years there has been an increase in price and tax measures. There was an increase in taxes in 2015 by 14.5% ($10.50 to $12.00 per stick). WHO Region of the Americas
Japan Answer not provided Answer not provided Answer not provided WHO Western Pacific Region
Jordan زيادة الضرائب على منتجات التبغ عام 2014 ’2016,2017,2018( الضريبة الخاصة على التبغ ) وضع ضرائب على السجائر الالكترونية والتبغ المسخن زيادة الضرائب على منتجات التبغ عام 2014 ’2016,2017,2018( الضريبة الخاصة على التبغ ) زيادة الضرائب على منتجات التبغ عام 2014 ( الضريبة الخاصة على التبغ ) WHO Eastern Mediterranean Region
Kazakhstan Answer not provided Answer not provided Report not provided WHO European Region
Kenya Answer not provided Answer not provided Answer not provided WHO African Region
Kiribati No previous report - NA No previous report - NA No previous report - NA WHO Western Pacific Region
Kuwait 1. GCC Ministerial resolution to increase the Custom fees 2. GCC Ministerial resolution to implement a new specific tax on tobacco products 1. GCC Ministerial resolution to increase the Custom fees 2. GCC Ministerial resolution to implement a new specific tax on tobacco products 1. GCC Ministerial resolution to increase the Custom fees 2. GCC Ministerial resolution to implement a new specific tax on tobacco products WHO Eastern Mediterranean Region
Kyrgyzstan Report not provided Report not provided За 2011-2014 годы ставки АН были увеличены 4 раза, что привело к 5 кратному увеличению дохода Государства в 2014 году, С 1 июня 2015 года был переход на специфическое налогообложение, при этом ставки АН на сигареты (и сигар) увеличены более чем в 2 раза по сравнению с 2014 годом. WHO European Region
Lao People's Democratic Republic Because of the Tobacco License Agreement-ILA (2001-2026) between Lao government and Imperial Tobacco Limited the Ministry of Finance could not increase any tobacco tax as specified by Tax Law 2015. Because of the Tobacco License Agreement-ILA (2001-2026) between Lao government and Imperial Tobacco Limited the Ministry of Finance could not increase any tobacco tax as specified by Tax Law 2015. Because of the Tobacco License Agreement-ILA (2001-2026) between Lao government and Imperial Tobacco Limited the Ministry of Finance could not increase any tobacco tax as specified by Tax Law 2012. WHO Western Pacific Region
Latvia Excise duty rates for tobacco products were raised in 2018 and 2019. According to the amendments to the Law "On Excise Tax" adopted in 2017, the excise tax rates for tobacco products will be gradually increased until 1 January 2020 including. The increase of excise tax rates is also carried out in order to reduce the consumption of tobacco products in Latvia. Excise duty rates for tobacco products were raised in 2016 and 2017. According to the amendments to the Law "On Excise Tax" adopted in 2017, the excise tax rates for tobacco products will be gradually increased by 1 January 2020. The increase of excise tax rates is also carried out in order to reduce the consumption of tobacco products in Latvia. There is definite gradual raising the excise tax on tobacco products: for cigarettes- until 1 July 2018, for other tobacco product types- until 1 January 2018. A special permit (licence) shall be required for the following specific activities with tobacco products: activities of an approved warehouse-keeper, a registered consignee, a registered consignor, wholesale trade and retail trade. Monitoring movements of excise goods under suspension of excise duty via a computerized system is used. WHO European Region
Lebanon None None None WHO Eastern Mediterranean Region
Lesotho Answer not provided Report not provided Report not provided WHO African Region
Liberia Answer not provided Answer not provided Answer not provided WHO African Region
Libya Answer not provided لقد حدث ارتفاع في اسعار منتجات التبغ المورد بكافة أنواعه بسبب انخفاض قيمة العملة المحلية مقابل العملات الاجنبية لقد حدث ارتفاع في اسعار منتجات التبغ المورد بكافة أنواعه بسبب انخفاض قيمة العملة المحلية مقابل العملات الاجنبية WHO Eastern Mediterranean Region
Lithuania Since 2016 there was a consistent increase in excise duties on tobacco products. Cigarettes: increase of specific excise rate, EUR per 1000 items - 65,7 (from March 2020), 62,25 (from March 2019), 59 (from March 2018), 56 (until March 2018); increase of the minimum rate, EUR per 1000 items - 108,5 (from March 2020), 102 (from March 2019), 96 (from March 2018), 90 (until March 2018). Cigars and cigarillos: increase of excise duty, EUR per 1 kg - 48 (from March 2020), 42 (from March 2019), 37 (from March 2018), 33 (until March 2018). Smoking tobacco: increase of excise duty, EUR per 1 kg - 78,50 (from March 2020), 68,60 (from March 2019), 60,24 (from 2018), 54,16 (until 2018). Heated tobacco products: increase of excise duty, EUR per 1 kg - 113,2 (from March 2020), 68,60 (from March 2019), 60,24 (from 2018), 54,16 (until 2018). In Lithuania from 2019/03/01 heated tobacco products are subject to excise duty as a separate category. Before 2019/03/01 the rate of smoking tobacco was applied for heated tobacco products. From 2019/03/01, an excise duty is applied for e-liquids (0,12 euro/ml for e-liquids with or without nicotine). From 2019/11/01, an excise duty is applied for raw tobacco (68,60 euro/kg), from 2020/03/01 excise duty for raw tobacco is 78,50 euros/kg). Since 2016 there was a consistent increase in excise duties on tobacco products (2016-2018 excise duties were incresed 3 times). Excise duties, valid from 2018-03-01: Cigarettes: specific element — EUR 59 and ad valorem rate — 25%, but the overall excise duty shall not be less than EUR 96 per 1000 cigarettes; Cigars and cigarillos: EUR 37 per kg of product; Smoking tobacco: EUR 60,24 per kg of product. Answer not provided WHO European Region
Luxembourg Augmentation des accises sur le tabac au 1 février 2020. Pour les cigarettes : la taxe passe de 12€ par 1000 cigarettes à 12,25€. Pour le tabac à rouler: la taxe passe de 16,50€/kg à 18,25€/kg. Laccise ad valorem passe de 1,65 à 2,25%. Answer not provided Answer not provided WHO European Region
Madagascar Mesures fiscales visant à réduire la demande de tabac : Limitation d’importation de tabacs : l’importation de tabacs est réservée aux fabricants dûment agréés, et ce, dans la limite de 5% de la valeur de leur capacité de production locale (art 03.01.06 du CGI). Taux du DA: 150% en 2008,250% en 2010,325% en 2013,325% avec abattement de 5 % en 2014 pour les feuilles achetées localement et 325 % avec abattement de 2 % en 2015 pour les feuilles achetées localement Answer not provided WHO African Region
Malaysia A study “The Relationship between tobacco taxation and demand determinants to reduce cigarette consumption and smoking prevalence in Malaysia” was conducted and the report was published in 2016. The report simulate that to achieve the end- game target of 5% prevalence rate in 2045, the tax rate should increase to 85.5% with combination other three substantial non-price measures tobacco control policies. A study “The Relationship between tobacco taxation and demand determinants to reduce cigarette consumption and smoking prevalence in Malaysia” was conducted and the report was published in 2016. The report simulate that to achieve the end- game target of 5% prevalence rate in 2045, the tax rate should increase to 85.5% with combination other three substantial non-price measures tobacco control policies. For this year, we are coming up with a study on tax structuring to strengthen the importance of reducing tobacco consumption. WHO Western Pacific Region
Maldives -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. WHO South-East Asia Region
Mali Il a été procédé à une augmentation du taux des quotités des Droits de Douanes (D.D) sur le tabac de 20% à 35% dans le TEC Il a été adopté en conseil des Ministres une augmentation du taux des taxes sur le tabac de 25% à 35% Il a été adopté en conseil des Ministres une augmentation du taux des taxes sur le tabac de 25% à 35% WHO African Region
Malta Excise Duty has increased each year for 2016 and 2017. Excise Duty has increased each year for 2016 and 2017. Increase in tax measures. WHO European Region
Marshall Islands Recent bill last week amendment to import tax duty on tobacco by 300% - YET TO BE PASSED Recent bill last week amendment to import tax duty on tobacco by 300% - YET TO BE PASSED Recent bill last week amendment to import tax duty on tobacco by 300% - YET TO BE PASSED WHO Western Pacific Region
Mauritania - - - WHO African Region
Mauritius Since the submission of the 2018 Report, here has not been any increase in taxation of tobacco products but the government but other initiatives have been adopted to reduce demand for tobacco such as impactful sensitisation programmes and the services offered by our tobacco cessation clinics amongst others. In 2017, there was an increase in the price of tobacco products ad this exercise is an on-going practice by all governments in place in order to discourage smokers from smoking. In 2014, there was a 5% increase in the price of tobacco products WHO African Region
Mexico La carga del IEPS de tabacos labrados se ha incrementado significativamente a lo largo de los últimos 16 años, desde 2004, siendo el último ajuste en 2020. • En 2007 la tasa ad valorem aumentó de 110 a 140%; y 10 puntos porcentuales en cada uno de los años siguientes, para ubicarse en 160% a partir de 2009. • En 2010 se incorporó una cuota específica de 80 centavos por cajetilla de 20 unidades; la cual se incrementó a $7.00 por cajetilla de 20 unidades a partir de 2011. • En 2014, el Gobierno Federal suscribió un Acuerdo de Certidumbre Tributaria, con el cual se estableció: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes; el cual estuvo vigente hasta 2018. Por lo tanto, la carga fiscal sobre los productos del tabaco no se incrementó durante dicho periodo. • En 2019, se estableció que la cuota específica se actualizara y entrara en vigor a partir del 1 de enero de 2020 con el factor de actualización correspondiente al período comprendido del mes de diciembre de 2010 hasta el mes de diciembre de 2019. Asimismo, se estableció que dicha cuota específica se actualice anualmente y entre en vigor a partir del 1 de enero de cada año. • En 2020, dicha cuota es de $0.4944 por cigarro o $9.89 por cajetilla de 20 unidades. La carga del IEPS de tabacos labrados se ha incrementado significativamente a los largo de los últimos 14 años, desde 2004, siendo el último ajuste en 2011. • En 2007 la tasa ad valorem aumentó de 110 a 140%; y 10 puntos porcentuales en cada uno de los años siguientes, para ubicarse en 160% a partir de 2009. • En 2010 se incorporó una cuota específica de 80 centavos por cajetilla de 20 unidades; la cual se incrementó a $7 por cajetilla de 20 unidades a partir de 2011. El 27 de febrero de 2014 el Gobierno Federal de México suscribió un Acuerdo de Certidumbre Tributaria, con el cual se establecieron tres directrices principales: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes. Por lo tanto, no se ha incrementado la carga fiscal de los productos del tabaco. EL gobierno de México suscribió un Acuerdo de Certidumbre Tributaria el 27 de febrero de 2014, con el cual se establecieron tres directrices principales: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes. Por lo tanto, no se ha podido incrementar la tasa impositiva, ni indexar la actual a indicadores económicos de inflación. WHO Region of the Americas
Micronesia (Federated States of) Federated States of Micronesia with its four states have different tobacco sales tax and some of the states had increased the tobacco tax. FSM currently also has a draft policy on further increasing tobacco tax among other provisions (FSM Healthy Trade Bill) Federated States of Micronesia with its four states have different tobacco sales tax and some of the states had increased the tobacco tax. Federated States of Micronesia with its four states have different tobacco sales tax and some of the states had increased the tobacco tax. WHO Western Pacific Region
Mongolia Law on Excise Tax revised and approved by Parliament in 2017 and tax increased 10% in 2018, will increase 5% in 2019, 5% in 2020. Law on Excise Tax revised and approved by Parliament in 2017 and tax increased 10% in 2018, will increase 5% in 2019, 5% in 2020. Report not provided WHO Western Pacific Region
Montenegro The policy of price and tax policy were adopted, but not in line with the achievement of health goals, because resources received from tax policy are not used for treatment of diseases caused by tobacco use. Specifically, the funds that are raised on the basis of price increases and excise duties on tobacco products, do not impact directly on the health needs of the population, or to meet the health needs resulting from the consumption of tobacco products The policy of price and tax policy were adopted, but not in line with the achievement of health goals, because resources received from tax policy are not used for treatment of diseases caused by tobacco use. Specifically, the funds that are raised on the basis of price increases and excise duties on tobacco products, do not impact directly on the health needs of the population, or to meet the health needs resulting from the consumption of tobacco products The policy of price and tax policy were adopted, but not in line with the achievement of health goals, because resources received from tax policy are not used for treatment of diseases caused by tobacco use. Specifically, the funds that are raised on the basis of price increases and excise duties on tobacco products, do not impact directly on the health needs of the population, or to meet the health needs resulting from the consumption of tobacco products WHO European Region
Myanmar The tax rate on cigar, pipe tobacco and betel preparations became increased since 2017 (60% in 2016 and 80% in 2017 and same in 2019), but the tax structure became complicated for cigarettes and cheroots (4 tiers for cigarettes and 2 tiers for cheroots). There is increased tax rates per year but much less than that is recommended by WHO. The tax rate on cigar, pipe tobacco and betel preparations became increased in 2017 (60% in 2016 and 80% in 2017), but the tax structure became complicated for cigarettes and cheroots (4 tiers for cigarettes and 2 tiers for cheroots). The tax rate of tobacco products became increased since 2012, April. Previously, the tax rates were 75% for cigarettes, 10% for cheroots, 20% for cigar and 25% for smokeless tobacco. Since 2012, April, it became increased to 100% for cigarettes and 50% for other tobacco products. The prices of tobacco products became slightly increased. Since April, 2015, the government further increases the tax rates to 120% for cigarettes and 60% for other tobacco products. WHO South-East Asia Region
Namibia A Levy Regulation has been developed to deal with levy on tobacco products. Report not provided Report not provided WHO African Region
Nauru in 2014, increased import duty on tobacco 200 cigarettes limit for duty free import Report not provided in 2014, increased import duty on tobacco 200 cigarettes limit for duty free import WHO Western Pacific Region
Nepal Every year, Inland Revenue Department of Government of Nepal reviews tobacco product taxes along with all other taxes, during budget preparation and increases as agreed by the high level govt committees. However, the current tobacco product tax is minimal, annual increase is also nominal and is not as per international standard. Every year, Govt. of Nepals Inland Revenue Department reviews tobacco product taxes along with all other taxes, during budget preparation and increases as agreed by the high level govt committees. However, the current tobacco product tax is minimal, annual increase is also nominal and is not as per international standard. Report not provided WHO South-East Asia Region
Netherlands N.A. N.A. Excise duty increased but not specifically to reduce the demand for Tobacco. WHO European Region
New Zealand Tobacco tax increases of 10% plus the Consumer Price Index component (which commenced in 2010) have continued in 2019 and 2020. Tobacco tax increases of 10% plus the Consumer Price Index component (which commenced in 2010) have continued in 2017 and 2018. Tobacco tax increases of 10% plus the Consumer Price Index component have continued in 2015 and 2016 From 1 November 2014 the duty-free allowance fell from 200 cigarettes to 50 cigarettes. In addition, and also from 1 November 2014, tobacco was removed from the gift concession that currently allows gifts sent from overseas to be free of duty and GST when they arrive in New Zealand, providing they exceed no more than $110 in total value. This meant that all gifts of tobacco products sent to New Zealand are now subject to excise duty and GST. WHO Western Pacific Region
Nicaragua En estos dos años se aumento progresivamente los impuestos al tabaco y sus derivados Answer not provided Answer not provided WHO Region of the Americas
Niger Answer not provided Report not provided Answer not provided WHO African Region
Nigeria Two days Technical Working Group workshop on tobacco taxation in Nigeria held in Nov 2017 to adopt price and tax measures to reduce the demand for tobacco; Communique issued at the end of the workshop; Administrative process commenced. Two days Technical Working Group workshop on tobacco taxation in Nigeria held in Nov 2017 to adopt price and tax measures to reduce the demand for tobacco; Communique issued at the end of the workshop; Administrative process commenced. Answer not provided WHO African Region
Niue There has been an increase in duty tax for tobacco in 2017 that has subsequently raised the retail price for tobacco. Report not provided Report not provided WHO Western Pacific Region
Norway Answer not provided Answer not provided Since 1 July 2014, travellers can replace the tobacco tax free quota with 1.5 litres of either wine or beer. WHO European Region
Oman توجد نوعان من الضرائب 1- الضريبة الجمركية تفرض حسب الفاتورة أو اقل ضريبة 0.300 لكل باكيت سجائر (20 سيجارة) 2- الضريبة الانتقائية وتفرض على جميع المنتجات بالسوق المحلي بنسبة 100% من قيمة البيع بالتجزئة انظر المرفق تقييد شراء منتجات التبغ للقادمين من السوق الحرة ب 400 سيجارة فقط فرض الضرائب 100% من قيمة الشراء ومسموح بإدخال 400 سيجارة في المنافذ. وسوف ترفع الضرائب المقطوعه على التبغ من يونيو 2018 كما هو مرفق في الملف فرض الضرائب 100% من قيمة الشراء ومسموح بإدخال 400 سيجارة في المنافذ. وسوف ترفع الضرائب المقطوعه على التبغ من ابريل 2016 WHO Eastern Mediterranean Region
Pakistan In Finance Act, 2017 (2017-18), FED on upper and lower slabs was increased from Rs.74.10 to Rs.74.80 and Rs.32.98 to Rs. 33.40 respectively. Parallel to this, a new slab with reduction in FED (i.e. Rs.16) was created. This resulted in decrease in consumer prices of the most sold brands from Rs.72 to Rs.48. In Finance Act, 2018 (2018-19), the existing 3 slab/tier structure continued but FED on all slabs was increased from Rs16 to Rs17.08, Rs33.40 to Rs35.52 and Rs74.80 to Rs79.40 respectively. Moreover, the price of the most sold brands falling in 3rd slab/tier remained same i.e. Rs48. Keeping in view the impact of 3rd tier on increase in cigarette production, the new Federal Minister for NHSRC requested the Minister for Finance to increase taxes on cigarette packs and remove third tier introduced in Finance Act. Moreover, it was requested to introduce tracking and tracing system on priority basis to curb illicit trade in cigarettes as Pakistan has already acceded WHO Protocol to Eliminate Illicit Trade in tobacco products. Resultantly, in the Finance Supplementary (Amendment) Bill, 2018, FED on all slabs were increased from Rs 17.08 to Rs 25.00 (46% increase), Rs 35.52 to Rs 36.80 and Rs 79.40 to Rs 90.00 respectively. Moreover, the duty on un manufactured tobacco was increased from Rs 10 per KG to Rs 300 per KG. Consequently, the price of the most sold brands falling in 3rd slab/tier increased from Rs 48.00 to Rs 58.00. In Finance Act, 2019-20, a third tier has been abolished and two tier structure has been revived: i. Minimum FED on lower tier has been increased from Rs25 to Rs33 (32% increase in FED). ii. FED on upper tier has been increased from Rs90 to Rs104 (15.5% increase). iii. Minimum consumer prices ceiling has been increased from Rs.48 to Rs63. iv. Minimum taxes per pack will be about Rs43 (FED=33 + Rod Tax= 3 + VAT= 6.12). In Federal Budgets 2015-16 & 2016-17, this Ministry made recommendations to Ministry of Finance/Federal Board of Revenue (FBR). Resultantly, there was an increase of 40.3% in FED on cigarette packs (44.77% on lower slab and 35.89% on upper slabs respectively). In Finance Bill, 2017, FED on upper and lower slabs was increased from Rs.74.10 to Rs.74.80 and Rs.32.98 to Rs. 33.40 respectively. Parallel to this, a new slab with reduction in FED (i.e. Rs.16) has been created. This resulted in decrease in consumer prices of the most sold brands from Rs.72 to Rs.48. This Ministry has evaluated the relevant impact of current tax structure on the revenue growth and growth in production of cigarettes and requested the FBR / Finance to withdraw the 3rd slab. Answer not provided WHO Eastern Mediterranean Region
Palau No changes since 2016 when Palau’s President approved legislation RPPL 9-57 that allocates 10% of taxes on tobacco and alcohol to non-communicable disease prevention, 10% of the annual tobacco excise tax revenues and 10% of taxes on alcohol to fund healthcare coverage subscription costs for citizens who are not working and are at least 60 years of age or disabled. Also, the provision of the tax law (RPPL 9-15 regarding the prohibition on duty free sales to international travelers) remains in effect. In 2016, Palau’s President approved legislation RPPL 9-57 that allocates 10% of taxes on tobacco and alcohol to non-communicable disease prevention, 10% of the annual tobacco excise tax revenues and 10% of taxes on alcohol to fund healthcare coverage subscription costs for citizens who are not working and are at least 60 years of age or disabled. Also, the provision of the tax law (RPPL 9-15 regarding the prohibition on duty free sales to international travelers) is now being enforced. As mentioned, on February 17, 2016, Palau’s President approved legislation RPPL 9-57 that allocates 10% of taxes on tobacco and alcohol to non-communicable disease prevention, 10% of the annual tobacco excise tax revenues and 10% of taxes on alcohol to fund healthcare coverage subscription costs for citizens who are not working and are at least 60 years of age or disabled. Also, the provision of the tax law (RPPL 9-15 regarding the prohibition on duty free sales to international travelers) is now being enforced. WHO Western Pacific Region
Panama Hasta octubre de 2009 sólo los cigarrillos pagaban el impuesto selectivo al consumo de productos de tabaco. Con la modificación al Código Fiscal mediante la Ley 69 de noviembre de 2009 de equiparaciones, se aplicaron impuestos a todos los productos de tabaco en la siguiente forma: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el uso del 50% de la recaudación para uso de salud y control del contrabando. A partir de septiembre de 2009, el 50% de lo recaudado en el ISC se distribuye así: 40% para el Instituto Oncológico Nacional, 40% para el Ministerio de Salud para desarrollar actividades de prevención y tratamiento de enfermedades asociadas con el consumo de tabaco y un 20% para la Autoridad Nacional de Aduanas con la finalidad de desarrollar actividades de prevención y persecución del contrabando de productos derivados del tabaco. A la fecha los dineros asignados al MINSA se transfiere mes a mes a una subcuenta bancaria, que se manejan financieramente por lo cual pueden seguirse utilizando los recursos de una vigencia fiscal a otra. Se cuenta con el Decreto No. 66-2018 DNMySC por el cual se aprueba el procedimiento para el uso y manejo del fondo de tabaco en el Ministerio de Salud. Los recursos se invierten principalmente en los siguientes rubros: 1. Promoción de la Salud: financiamiento de acciones orientadas a disminuir el consumo y la exposición al humo de tabaco de segunda mano (EHTSM), relación del tabaco y de la EHTSM con las enfermedades crónicas y otras patologías asociadas al tabaco. 2. Fortalecimiento de Estrategias para la Implementación del CMCT 3. Desarrollo de Capacidades para el Control de Tabaco 4. Fortalecimiento de la vigilancia y control del CMCT y legislación nacional 5. Cooperación Internacional, Cumplimiento de Obligaciones con el CMCT e Investigación 6. Apoyo al Diagnóstico y Tratamiento Apoyo al Diagnóstico: Insumos de Laboratorio Apoyo al Diagnóstico: Equipos Biomédicos y de Oficina 7. Tratamiento Farmacológico: Cesación y Enfermedades Crónicas Se mantiene la exigencia a las comercializadoras de productos de tabaco en puntos de venta como los aeropuertos internacionales y puertos marítimos que cuentan con servicios de dutty free de cumplir con las medidas de prohibición de la publicidad, promoción y patrocinio de productos de tabaco, como también exigir a los pasajeros la presentación de los pases de abordar, al momento de la compra, sin los cuales no se puede hacer la venta. No se pueden dispensar más de dos cartones de cigarrillo por viajero. Todas las promociones se han prohibido y la publicidad ha sido removida de los puntos de venta de las operadoras de dutty free con que cuenta el país. Al igual que en el resto de los puntos de venta en el país, los productos no se pueden exhibir y se colocan en gabinetes con vidrios ahumados oscuros a fin de que se cumpla con el decreto Ejecutivo 611 de 2010. El artículo 57 de la Ley 49 de 2009, modifica el artículo 17 de la Ley 13 de 2008, indicando que se prohibe la venta de productos de tabaco en los establecimientos comerciales o negocios ubicados en las zonas libres terrestres que se encuentran en las fronteras del país. Detalles del Uso de los impuestos en la presentación. Impuesto del Tabaco en Panamá. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm Hasta octubre de 2009 sólo los cigarrillos pagaban el impuesto selectivo al consumo de productos de tabaco. Con la modificación al Código Fiscal mediante la Ley 69 de noviembre de 2009 de equiparaciones, se aplicaron impuestos a todos los productos de tabaco en la siguiente forma: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el uso del 50% de la recaudación para uso de salud y control del contrabando. A partir de septiembre de 2009, el 50% de lo recaudado en el ISC se distribuye así: 40% para el Instituto Oncológico Nacional, 40% para el Ministerio de Salud para desarrollar actividades de prevención y tratamiento de enfermedades asociadas con el consumo de tabaco y un 20% para la Autoridad Nacional de Aduanas con la finalidad de desarrollar actividades de prevención y persecución del contrabando de productos derivados del tabaco. A la fecha los dineros asignados al MINSA se transfiere mes a mes a una subcuenta bancaria, que se manejan financieramente por lo cual pueden seguirse utilizando los recursos de una vigencia fiscal a otra, invirtiéndose principalmente en los siguientes rubros: 1. Promoción de la Salud: financiamiento de acciones orientadas a disminuir el consumo y la exposición al humo de tabaco de segunda mano (EHTSM), relación del tabaco y de la EHTSM con las enfermedades crónicas y otras patologías asociadas al tabaco. 2. Fortalecimiento de Estrategias para la Implementación del CMCT 3. Desarrollo de Capacidades para el Control de Tabaco 4. Fortalecimiento de la vigilancia y control del CMCT y legislación nacional 5. Cooperación Internacional, Cumplimiento de Obligaciones con el CMCT e Investigación 6. Apoyo al Diagnóstico y Tratamiento Apoyo al Diagnóstico: Insumos de Laboratorio Apoyo al Diagnóstico: Equipos Biomédicos y de Oficina 7. Tratamiento Farmacológico: Cesación y Enfermedades Crónicas Se mantiene la exigencia a las comercializadoras de productos de tabaco en puntos de venta como los aeropuertos internacionales y puertos marítimos que cuentan con servicios de dutty free de cumplir con las medidas de prohibición de la publicidad, promoción y patrocinio de productos de tabaco, como también exigir a los pasajeros la presentación de los pases de abordar, al momento de la compra, sin los cuales no se puede hacer la venta. No se pueden dispensar más de dos cartones de cigarrillo por viajero. Todas las promociones se han prohibido y la publicidad ha sido removida de los puntos de venta de las operadoras de dutty free con que cuenta el país. Al igual que en el resto de los puntos de venta en el país, los productos no se pueden exhibir y se colocan en gabinetes con vidrios ahumados oscuros a fin de que se cumpla con el decreto Ejecutivo 611 de 2010. El artículo 57 de la Ley 49 de 2009, modifica el artículo 17 de la Ley 13 de 2008, indicando que se prohibe la venta de productos de tabaco en los establecimientos comerciales o negocios ubicados en las zonas libres terrestres que se encuentran en las fronteras del país. A mediados del año 2017, se realizó una incautación masiva de cigarrillos en el dutty free del Aeropuerto Internacional de Tocumen por incumplimiento de la prohibición total de publicidad, promoción y patrocinio de productos de tabaco. Detalles del Uso de los impuestos en la presentación. Impuesto del Tabaco en Panamá. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm Hasta octubre de 2009 sólo los cigarrillos pagaban impuestos. Con la modificación al Código Fiscal mediante la Ley 69 de noviembre de 2009 de equiparaciones, se aplicaron impuestos a todos los productos de tabaco en la siguiente forma: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el uso del 50% de la recaudación para uso de salud y control del contrabando. A partir de septiembre de 2009, el 50% de lo recaudado en el ISC se distribuye así: 40% para el Instituto Oncológico Nacional, 40% para el Ministerio de Salud para desarrollar actividades de prevención y tratamiento de enfermedades asociadas con el consumo de tabaco y un 20% para la Autoridad Nacional de Aduanas con la finalidad de desarrollar actividades de prevención y persecución del contrabando de productos derivados del tabaco. A la fecha los dineros asignados al MINSA se transfiere mes a mes a una subcuenta bancaria y se manejan financieramente por lo cual pueden seguirse utilizando de una vigencia fiscal a otra, invirtiéndose principalmente en los siguientes rubros: 1. Promoción de la Salud: financiamiento de acciones orientadas a disminuir el consumo y la exposición al humo de tabaco de segunda mano (EHTSM), relación del tabaco y de la EHTSM con las enfermedades crónicas y otras patologías asociadas al tabaco. 2. Fortalecimiento de Estrategias para la Implementación del CMCT 3. Desarrollo de Capacidades para el Control de Tabaco 4. Fortalecimiento de la vigilancia y control del CMCT y legislación nacional 5. Cooperación Internacional, Cumplimiento de Obligaciones con el CMCT e Investigación 6. Apoyo al Diagnóstico y Tratamiento Apoyo al Diagnóstico: Insumos de Laboratorio Apoyo al Diagnóstico: Equipos Biomédicos y de Oficina 7. Tratamiento Farmacológico: Cesación y Enfermedades Crónicas Se mantiene la exigencia a las comercializadoras de productos de tabaco en puntos de venta como los aeropuertos internacionales y puertos marítimos que cuentan con servicios de dutty free de cumplir con las medidas de prohibición de la publicidad, promoción y patrocinio de productos de tabaco, como también exigir a los pasajeros la presentación de los pases de abordar, al momento de la compra, sin los cuales no se puede hacer la venta. No se pueden dispensar más de dos cartones de cigarrillo por viajero. Todas las promociones se han prohibido y la publicidad ha sido removida de los puntos de venta de las operadoras de dutty free con que cuenta el país. Al igual que en el resto de los puntos de venta en el país, los productos no se pueden exhibir y se colocan en gabinetes con vidrios ahumados oscuros a fin de que se cumpla con el decreto Ejecutivo 611 de 2010. El artículo 57 de la Ley 49 de 2009, modifica el artículo 17 de la Ley 13 de 2008, indicando que se prohibe la venta de productos de tabaco en los establecimientos comerciales o negocios ubicados en las zonas libres terrestres que se encuentran en las fronteras del país. Detalles del Uso de los impuestos en la presentación. Impuesto del Tabaco en Panamá. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm WHO Region of the Americas
Papua New Guinea Tax is increased every 6 months by 5% and controlled by Finance. In the Law it reflects Liscensing and Registration of the Tobacco Products. Application of Tobacco Tax is in the process of discussion with the Finance Department. Finance Department will take on this however, did not agree that the portion will be paid to the Tobacco Control Fund for the purpose of implementing tobacco control program. Application of Tobacco Tax is in the process of discussion with the Finance Department. Finance Department will take on this however, did not agree that the portion will be paid to the Tobacco Control Fund for the purpose of implementing tobacco control program. WHO Western Pacific Region
Paraguay La Ley Nº 6380/19 establece la tasa máxima al 24% de la tributación para los productos de tabaco La Ley Nº 5538/15 y el Decreto Nº4694/15, por la cual se fijan las tasas del impuesto selectivo al consumo de tabaco, con un incremento de 13% al 16%. La Ley Nº 5538/15 y el Decreto Nº4694/15, por la cual se fijan las tasas del impuesto selectivo al consumo de tabaco de 13% al 16%. WHO Region of the Americas
Peru En el mes de mayo del 2016 se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.07 a 0.18 por stick. Decreto Supremo N° 112-2016-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. En el mes de mayo 2018 se alza se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.18 a 0.27 por stick. Decreto Supremo N° 092-2018-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. En el mes de junio 2019 En el caso del ISC al tabaco, se gravan todas las partidas de tabaco, incluyendo los productos de tabaco calentado, los cuales serán gravados con S/. 0,27 por unidad, un nivel similar al aplicado a los cigarrillos comunes. Asimismo, se consideran otros productos de tabaco diseñados para consumo humano, a los cuales se les aplicará un ISC de 50% del valor. Decreto Supremo N° 181-2019-EF. Enero 2020: ISC cigarrillos rubios y negros a 0.32 e implementación de sistema de actualización anual siempre que la variación porcentual del IPC sea igual o superior al uno por ciento (1%) Resolución Ministerial N° 034-2020-EF/15 con la nueva metodología para la actualización automática de los montos fijos de los impuestos selectivos al consumo (ISC) específicos (esto incluye a los cigarrillos y productos de tabaco calentados), que tiene el objetivo de recuperar la carga tributaria (impuesto sobre precio) perdida por variaciones en los precios. El Ministerio de Economía y Finanzas (MEF) elevó el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente, argumentando que busca reducir las externalidades negativas que estos productos generan a la salud de la población y al medio ambiente. incremento el impuesto selectivo al consumo de S/ 0.06 a S/ 0.18 por cigarrillo - año 2016 Ha habido cambios en el esquema tributario, pues se incremento el impuesto selectivo al consumo de S/ 0.06 a S/ 0.18 por cigarrillo, a través del Decreto Supremo N° 112-2016-EF, el mismo que ha entrado en vigencia esta año. WHO Region of the Americas
Philippines Effective 01 January 2018, Republic Act (RA) No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) law increased the excise tax on cigarettes to PHP 32.50 per pack. Effective 01 July 2018, it further increased the cigarette excise to PHP 35.00 per pack until 31 December 2019. Effective 01 January 2020, RA No. 11346 increased the cigarette excise to PHP 45.00 per pack with five-peso annual increments until it reached PHP 60 per pack in 2023. And then there will be a 5 percent annual increase in excise tax starting 2024 onwards. Since the passage of RA 10351 or the Sin Tax Bill, the Department of Health (DOH) had received sin tax incremental revenues earmarked for health from the excise tax on alcohol and tobacco products. The DOH budget increased by almost three-fold, from Php 53 billion in 2013 to Php 148 billiion in 2017. Forty percent or Php 58.9 billion of the 2017 health budget is contributed by the Sin Tax. Since the passage of the Sin tax Bill, the Department of Health (DOH) had received sin tax incremental revenues earmarked for health from the excise tax on alcohol and tobacco products. Department of Health budget increase by 57% in 2014 and is expected to increase by 63% in 2015 from the 2013 budget level. WHO Western Pacific Region
Poland No changes from last report. The increase of excise rates took place 1 January 2020. Answer not provided The Polish fiscal policy in the field of excise duties on tobacco products takes into account the provisions of Article 6 of the WHO Framework Convention on Tobacco Control and the guidelines of the Act of 9 November 1995 on protection of health against the consequences of use of tobacco and tobacco products. The structure of excise duties is an important factor in terms of limiting and even helping to stop smoking. Functioning in Poland since 2009, the specific and ad valorem excise duty rates system on cigarettes and smoking tobacco is proving to be an effective instrument in tobacco tax policy. Even in present situation when the excise duty rates (specific and ad valorem) on cigarettes and smoking tobacco has not been increased since period of time covered by previous questionnaire, the ad valorem excise duty rates (at an unchanged level of 31,41% of retail selling price) generate higher revenues because of systematic increases of retail selling prices of tobacco products over past two years. The increasing retail selling prices constitute a major economic barrier for smokers, especially for young people, providing an incentive to reduce or even give up smoking. Also other measures aimed at reducing the consequences of smoking complement the excise duty system on tobacco products. One of such developments consists on allocating 0.5% of the excise duty perceived on tobacco products to combat the consequences of smoking. WHO European Region
Portugal Taxes on tobacco products are applied over all tipes of tobacco products on a annual basis. These taxes were slithly raised annualy. Taxes on tobacco products are applied over all tipes of tobacco products on a annual basis. These taxes were slithly raised annualy. Taxes on tobacco products are applied over all tipes of tobacco products on a annual bais. These taxes were slithly raised annualy. From 1st January 2016 internet sales and cross border tobacco shopping is prohibited. The Law 37/2007 of 14th August, modified by the Law 109/2015 of 26th August, that entered into force on the 1st January 2016, establishes a smoking prohibition in all enclosed public places, schools, health services, work places, airports and public transport. However, there are some exceptions: it is possible to create smoking rooms in restaurants, pubs and bars, bingos and casinos, hotels, prisons, psychiatric hospitals and airports. These smoking rooms must have certain conditions: they should be totally enclosed and signalized, have a ventilation with a negative pressure of a minimum of 5 Pascal, no minors are allowed inside, no food or other services can be offered. In leisure establishments, bingos, betting rooms and casinos it will be possible to create smoking areas of a maximum of 40% of the gambling areas. Secondary legislation, from Health, Environment and Economy Ministers, needs yet to be published, in order to specify other requirements for these smoking rooms. However, the smoking areas or smoking rooms already in place on the 1st January 2016, that accomplish with the requirements of the previous tobacco law, can be allowed until 31 December 2020. WHO European Region
Qatar - Enforce stricter regulation on licensing and importation processes of tobacco industry in MoPH. - Qatar is revising the taxation system to introduce excise tax system which should at least 70% of retail price. That can be implemented in addition to other types of taxes including the custom fees/tariff. - Enforce stricter regulation on licensing and importation processes of tobacco industry in MoPH. - Qatar is revising the taxation system to introduce excise tax system which should at least 70% of retail price. That can be implemented in addition to other types of taxes including the custom fees/tariff. - Enforce fees on licensing and importation processes of tobacco industry in MoPH. - Qatar is thinking about implementing the excise tax system which should at least 70% of retail price. That can be implemented in addition to other types of taxes including the custom fees/tariff. WHO Eastern Mediterranean Region
Republic of Korea Answer not provided *In order to impose similar tax level for all types of tobacco products, tax on the HTP using tobacco sticks(e.g. iQOS, Glo, lil), newly launched in domestic market since May 2017, has been increased up to 90% of tax imposed on cigarettes. - Individual consumption tax: KRW 126 to KRW 529 per 20 sticks (Nov. 2017) - Health Promotion Fund: KRW 438 to KRW 750 per 20 sticks (Dec. 2017) - Tobacco excise tax: KRW 528 to KRW 897 per 20 sticks (Jan. 2018) *The National Health Promotion Act amended in July 2014 to impose the Health Promotion Fund on diverse tobacco products including pipe tobacco, cigar, cut tobacco, waterpipe, chew, snuff and snus. *Increasing the share of the taxes in tobacco price from 62% to 73.7%, which led 80% increase in the retail tobacco price. (average price of a pack of cigarettes raised from KRW 2,500 to KRW 4,500, enforced in January 2015) -The amount of manufactured cigarettes being carried out from the factory has reduced by 29.6% from 4.5 billion packs in 2014 to 3.2 billion packs in 2015. Sales volume of the cigarettes has also decreased by 23.7% from KRW 4.4 billion in 2014 to KRW 3.3 billion in 2015. *As tobacco products have been excluded from tax-free shops (for international travellers after entering into the country) from January 2016, foreign tourists should pay tax including individual consumption tax and VAT when buying tobacco products. WHO Western Pacific Region
Republic of Moldova From 2018 specific tobacco taxes increased gradually, for filtered cigarettes by 50%, for non-filtered by 200%. In 2017 were introduced minimum prices for cigarettes and in 2020 prices are almost double than in 2017 From 2016 specific tobacco taxes increased gradually, for filtered cigarettes by 20%, for non-filtered by 120%. In 2017 were introduced minimum prices for cigarettes and in 2018 prices are almost double than in 2016 Answer not provided WHO European Region
Romania Report not provided Report not provided Report not provided WHO European Region
Russian Federation Минимальный акциз за 1000 сигарет составил во втором полугодии 2018 года 2335 руб, в 2019 - 2568 руб, в 2020 - 2671 руб. Таким образом, в 2019 году акциз на сигареты, повысился по сравнению со вторым полугодием 2018 года на 10%. В 2020 году акциз на сигареты, повысился по сравнению с 2019 годом на 4%. Низкие темпы роста ставок акциза на сигареты связаны с заключением Российской Федерацией Соглашения «О принципах ведения налоговой политики в области акцизов на табачную продукцию государств-членов Евразийского экономического союза». Report not provided Установлены равные ставки акцизов для сигарет с фильтром и без фильтра, включая увеличение адвалорной и специфической ставок акцизов. Ежегодно повышается уровень акцизов на сигареты и папиросы. Согласно Налоговому кодексу Российской Федерации, минимальная ставка акцизов на сигареты составляет в 2016 г. – 1680 р. за 1000 штук, в 2017 - 1930 р. за 1000 штук. Минимальный уровень налогообложения сигарет в странах Евросоюза с 2014 г. составляет 90 евро за 1000 сигарет. Темпы роста акцизов в России составили 42% в 2014 г., 28% в 2015 г., 26% в 2014 г. WHO European Region
Rwanda The Ministry of Finance and Economic Planning (MINECOFIN) increased taxes on cigarette The Ministry of Finance and Economic Planning (MINECOFIN) increased taxes on cigarette Report not provided WHO African Region
Saint Kitts and Nevis Report not provided Report not provided Answer not provided WHO Region of the Americas
Saint Lucia Taxes on tobacco products have increased to 63.5% ad valorem plus a specific tax per 1000 cigarettes or per kilogram based on the tobacco product. Taxes on tobacco products have increased to 63.5% ad valorem plus a specific tax per 1000 cigarettes or per kilogram based on the tobacco product. Answer not provided WHO Region of the Americas
Saint Vincent and the Grenadines Report not provided Report not provided Report not provided WHO Region of the Americas
Samoa Limit of 1 carton of duty free cigarettes (10 packets of 20 sticks) for international travelers. Increase of Excise tax. Limit of 1 carton of duty free cigarettes (10 packets of 20 sticks) for international travelers. Increase of Excise tax. Limit of 1 carton of duty free cigarettes (10 packets of 20 sticks) for international travelers. Increase of Excise tax. WHO Western Pacific Region
San Marino In San Marino there are no international airports, ports or railway stations. No duty-free shops selling tobacco. On progress, see B84. In San Marino there are no international airports, ports or railway stations. No duty-free shops selling tobacco. On progress, see B84. In San Marino there are no international airports, ports or railway stations. No duty-free shops selling tobacco. On progress, see B84. WHO European Region
Sao Tome and Principe Answer not provided Answer not provided Report not provided WHO African Region
Saudi Arabia تم فرض ضريبة انتقائية على منتجات التبغ وقيمتها 68.1% وذلك في26 \5\2017 . تم فرض رسوم بمقدار 100% على فواتير المطاعم والمقاهي التي تقدم الشيشة، وذلك يشمل الطلبات كلها حتى لو كانت بدون طلب شيشة تم تحديد كميات معينة يسمح للمسافرين بادخالها معهم في السفر، ومن يزيد عن هذه الكميات يتم مصادرتها تم فرض ضريبة انتقائية على منتجات التبغ وقيمتها 100% وذلك في26 \5\2017 . Recently, there is an increase of taxes 100% but it is not replaced by specific taxation. However, there is a royal permission to introduce specific taxes for tobacco products, thus it is not yet implemented . WHO Eastern Mediterranean Region
Senegal Le Sénégal a atteint depuis deux (2) ans le plafond fixé par lUEMOA qui est de 45 % pour la taxe daccise pour la cigarette. Le nouveau projet des directives de lUEMOA pour changer la taxation a été élaboré et le processus de validation est trés avancé. Il y a un projet de directives préconisant un taux de taxation de 70 % et un système de taxation mixte. Le processus de validation de la directive est trés avancé. Le Sénégal a atteint depuis deux (2) le plafond fixé par lUEMOA qui est de 45 % pour la taxe daccise pour la cigarette. Le nouveau projet des directives de lUEMOA pour changer la taxation a été élaboré et le processus de validation est trés avancé. Il y a un projet de directives préconisant un taux de taxation de 70 % et un système de taxation mixte. Le processus de validation de la directive est trés avancé. Answer not provided WHO African Region
Serbia The Republic of Serbia continues to implement the policy of steady increase of specific excise rate every six months while the value of ad valorem is constant. The Excise Law regulates the excise policy of cigarettes and other tobacco products until 2020 with the aim to harmonize with the European Union tax policy and total excise burden according to the Council Directive No. 2011/64. In this way there is a steady increase of the Government budget due to excise from cigarettes, since the budget revenue cannot rely on the price policy of manufacturers and importers (The Government does not directly regulate the price policy of tobacco products). However, through the tax policy measures Government indirectly influences on constant increase of tobacco product prices to avoid changes in structure and scope of consumption that would jeopardize budget revenues, having in mind that the measures should not oppose public health policy objectives. The specific earmarking on all tobacco products according to the Tobacco Law, that was intended for preventive activities, was abolished in 2012. Therefore, no fund for preventive activities exists any more. The Republic of Serbia changed the Excise Law in 2016 to regulate the excise policy related to cigarettes and other tobacco products until 2020 with the aim of harmonization with the European Union tax policy and total excise burden according to the Council Directive No. 2011/64. According to the Excise Law specific excise rate increases every six months, while the value of ad valorem is constant. In this way there is a steady increase of the Government budget due to excise from cigarettes, since the budget revenue cannot rely on the price policy of manufacturers and importers (The Government does not directly regulate the price policy of tobacco products). However, through the tax policy measures Government indirectly influences on constant increase of tobacco product prices to avoid changes in structure and scope of consumption that would jeopardize budget revenues, having in mind that the measures should not oppose public health policy objectives. As mentioned previously, the specific earmarking on all tobacco products according to the Tobacco Law, that was intended for preventive activities, was abolished, with the aim to make all obligations of tax payers more transparent. However, the consequence is that no fund for preventive activities exists any more. The Republic of Serbia changed the Excise Law in 2012 to regulate the excise policy related to cigarettes and other tobacco products until 2016 with the aim of harmonization with the European Union tax policy and total excise burden according to the Council Directive No. 2011/64. According to the Excise Law specific excise rate has been increasing every six months, while the ad valorem is constant. In this way the steady increase of the Government budget due to excise from cigarettes is established, since the budget is in a great extend dependent from the price policy of manufacturers and importers. The Government does not directly regulate the price policy of tobacco products, but through the tax policy measures indirectly influences on constant increase of tobacco product prices. As mentioned previously, the specific earmarking on all tobacco products according to the Tobacco Law, that was intended for preventive activities, was abolished, with the aim to make all obligations of tax payers more transparent. However, the consequence is that no fund for preventive activities exists any more. WHO European Region
Seychelles In Seychelles, the excise tax on all tobacco products has increased by 10% as from January 2019. This will bring the proportion of total tax as a percent of total cost of cigarettes is around 70%, and is close to be in line with recommendation by WHO. In Seychelles, the excise tax on all tobacco products has increased by 10% as from May 2017. This will bring the proportion of total tax as a percent of total cost of cigarettes from around >72%, in line with recommendation by WHO. In Seychelles, the excise tax on all tobacco products has increased by 50% as from January 2015. This will bring the proportion of total tax as a percent of total cost of cigarettes from around 60 % to more than 65%, in line with recommendation by WHO. WHO African Region
Sierra Leone Import regulations: Free import (irrespective of age) of the 200 cigarettes or 250 grams of tobacco. Export regulations: Free export of a reasonable quantity of imported tobacco for personal use. Import regulations: Free import (irrespective of age) of the 200 cigarettes or 250 grams of tobacco. Export regulations: Free export of a reasonable quantity of imported tobacco for personal use. Answer not provided WHO African Region
Singapore In 2018, tobacco excise levels were increased by 10% for cigarettes and other manufactured tobacco products to 42.7 cents per stick and SGD 427 per kg respectively. There are no Duty free concessions of tobacco allowed in Singapore In 2018, tobacco excise levels were increased by 10% for cigarettes and other manufactured tobacco products to 42.7 cents per stick and SGD 427 per kg respectively. There are no Duty free concessions of tobacco allowed in Singapore In 2014, tobacco excise levels were increased by 10% for cigarettes and other manufactured tobacco products to 38.8 cents per stick and SGD 388 per kg respectively. WHO Western Pacific Region
Slovakia We have regularly increasing tax on tobacco products in period of every year. We have regularly increasing tax on tobacco products in period of every year. Answer not provided WHO European Region
Slovenia Report not provided Increase of excise duty on cigarettes. Implementing excise duty on electronic cigarettes and heated tobacco. Increase of excise duty on cigarettes. Implementing excise duty on electronic cigarettes and heated tobacco. WHO European Region
Solomon Islands There is 35% increase in excise tax over the past 4 years. (10% in 2014, 10% in 2016,15% in 2017). No increase in excise in 2015. We have not seen much, if any increase over the past two years. We are considering another increase this year and we continue to work closely with the Economic Reform Unit, Ministry of Finance to consider these increases. There is 35% increase in excise tax over the past 4 years. (10% in 2014, 10% in 2016,15% in 2017). No increase in excise in 2015. We are considering another increase this year. Report not provided WHO Western Pacific Region
South Africa Annual increase in Excise duties. Cigarette excise duties have been increasing at an average of R0.78 per packet of 20 sticks over the past five years. Year Increase in rand values Increase in percentage Total value 2010 R1.24 16% R8.94 2011 R0.80 8.95% R9.47 2012 R0.58 5.95% R10.32 2013 R0.60 5.81% R10.92 2014 R0.68 6.23% R11.60 Average R0.78 8.59% Annual increase in Excise duties. Cigarette excise duties have been increasing at an average of R0.78 per packet of 20 sticks over the past five years. Year Increase in rand values Increase in percentage Total value 2010 R1.24 16% R8.94 2011 R0.80 8.95% R9.47 2012 R0.58 5.95% R10.32 2013 R0.60 5.81% R10.92 2014 R0.68 6.23% R11.60 Average R0.78 8.59% Annual increase in Excise duties. Cigarette excise duties have been increasing at an average of R0.78 per packet of 20 sticks over the past five years. Year Increase in rand values Increase in percentage Total value 2010 R1.24 16% R8.94 2011 R0.80 8.95% R9.47 2012 R0.58 5.95% R10.32 2013 R0.60 5.81% R10.92 2014 R0.68 6.23% R11.60 Average R0.78 8.59% WHO African Region
Spain No se han producido cambios en la política fiscal desde 2016. En 2020 el Ministerio de Sanidad ha anunciado su intención de promover su actualización por lo que esperamos que durante este año sea posible contar con las correspondientes subidas en los precios. La última modificación impositiva fue la realizada mediante el Real Decreto-ley 3/2016, de 2 de diciembre, habiéndose aprobado nuevas subidas de impuestos para los cigarrillos y la picadura de liar. No se han producido cambios respecto a los puros y puritos y a las demás labores de tabaco. No se han aprobado nuevos cambios legislativos en la imposición de productos del tabaco desde los notificados en el último informe. La última modificación fue la realizada mediante el Real Decreto-ley 7/2013, de 28 de junio. WHO European Region
Sri Lanka There is a restriction, no tobacco products in the arrival duty free shops. There is a limit to bring from abroad There is a restriction, no tobacco products in the arrival duty free shops. There is a limit to bring from abroad Answer not provided WHO South-East Asia Region
Sudan ضرورة زيادة الضرائب علي منتجات التبغ وانعكاس الزيادة علي المنتج علي ان يصعب علي المواطن العادي شراؤه ضرورة زيادة الضرائب علي منتجات التبغ Report not provided WHO Eastern Mediterranean Region
Suriname Suriname maintains the increased price and tax measures in order to reduce tobacco consumption by various segments of the population, particularly to discourage consumption among young persons. Increased capacity of officials of the Ministry of Finance trough training in new price and tax models by PAHO -WHO. Suriname maintains the increased price and tax measures in order to reduce tobacco consumption by various segments of the population, particularly to discourage consumption among young persons. Suriname maintains the increased price and tax measures in order to reduce tobacco consumption by various segments of the population, particularly to discourage consumption among young persons. WHO Region of the Americas
Sweden Sweden has had minor tax increases on tobacco in both 2018, 2019 and 2020 due to indexation based on consumer price index. Sweden has had minor tax increases on tobacco in both 2017 and 2018 due to indexation based on consumer price index. Sweden has had tax increases on tobacco in both 2015 and 2016. WHO European Region
Syrian Arab Republic Answer not provided Answer not provided Answer not provided WHO Eastern Mediterranean Region
Tajikistan Report not provided Report not provided Report not provided WHO European Region
Thailand Answer not provided There was an increase in tobacco tax rate on February 9, 2016. The excise department adjusted tobacco tax rates on all types of tobacco aimed at both controlling cigarette consumption and increasing revenue. Tobacco tax rate in accordance with its ad valorem is increased from 87% in 2012 to 90% in 2016 based on the ex-factory price and in accordance with its specific minimal tax from 1 baht per gram to 1.10 baht per gram And in 16th September 2017, there was a tax system reformation . Now there are 2 tiers of tobacco tax which are calculated in combination system. Below are 21 August 2012 government-adjusted tobacco tax rates on all types of tobacco aimed at both controlling cigarette consumption and increasing revenue . Excise tax on cigarettes is increased from 85% in /2009 to 87% in 2012 based on the ex-factory price and is calculated based on the valorem. WHO South-East Asia Region
The former Yugoslav Republic of Macedonia Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 55 (Price of lowest cost brand of cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 125 (Price of Marlboro and similar brand cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 55 (Price of lowest cost brand of cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 125 (Price of Marlboro and similar brand cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 55 (Price of lowest cost brand of cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 125 (Price of Marlboro and similar brand cigarettes) WHO European Region
Timor-Leste Answer not provided Answer not provided Report not provided WHO South-East Asia Region
Togo Les augmentations successives de taxes sur le tabac depuis trois ans témoignent aussi de la volonté politique du Gouvernement togolais à lutter contre le tabagisme. En effet, le Gouvernement du Togo a respectivement augmenté la taxe daccise sur le tabac de 5% en 2010, 2011, et 2012. La dernière augmentation de 5 % en 2012 porte la taxe daccise sur les produits du tabac à 45 %, lun des meilleurs taux au sein des pays membres de lUnion Économique et Monétaire Ouest Africaine (UEMOA) au sein de laquelle le plafond recommandé pour la taxe daccise est de 45 %. Les augmentations successives de taxes sur le tabac depuis trois ans témoignent aussi de la volonté politique du Gouvernement togolais à lutter contre le tabagisme. En effet, le Gouvernement du Togo a respectivement augmenté la taxe daccise sur le tabac de 5% en 2010, 2011, et 2012. La dernière augmentation de 5 % en 2012 porte la taxe daccise sur les produits du tabac à 45 %, lun des meilleurs taux au sein des pays membres de lUnion Économique et Monétaire Ouest Africaine (UEMOA) au sein de laquelle le plafond recommandé pour la taxe daccise est de 45 %. Les augmentations successives de taxes sur le tabac depuis trois ans témoignent aussi de la volonté politique du Gouvernement togolais à lutter contre le tabagisme. En effet, le Gouvernement du Togo a respectivement augmenté la taxe daccise sur le tabac de 5% en 2010, 2011, et 2012. La dernière augmentation de 5 % en 2012 porte la taxe daccise sur les produits du tabac à 45 %, lun des meilleurs taux au sein des pays membres de lUnion Économique et Monétaire Ouest Africaine (UEMOA) au sein de laquelle le plafond recommandé pour la taxe daccise est de 45 %. WHO African Region
Tonga Sales to travelers remain the same. As of 2018 new taxation increase that came into effect in July, the excise tax on imported cigarette increased from TOP$450/1000 sticks to $600; and locally produced from $350 to $500. Taxation imposed on locally grown tobacco (Tapaka Tonga) for the first time TOP$200 per kg. Passengers arriving to Tonga are only allowed 250 cigarettes or 250g of tobacco. (Reference: http://www.revenue.gov.to/Article.aspx?ID=1907) Sales to travelers remain the same. As of 2017 new taxation increase that came into effect in July, the excise tax on imported cigarette increased from TOP$380/1000 sticks to $450; and locally produced from $280 to $350. Sales to travelers remain the same but the excise tax increased in 2015 from $250 to $255 per 1000 cigarettes for imported tobacco products. WHO Western Pacific Region
Trinidad and Tobago Tax free only up to 10 packs of 20 cigarettes (200 cigarettes) for in-going and out-going travelers. Any additional products purchased would be taxed. Tax free only up to 10 packs of 20 cigarettes (200 cigarettes) for in-going and out-going travelers. Any additional products purchased would be taxed. Tax free only up to 10 packs of 20 cigarettes (200 cigarettes) for in-going and out-going travelers. Any additional products purchased would be taxed. WHO Region of the Americas
Tunisia Augmentation régulière du prix mais de façon insuffisante Answer not provided Answer not provided WHO Eastern Mediterranean Region
Turkey Answer not provided Answer not provided Tax rate has gradually increased from 65% to 65,25% since 2011 for cigarettes containing tobacco. Moreover, minimum tax amount has also gradually increased from 0,1450 (TL/piece-gram) to 0,2210. Turkey started to apply a tax amount which is 0,2468 for a box of cigarettes WHO European Region
Turkmenistan В 2018 год цены на табачные изделия возросли на 20 % по сравнению с 2017 годом Также акцизный налог на табачные изделия повысился на 25 % по сравнению с 2017 годом. Ограничен ввоз в Туркменистан лицами, совершающими международные поездки сигарет промышленного производства до 2 пачек на человека. За 2017 год цены на табачные изделия возросли на 25 % по сравнению с 2016 годом Также акцизный налог на табачные изделия повысился на 25 % по сравнению с 2016 годом. Ограничен ввоз в Туркменистан лицами, совершающими международные поездки сигарет промышленного производства до 2 пачек на человека. с апреля 2015 года введено ограничение ввоза сигарет для личного пользования в количестве 2 пачек на одного человека WHO European Region
Tuvalu Answer not provided Report not provided Report not provided WHO Western Pacific Region
Uganda Report not provided Report not provided There was a general tax increase on cigarettes in the financial year 2013/2014. WHO African Region
Ukraine In 2016-2017 excise tax was increased, and tobacco price increase was above the inflation rate and so tax policy did contribute to the reduction of tobacco consumption In 2016-2017 excise tax was increased, and tobacco price increase was above the inflation rate and so tax policy did contribute to the reduction of tobacco consumption In the past two years excise tax was increased, but tobacco price increase was below inflation rate and so tax policy almost did not contributed to reduction of tobacco consumption WHO European Region
United Arab Emirates بالإضافة الي ضريبة الإدخال الجمركي المفروضة منذ عام 1981 تم فرض الضريبة الإنتقائية علي منتجات التبغ منذ أكتوبر2017 بنسبة 100% كما أن جميع منتجات التبغ تخضع لضريبة القيمة المضافة 5% من اول يناير 2018 بالإضافة الي ضريبة الإدخال الجمركي المفروضة منذ عام 1981 تم فرض الضريبة الإنتقائية علي منتجات التبغ منذ أكتوبر2017 بنسبة 100% كما أن جميع منتجات التبغ تخضع لضريبة القيمة المضافة 5% من اول يناير 2018 هناك ضريبة ادخال جمركية فقط 100% منذ 1981 WHO Eastern Mediterranean Region
United Kingdom of Great Britain and Northern Ireland In the Autumn 2018 Budget, the UK Government announced the duty rate on all tobacco products will continue to increase by 2% above Retail Price Index (RPI) inflation. It was also announced that hand-rolling tobacco will rise by an additional 1%, to 3% above RPI inflation this year. It also sets the rate for the new category of tobacco product, tobacco for heating, at the same rate applicable to hand rolling tobacco. Minimum Excise Tax for cigarettes was set at £293.95 per 1,000 cigarettes, with effect from 29th October 2018. In the 2017 Autumn Budget, the UK Government announced that duty rates on all tobacco products would increase by two percentage points above retail price index inflation until the end of this Parliament. Hand rolling tobacco has increased by an additional one percentage point. These changes came into effect on 22 November 2017. Minimum Excise Tax for cigarettes was set at £280.15 per 1,000 cigarettes, with effect from 22 November 2017. This has caused retail prices to increase. https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates In the 2015 Budget, the UK Government announced that duty on all tobacco products will increase by 2% above inflation with effect from 15 March 2015. This has caused retail prices to increase. WHO European Region
United Republic of Tanzania The Ministry of Health, Community Development, Gender, Elderly and cHildren in collaboration with the Ministry of Finance and planning, WHO-country office and Geneva conducted a modelling study on taxation and the report was submitted to the Ministry of Finance for consideration of raising taxes. We just need a bit of advocating in the area so that the report can be taken and taxes raised Answer not provided Answer not provided WHO African Region
Uruguay En enero de 2018 el incremento del Imesi fue de 12% mientras que las ventas de cigarrillos disminuyeron 5,6% en dicho año, mientras que en enero de 2019 el incremento del Imesi fue de 7,8% mientras que las ventas de cigarrillos disminuyeron 6,8%. El año 2019 culminó con la menor cifra de ventas de cigarrillos desde que se llevan estadísticas, siendo la misma de 97,5 millones de cajillas. Desde el último informe se han producido 2 aumentos de impuestos (IMESI): diciembre 2016 y diciembre 2017. Desde el último informe se han producido 3 aumentos de impuestos (IMESI): diciembre 2014, junio 2015 y enero 2016. WHO Region of the Americas
Uzbekistan Report not provided Report not provided В процессе разработки проекта постановления Кабинета Министров по профилактике и контролю НИЗ на период 2014-2020 гг. Министерство финансов настаивал, чтобы из документа был исключен пункт о ежегодном 50%-ном повышении ставки акцизных налогов на табачную продукцию. В связи с этим, Министерством здравоохранения был подготовлен и в феврале 2014 года был внесен в Министерство финансов аналитический отчет «Влияние политики налогообложения сигарет на бюджетные поступления и употребление сигарет в Узбекистане». Однако в тот период данный отчет не был широко обсужден совместно с представителями Министерства финансов. Представителями Министерства финансов и Министерства экономики в 2015 году были использованы результаты данного отчета во время обсуждения политики налогообложения. Принятие решение об увеличении на 50% ставки акцизного налога на сигареты с фильтра и без фильтра на 2016 г. определенно связано с введением мониторинга политики налогообложения и информированием, лиц, принимающих решения. WHO European Region
Vanuatu No update on limits nor increase in taxes since 2014, however the Ministry of Health requested the Ministry of Finance to move this agenda. Report not provided No update on limits nor increase in taxes since 2014, however the Ministry of Health requested the Ministry of Finance to move this agenda. WHO Western Pacific Region
Venezuela De acuerdo a lo establecido en el CMCT, se tomaron las medidas de imposición tributaria del 70% desde el año 2007 Report not provided Report not provided WHO Region of the Americas
Viet Nam According to revised excise Tax Law approved dated 26th November, 2014, from 1st January, 2019, tax increased from 65% to 75% of factory price. Tax increased from 65% to 70% of factory price in January 2016, as defined in the revised excise tax law approved since 2014. Answer not provided WHO Western Pacific Region
Yemen لا يوجد تقدم لا يوجد تقدم لا يوجد تقدم WHO Eastern Mediterranean Region
Zambia A policy brief on tobacco taxation was prepared following recommendations of the International Tobacco Control (ITC) Survey and WHO publications. A policy brief on tobacco taxation was prepared following recommendations of the International Tobacco Control (ITC) Survey and WHO publications. A policy brief on tobacco taxation was prepared following recommendations of the International Tobacco Control (ITC) Survey and WHO publications. WHO African Region
Zimbabwe There has been insignificant changes in price and tax measures. Report on taxes still awaited for up to submission of this report. Will be forwarded as soft copy as soon as we receive it from the Ministry of Finance . There has been insignificant changes in price and tax measures. Report on taxes still awaited for up to submission of this report. Will be forwarded as soft copy as soon as we receive it from the Ministry of Finance . Answer not provided WHO African Region
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