The types of cigarette excise taxes applied by income group and WHO region2
| Income group | Excise system on cigarettes | No excise | Total countries* | ||
| Only specific | Only ad valorem | Specific and ad valorem | |||
| High | 11 | 2 | 25 | 7 | 45 |
| Upper middle | 16 | 11 | 9 | 6 | 42 |
| Lower middle | 18 | 19 | 12 | 3 | 52 |
| Low | 10 | 28 | 2 | 3 | 43 |
| By region: | |||||
| AFRO | 14 | 29 | 1 | 2 | 46 |
| AMRO | 13 | 16 | 2 | 3 | 34 |
| EMRO | 1 | 7 | 5 | 7 | 20 |
| EURO | 10 | 3 | 36 | 0 | 49 |
| SEARO | 3 | 2 | 2 | 1 | 8 |
| WPRO | 14 | 3 | 2 | 6 | 25 |
| All countries | 55 | 60 | 48 | 19 | 182 |
Column labels refer to WHO regional offices for Africa (AFRO), the Americas (AMRO), the Eastern Mediterranean (EMRO), Europe (EURO), South-East Asia (SEARO) and the Western Pacific (WPRO).
↵* Countries for which data are available.