Type of excise tax regimen, by WHO region
| WHO Region | 2008 | 2010 | 2012 | 2014 | 2016 |
| AFRO | (n=36) | (n=39) | (n=39) | (n=42) | (n=40) |
| Specific only | 33% | 31% | 26% | 29% | 28% |
| Ad valorem only | 58% | 62% | 64% | 60% | 58% |
| Combination of specific and ad valorem | 3% | 3% | 3% | 7% | 13% |
| No excise tax | 6% | 5% | 8% | 5% | 3% |
| AMRO | (n=26) | (n=28) | (n=29) | (n=30) | (n=30) |
| Specific only | 38% | 46% | 41% | 43% | 47% |
| Ad valorem only | 54% | 39% | 28% | 27% | 27% |
| Combination of specific and ad valorem | 0% | 11% | 24% | 23% | 23% |
| No excise tax | 8% | 4% | 7% | 7% | 3% |
| EMRO | (n=17) | (n=19) | (n=19) | (n=18) | (n=19) |
| Specific only | 12% | 5% | 5% | 17% | 32% |
| Ad valorem only | 24% | 21% | 21% | 17% | 26% |
| Combination of specific and ad valorem | 12% | 21% | 21% | 11% | 11% |
| No excise tax | 53% | 53% | 53% | 56% | 32% |
| EURO | (n=43) | (n=46) | (n=49) | (n=50) | (n=50) |
| Specific only | 23% | 20% | 18% | 22% | 22% |
| Ad valorem only | 2% | 4% | 6% | 4% | 4% |
| Combination of specific and ad valorem | 74% | 76% | 76% | 74% | 74% |
| No excise tax | 0% | 0% | 0% | 0% | 0% |
| SEARO | (n=7) | (n=7) | (n=8) | (n=9) | (n=9) |
| Specific only | 29% | 14% | 25% | 22% | 44% |
| Ad valorem only | 29% | 29% | 25% | 22% | 11% |
| Combination of specific and ad valorem | 29% | 43% | 38% | 33% | 22% |
| No excise tax | 14% | 14% | 13% | 22% | 22% |
| WPRO | (n=25) | (n=24) | (n=26) | (n=25) | (n=26) |
| Specific only | 56% | 50% | 58% | 64% | 65% |
| Ad valorem only | 12% | 13% | 12% | 12% | 12% |
| Combination of specific and ad valorem | 8% | 13% | 12% | 12% | 8% |
| No excise tax | 24% | 25% | 19% | 12% | 15% |
| Total | (n=154) | (n=164) | (n=170) | (n=174) | (n=174) |
| Specific only | 32% | 30% | 29% | 33% | 36% |
| Ad valorem only | 29% | 28% | 26% | 25% | 24% |
| Combination of specific and ad valorem | 25% | 30% | 32% | 32% | 32% |
| No excise tax | 13% | 12% | 12% | 11% | 8% |
Source, Estimates constructed from data contained in the individual tobacco control ‘country profiles’ of FCTC ratifying countries published by WHO in 2009, 2011, 2013, 2015 and 2017.
All percentages rounded to the nearest whole number; EURO region does not include the European Union. The sum of the percentages may not add to 100 due to rounding.
FCTC, Framework Convention on Tobacco Control.