Table 4

Type of excise tax regimen, by WHO region

WHO Region20082010201220142016
 Specific only33%31%26%29%28%
 Ad valorem only58%62%64%60%58%
 Combination of specific and ad valorem3%3%3%7%13%
 No excise tax6%5%8%5%3%
 Specific only38%46%41%43%47%
 Ad valorem only54%39%28%27%27%
 Combination of specific and ad valorem0%11%24%23%23%
 No excise tax8%4%7%7%3%
 Specific only12%5%5%17%32%
 Ad valorem only24%21%21%17%26%
 Combination of specific and ad valorem12%21%21%11%11%
 No excise tax53%53%53%56%32%
 Specific only23%20%18%22%22%
 Ad valorem only2%4%6%4%4%
 Combination of specific and ad valorem74%76%76%74%74%
 No excise tax0%0%0%0%0%
 Specific only29%14%25%22%44%
 Ad valorem only29%29%25%22%11%
 Combination of specific and ad valorem29%43%38%33%22%
 No excise tax14%14%13%22%22%
 Specific only56%50%58%64%65%
 Ad valorem only12%13%12%12%12%
 Combination of specific and ad valorem8%13%12%12%8%
 No excise tax24%25%19%12%15%
 Specific only32%30%29%33%36%
 Ad valorem only29%28%26%25%24%
 Combination of specific and ad valorem25%30%32%32%32%
 No excise tax13%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.