Tax rates for the base calculations
| Import duty (on imports from outside ECOWAS) | Specific excise per pack (local currency, US dollars) | Ad valorem excise rate | VAT rate | CIF or ex-factory value as percentage of retail price | |
| Benin | 20% | 40% | 18% | 10.6% | |
| Burkina Faso | 20% | 45% | 18% | 26.0% to 31.2% | |
| Cabo Verde | 37.9% | 30% | 15% | 27.9% to 61.8% | |
| Côte d'Ivoire | 20% | 33% | 21% | 30.3% | |
| Gambia | 20% | 20 (US$0.43) | 15% | 13.4% | |
| Ghana | 20% | 175% | 17.5% | 4.8% to 14.4% | |
| Guinea | 20% | 20% | 15% | 17.9% | |
| Guinea-Bissau | 20% | 45% | 17% | 24.2% | |
| Liberia | 5% | 80% | 10% | 23.0% | |
| Mali | 20% | 32% | 18% | 22.2% | |
| Niger | 20% | 50% | 19% | 25.1% | |
| Nigeria | 60% | 20 (US$0.06) | 20% | 5% | 8.8% to 22.0% |
| Senegal | 20% | 65% | 18% | 20.2% to 23.1% | |
| Sierra Leone | 35% | 35% | 15% | 9.3% | |
| Togo | 20% | 50% | 18% | 12.4% |
Ranges in the last column indicate the ex-factory or CIF shares for different price segments.
Sources: WHO GTCR 2019,8 Guinea: Word Bank,25 2017, Cabo Verde-excise: country engagement 2020.
CIF, costs, insurance and freight; ECOWAS, Economic Community of West African States; GTCR, Global Tobacco Control Report; VAT, value-added tax; WAEMU, West African Economic and Monetary Union.