Table 1

WHO FCTC and protocol to eliminate illicit trade in tobacco products status with retail price and total tax share of the most sold brand of cigarettes, in sub-Saharan Africa

CountryFCTC statusPEITTP statusRetail price in US$Excise taxVAT/sales taxImport dutiesOther taxesPercentage of total tax
SignatureRatification*SignatureRatification*†
Angola29 Jun 200420 Sep 2007--2.3416.43%15.38%0.00%3.67%35.47
Benin18 Jun 20043 Nov 200524 Sep 20136 Jul 20181.563.93%2.17%5.82%0.19%12.11
Botswana16 Jun 200331 Jan 20051 Oct 2013-0.907.77%1.40%0.00%0.37%9.54
Burkina Faso22 Dec 200331 Jul 20068 Mar 201330 Mar 20164.3135.15%10.71%0.00%6.30%52.17
Burundi16 Jun 200322 Nov 2005--1.3528.25%15.25%0.00%0.00%43.50
Cabo Verde17 Feb 20044 Oct 2005-16 Oct 2019* 1.0422.00%15.25%0.00%0.00%37.25
Cameroon13 May 20043 Feb 2006--2.6612.92%2.78%3.73%0.05%19.49
Central African Republic29 Dec 20037 Nov 2005--1.2620.51%16.14%4.79%1.75%43.19
Chad22 Jun 200430 Jan 2006-13 Jun 2018*-----
Comoros27 Feb 200424 Jan 2006-14 Oct 2016*0.9032.10%15.25%0.00%4.24%51.60
Congo23 Mar 20046 Feb 2007-14 May 20150.9662.76%9.09%0.00%1.99%73.84
Côte d'Ivoire24 Jul 200313 Aug 201024 Sep 201325 May 20161.3510.97%15.90%0.00%0.00%26.87
Democratic Republic of Congo28 Jun 200428 Oct 20059 Dec 2013-1.2616.29%15.25%0.00%3.00%34.54
Equatorial Guinea-17 Sep 2005*--0.5138.31%13.79%0.00%0.00%52.11
Eritrea----0.908.02%6.25%9.62%0.32%24.21
Eswatini29 Jun 200413 Jan 2006-21 Sep 2016*-----
Ethiopia25 Feb 200425 Mar 2014--1.1540.78%10.39%0.00%0.00%51.16
Gabon22 Aug 200320 Feb 200910 Jan 20131 Oct 2014†1.818.44%4.94%7.79%0.38%21.55
Gambia16 Jun 200318 Sep 2007-26 Sep 2016*1.3535.71%6.92%1.74%4.38%48.75
Ghana20 Jun 200329 Nov 200424 Sep 2013-0.8816.51%14.89%0.00%0.35%31.75
Guinea1 Apr 20047 Nov 2007-9 May 2017*0.523.89%2.87%2.60%0.36%9.71
Guinea-Bissau-7 Nov 2008*24 Sep 2013-----
Kenya25 Jun 200425 Jun 200429 May 20134 May 20202.3225.26%13.79%0.00%0.00%39.05
Lesotho23 Jun 200414 Jan 2005--2.7737.54%13.04%0.00%0.00%50.58
Liberia25 Jun 200415 Sep 2009--1.4146.52%9.09%1.07%0.11%56.78
Madagascar24 Sep 200322 Sep 200425 Sep 201321 Sep 20171.0563.61%16.67%0.00%0.15% 80.43
Malawi----0.7142.16%14.16%0.00%0.00%56.32
Mali23 Sep 200319 Oct 20058 Jan 201417 Jun 20161.4411.18%9.19%6.51%0.81%27.69
Mauritania24 Jun 200428 Oct 20051.071.99%1.66%1.37%0.89%5.91
Mauritius17 Jun 200317 May 2004-26 Jun 2018*3.7568.15%13.04%0.00%0.00% 81.19
Mozambique18 Jun 200314 Jul 2017--0.8514.00%14.53%0.00%0.00%28.53
Namibia29 Jan 20047 Nov 2005--3.5829.00%13.04%0.00%0.00%42.04
Niger28 Jun 200425 Aug 2005-12 Jul 2017*0.9014.96%15.97%0.00%0.89%31.82
Nigeria28 Jun 200420 Oct 2005-8 Mar 2019*1.0530.00%6.98%0.00%0.00%36.98
Rwanda2 Jun 200419 Oct 2005--1.0649.00%15.25%0.00%0.00%64.25
Sao Tome & Principe18 Jun 200412 Apr 2006--1.4229.15%0.00%4.54%0.00%33.69
Senegal19 Jun 200327 Jan 2005-31 Aug 2016*1.2622.99%15.25%0.00%0.00%38.24
Seychelles11 Sep 200312 Nov 2003-7 Jan 2020*7.1256.46%13.04%0.00%0.00%69.51
Sierra Leone-22 May 2009*--0.624.29%13.04%5.01%0.21%22.56
South Africa16 Jun 200319 Apr 200510 Jan 2013-2.6239.69%13.04%0.00%0.00%52.73
South Sudan----2.4433.90%15.25%0.00%16.95%66.10
Togo12 May 200415 Nov 20059 Jan 201431 Jan 20182.5740.47%13.04%0.00%0.00%53.51
Uganda5 Mar 200420 Jun 20071.2625.46%15.25%0.00%0.65%41.37
United Republic of Tanzania27 Jan 200430 Apr 200724 Sep 2013-1.0927.50%7.08%0.00%0.00%34.58
Zambia-23 May 2008*--1.7414.71%15.25%0.00%0.00%29.97
Zimbabwe-4 Dec 2014*--1.1625.00%13.79%0.00%0.00%38.79
  • Data source for FCTC and PEITTP status: United Nations Treaties.10 66 Price and tax share data source: 2021 WHO Global Tobacco Control Report.39

  • Values in bod are the ones which are above the threshold of 75% as required by the WHO FCTC.

  • *Accession.

  • †Acceptance.

  • FCTC, Framework Convention on Tobacco Control; PEITTP, Protocol to Eliminate Illicit Trade in Tobacco Products.