Country | FCTC status | PEITTP status | Retail price in US$ | Excise tax | VAT/sales tax | Import duties | Other taxes | Percentage of total tax | ||
Signature | Ratification* | Signature | Ratification*† | |||||||
Angola | 29 Jun 2004 | 20 Sep 2007 | - | - | 2.34 | 16.43% | 15.38% | 0.00% | 3.67% | 35.47 |
Benin | 18 Jun 2004 | 3 Nov 2005 | 24 Sep 2013 | 6 Jul 2018 | 1.56 | 3.93% | 2.17% | 5.82% | 0.19% | 12.11 |
Botswana | 16 Jun 2003 | 31 Jan 2005 | 1 Oct 2013 | - | 0.90 | 7.77% | 1.40% | 0.00% | 0.37% | 9.54 |
Burkina Faso | 22 Dec 2003 | 31 Jul 2006 | 8 Mar 2013 | 30 Mar 2016 | 4.31 | 35.15% | 10.71% | 0.00% | 6.30% | 52.17 |
Burundi | 16 Jun 2003 | 22 Nov 2005 | - | - | 1.35 | 28.25% | 15.25% | 0.00% | 0.00% | 43.50 |
Cabo Verde | 17 Feb 2004 | 4 Oct 2005 | - | 16 Oct 2019* | 1.04 | 22.00% | 15.25% | 0.00% | 0.00% | 37.25 |
Cameroon | 13 May 2004 | 3 Feb 2006 | - | - | 2.66 | 12.92% | 2.78% | 3.73% | 0.05% | 19.49 |
Central African Republic | 29 Dec 2003 | 7 Nov 2005 | - | - | 1.26 | 20.51% | 16.14% | 4.79% | 1.75% | 43.19 |
Chad | 22 Jun 2004 | 30 Jan 2006 | - | 13 Jun 2018* | - | - | - | - | - | |
Comoros | 27 Feb 2004 | 24 Jan 2006 | - | 14 Oct 2016* | 0.90 | 32.10% | 15.25% | 0.00% | 4.24% | 51.60 |
Congo | 23 Mar 2004 | 6 Feb 2007 | - | 14 May 2015 | 0.96 | 62.76% | 9.09% | 0.00% | 1.99% | 73.84 |
Côte d'Ivoire | 24 Jul 2003 | 13 Aug 2010 | 24 Sep 2013 | 25 May 2016 | 1.35 | 10.97% | 15.90% | 0.00% | 0.00% | 26.87 |
Democratic Republic of Congo | 28 Jun 2004 | 28 Oct 2005 | 9 Dec 2013 | - | 1.26 | 16.29% | 15.25% | 0.00% | 3.00% | 34.54 |
Equatorial Guinea | - | 17 Sep 2005* | - | - | 0.51 | 38.31% | 13.79% | 0.00% | 0.00% | 52.11 |
Eritrea | - | - | - | - | 0.90 | 8.02% | 6.25% | 9.62% | 0.32% | 24.21 |
Eswatini | 29 Jun 2004 | 13 Jan 2006 | - | 21 Sep 2016* | - | … | - | - | - | - |
Ethiopia | 25 Feb 2004 | 25 Mar 2014 | - | - | 1.15 | 40.78% | 10.39% | 0.00% | 0.00% | 51.16 |
Gabon | 22 Aug 2003 | 20 Feb 2009 | 10 Jan 2013 | 1 Oct 2014† | 1.81 | 8.44% | 4.94% | 7.79% | 0.38% | 21.55 |
Gambia | 16 Jun 2003 | 18 Sep 2007 | - | 26 Sep 2016* | 1.35 | 35.71% | 6.92% | 1.74% | 4.38% | 48.75 |
Ghana | 20 Jun 2003 | 29 Nov 2004 | 24 Sep 2013 | - | 0.88 | 16.51% | 14.89% | 0.00% | 0.35% | 31.75 |
Guinea | 1 Apr 2004 | 7 Nov 2007 | - | 9 May 2017* | 0.52 | 3.89% | 2.87% | 2.60% | 0.36% | 9.71 |
Guinea-Bissau | - | 7 Nov 2008* | 24 Sep 2013 | - | - | - | - | - | ||
Kenya | 25 Jun 2004 | 25 Jun 2004 | 29 May 2013 | 4 May 2020 | 2.32 | 25.26% | 13.79% | 0.00% | 0.00% | 39.05 |
Lesotho | 23 Jun 2004 | 14 Jan 2005 | - | - | 2.77 | 37.54% | 13.04% | 0.00% | 0.00% | 50.58 |
Liberia | 25 Jun 2004 | 15 Sep 2009 | - | - | 1.41 | 46.52% | 9.09% | 1.07% | 0.11% | 56.78 |
Madagascar | 24 Sep 2003 | 22 Sep 2004 | 25 Sep 2013 | 21 Sep 2017 | 1.05 | 63.61% | 16.67% | 0.00% | 0.15% | 80.43 |
Malawi | - | - | - | - | 0.71 | 42.16% | 14.16% | 0.00% | 0.00% | 56.32 |
Mali | 23 Sep 2003 | 19 Oct 2005 | 8 Jan 2014 | 17 Jun 2016 | 1.44 | 11.18% | 9.19% | 6.51% | 0.81% | 27.69 |
Mauritania | 24 Jun 2004 | 28 Oct 2005 | 1.07 | 1.99% | 1.66% | 1.37% | 0.89% | 5.91 | ||
Mauritius | 17 Jun 2003 | 17 May 2004 | - | 26 Jun 2018* | 3.75 | 68.15% | 13.04% | 0.00% | 0.00% | 81.19 |
Mozambique | 18 Jun 2003 | 14 Jul 2017 | - | - | 0.85 | 14.00% | 14.53% | 0.00% | 0.00% | 28.53 |
Namibia | 29 Jan 2004 | 7 Nov 2005 | - | - | 3.58 | 29.00% | 13.04% | 0.00% | 0.00% | 42.04 |
Niger | 28 Jun 2004 | 25 Aug 2005 | - | 12 Jul 2017* | 0.90 | 14.96% | 15.97% | 0.00% | 0.89% | 31.82 |
Nigeria | 28 Jun 2004 | 20 Oct 2005 | - | 8 Mar 2019* | 1.05 | 30.00% | 6.98% | 0.00% | 0.00% | 36.98 |
Rwanda | 2 Jun 2004 | 19 Oct 2005 | - | - | 1.06 | 49.00% | 15.25% | 0.00% | 0.00% | 64.25 |
Sao Tome & Principe | 18 Jun 2004 | 12 Apr 2006 | - | - | 1.42 | 29.15% | 0.00% | 4.54% | 0.00% | 33.69 |
Senegal | 19 Jun 2003 | 27 Jan 2005 | - | 31 Aug 2016* | 1.26 | 22.99% | 15.25% | 0.00% | 0.00% | 38.24 |
Seychelles | 11 Sep 2003 | 12 Nov 2003 | - | 7 Jan 2020* | 7.12 | 56.46% | 13.04% | 0.00% | 0.00% | 69.51 |
Sierra Leone | - | 22 May 2009* | - | - | 0.62 | 4.29% | 13.04% | 5.01% | 0.21% | 22.56 |
South Africa | 16 Jun 2003 | 19 Apr 2005 | 10 Jan 2013 | - | 2.62 | 39.69% | 13.04% | 0.00% | 0.00% | 52.73 |
South Sudan | - | - | - | - | 2.44 | 33.90% | 15.25% | 0.00% | 16.95% | 66.10 |
Togo | 12 May 2004 | 15 Nov 2005 | 9 Jan 2014 | 31 Jan 2018 | 2.57 | 40.47% | 13.04% | 0.00% | 0.00% | 53.51 |
Uganda | 5 Mar 2004 | 20 Jun 2007 | 1.26 | 25.46% | 15.25% | 0.00% | 0.65% | 41.37 | ||
United Republic of Tanzania | 27 Jan 2004 | 30 Apr 2007 | 24 Sep 2013 | - | 1.09 | 27.50% | 7.08% | 0.00% | 0.00% | 34.58 |
Zambia | - | 23 May 2008* | - | - | 1.74 | 14.71% | 15.25% | 0.00% | 0.00% | 29.97 |
Zimbabwe | - | 4 Dec 2014* | - | - | 1.16 | 25.00% | 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.