Table 2

Tax structures in year of survey

CountryTax structure in year of surveyTax rate leviedTrade bloc tax directive requirements in place at the time of GATS
Botswana (2017)Uniform mixed excise tax27 11 pula per pack of 20 cigarettes and 30% of the manufacturing cost (for domestic production) or 30% of the CIF value (for imported production).29 SACU: uniform specific excise tax, which is adjusted annually by at least the inflation rate.
Cameroon (2013)Uniform ad valorem excise34 25% of the sales value of cigarettes.25 CEMAC: ad valorem excise tax in the range of 0%–25% of the sales value of cigarettes.
Ethiopia (2016)Uniform ad valorem excise19 75% of the manufacturing cost (for domestic production) or 75% of the CIF value (for imported production).23 None.
The Gambia (2017)Uniform specific17 12 dalasi per pack of 20 sticks.17 ECOWAS: ad valorem excise tax with a minimum rate of 15% and a maximum rate of 100% on the CIF price for imported cigarettes, or the ex-factory price for domestically produced cigarettes.
Kenya (2014)Uniform ad valorem system with minimum specific floor26 24 shillings per pack of 20 cigarettes or 35% of the retail selling price, whichever is higher.26 None.
Nigeria (2012)Uniform ad valorem22 20% of the CIF value for imported products or 20% of the ex-works price for domestically produced cigarettes.22 ECOWAS: ad valorem excise tax with a minimum rate of 15% and a maximum rate of 100% on the CIF price for imported cigarettes, or the ex-factory price for domestically produced cigarettes.
Senegal (2015)Uniform ad valorem tax21 45% on the CIF value for imported products or 45% of the ex-factory price for domestically produced cigarettes.ECOWAS: ad valorem excise tax with a minimum rate of 15% and a maximum rate of 100% on the CIF price for imported cigarettes, or the ex-factory price for domestically produced cigarettes.
WAEMU: ad valorem excise tax at a minimum rate of 15% and a maximum rate of 45% on the CIF, or the ex-factory price.
Tanzania (2018)Tiered specific excise tax31 Filtered cigarettes: 588 shillings (Tsh) per 20 cigarettes.
Unfiltered cigarettes: 249 Tsh per 20 cigarettes.
‘Other’ category: 1065 Tsh per 20 cigarettes.
None.
Uganda (2013)Tiered specific tax system20 Soft cap cigarettes: 640 shillings (Ush) per 20 cigarettes.
Soft cap 2: 700 Ush per 20 cigarettes.
Hinge-lids: 1380 Ush per 20 cigarettes.20
None.
  • Local currencies are used for specific excise rates listed in this table.

  • CEMAC, Economic and Monetary Community of Central Africa; CIF, cost, insurance and freight; ECOWAS, Economic Community of West African States; GATS, Global Adult Tobacco Survey; SACU, Southern African Customs Union; Tsh, Tanzanian shilling; Ush, Ugandan shilling; WAEMU, West African Economic and Monetary Union.