The Global Health Observatory
Explore a world of health data
The Global Health Observatory
Explore a world of health data
Type of excise tax applied if excise tax is specific, ad valorem, a mix of the two, or if no excise is applied.
Uniform excise tax system
a uniform excise is easier to administer than a tiered system where variable rates apply based on selected criteria within one tobacco product (not applicable in countries where no excise tax is implemented).
Greater reliance on specific tax in mixed excise regime (Yes/No)
Whether a country applies a specific excise or a mixed system relying more on the specific tax component (>50% of total excise is specific): specific excises typically lead to higher prices and a smaller price gap between different brands, which is better (not applicable in countries where only ad valorem excise is applicable or where no excise tax is implemented).
Minimum specific tax applied in ad valorem or mixed excise regime (Yes/No)
If the excise applied is ad valorem or if it is mixed, and whether there is a minimum specific tax. A minimum tax provides protection against products being undervalued. It also forces prices up since the price will not be lower than the tax paid (this category does not apply to countries where only specific excise tax is applicable or where no excise tax is implemented).
Minimum price policy (Yes/No)
Whether countries regulate cigarette pricing by imposing a minimum price. W
Retail price used as base of ad valorem component in ad valorem or mixed excise regime (or retail price exclusive of VAT)(Yes/No)
Base of the ad valorem tax in countries that apply an ad valorem or a mixed excise system. Ad valorem taxes applied to the retail price or the retail price excluding VAT are administratively simpler. The retail price is easier to determine than producer price or CIF value, and therefore there is less risk of undervaluation (not applicable in countries where only specific excise is applicable, or where no excise tax is implemented).
Specific tax component automatically adjusted for inflation (or other) (Yes/No)
If the excise tax applied is specific or if it is mixed, and whether the specific tax component is automatically adjusted for inflation (or other). If the specific tax is not adjusted for inflation (or another indicator such as income) over time, its impact will be eroded. It is good to have it adjusted automatically (this category does not apply to countries where only ad valorem excise tax is applicable or where no excise tax is implemented).
Price dispersion
Share of cheapest brand price in premium brand price (cheapest brand price ÷ premium brand price × 100). The higher the proportion, the smaller the gap and the fewer are the opportunities for substitution to cheaper brands.
Price gap decreased over the last two years (Yes/No)
If the price dispersion reduced between 2022 and 2024
Type of excise tax applied on ENDS/ENNDS e-liquids
Whether ENDS and ENNDS are taxed using specific, ad valorem, mixed or no excise tax is applied on ENDS/ENNDS e-liquids
If an excise tax applies on ENDS/ENNDS, whether it applies on all e-liquids or on liquids containing nicotine only
Whether only nicotine-containing, or all e-liquids are taxed.
If an excise tax applies on ENDS/ENNDS, whether an excise tax applied on the device of ENDS/ENNDS products (Yes/No)
Whether ENDS/ENNDS devices are taxed separately from any taxation of e-liquids
Type of excise tax applied on HTPs sticks Whether heated tobacco products are taxed using a specific, ad valorem, mixed or no excise .
If an excise tax applies on HTPs, whether an excise tax applied on the device of HTPs (Yes/No)
Whether heated tobacco product devices are taxed separately from any taxation of HTP sticks.