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. 2023 Nov 15;13:04153. doi: 10.7189/jogh.13.04153

Table 3.

Tobacco tax allocated to health and health-related activities in Africa*

Country Tobacco tax system in % Earmarked for health
Algeria
34.2
Used for emergency health services.
Botswana
49.9†
Earmarked for health.
Cabo Verde
11.2
Used for sports and health care.
Chad
34.1
An additional 2% tax is used for antiretroviral medication.
Comoros
37.3
A portion of the 5% extra tax on tobacco is directed to the Ministry of Sports and another portion to hospital emergency services.
Congo
38.7
50% allocated to health insurance and the other half for sports.
Côte d’Ivoire
33.3
2% of producer prices are used for HIV/AIDS care.
Madagascar
80.4
Allocated to tobacco control, sports and culture
Mauritania
9.6
Extra 7% on import costs earmarked for cancer research.
Mauritius 83.5 Portion of the funds allocated for the treatment of tobacco-related conditions.

AIDS – acquired immunodeficiency syndrome, HIV – human immunodeficiency virus

*Adapted from WHO report on the global tobacco epidemic 2019: offer help to quit tobacco use [27] and use of earmarked tobacco taxes [72].

†On production cost and import cost.