Knowledge Action Portal on NCDs

INSIGHTS AND EXPERTISE ON HEALTH TAXES

3 by 35 Initiative - Knowledge Repository

The 3 by 35 Initiative’s dedicated knowledge repository features technical resources and advocacy materials supporting countries and partners in implementing health taxes on tobacco, alcohol and/or sugar-sweetened beverages.

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    Global report on the use of sugar-sweetened beverage taxes, 2025

    Report | World Health Organization

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  • Global report on the use of alcohol taxes, 2025

    Global report on the use of alcohol taxes, 2025

    Report | World Health Organization

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10 Resources
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World Health Organization (WHO)

Health taxes

Database

13 May 2026

Health taxes are excise taxes levied on products that have a negative public health impact, for example tobacco, alcohol and sugar-sweetened beverages (SSBs). Those are taxes targeting specific products that are proven to be unhealthy or harmful to h...

DatabaseHealth taxationHealth system strengthening, including governance and financingHarmful use of alcoholTobacco useUnhealthy diets+3

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> Global report on the use of sugar-sweetened beverage taxes, 2025 <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

Global report on the use of sugar-sweetened beverage taxes, 2025

Report

13 Jan 2026

This report provides a global assessment of taxes applied to sugar-sweetened beverages (SSBs). It describes and qualitatively compares their design and provides the first global estimation of standardized metrics to compare tax levels between countri...

ReportHealth taxationHealth system strengthening, including governance and financingUnhealthy diets+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> WHA78.12: Strengthening health financing globally <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

WHA78.12: Strengthening health financing globally

Strategy document

27 May 2025

WHA78.12: &nbsp;Strengthening health financing globally

Strategy documentHealth taxationHealth system strengthening, including governance and financing

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> Political declaration of the third high-level meeting of the General Assembly on the prevention and control of non-communicable diseases <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

Political declaration of the third high-level meeting of the General Assembly on the prevention and control of non-communicable diseases

Declaration

11 Jan 2022

The action plan (2022–2030) to effectively implement the global strategy to reduce the harmful use of alcohol as a public health priority (EB150/7 Add.1)

DeclarationHealth taxationHealth system strengthening, including governance and financingHarmful use of alcohol+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> WHO report on the global tobacco epidemic 2021: addressing new and emerging products <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

WHO report on the global tobacco epidemic 2021: addressing new and emerging products

Report

27 Jul 2021

OverviewThe eighth&nbsp;WHO report on the global tobacco epidemic tracks the progress made by countries in tobacco control since 2008 and, for the first time, presents data on electronic nicotine delivery systems, such as ‘e-cigarettes’. The repo...

ReportHealth taxationHealth system strengthening, including governance and financingTobacco use+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> Raise tobacco taxes and prices for a healthy and prosperous Indonesia <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

Raise tobacco taxes and prices for a healthy and prosperous Indonesia

Case study

16 Oct 2020

During 2020–2024, the government of Indonesia is focused on improving the wellbeing of Indonesians by taking advantage of the demographic dividend for allinclusive economic growth. And, recognizing the critical dual causality concept, human capital...

Case studyHealth taxationHealth system strengthening, including governance and financingTobacco use+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> Outcome of the Second International Conference on Nutrition: report by the Director-General <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

Outcome of the Second International Conference on Nutrition: report by the Director-General

Report

25 Mar 2019

CitationWorld Health Assembly, 72 (2019). Outcome of the Second International Conference on Nutrition: report by the Director-General. World Health Organization. https://iris.who.int/handle/10665/328967

ReportHealth taxationNutrition and food safetyUnhealthy diets+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> Report of the Commission on Ending Childhood Obesity: implementation plan (WHA70.19) <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

Report of the Commission on Ending Childhood Obesity: implementation plan (WHA70.19)

Report

07 May 2017

CitationWorld Health Assembly, 70 (2017). Seventieth World Health Assembly: Geneva, 22-31 May 2017: resolutions and decisions, annexes. World Health Organization. https://iris.who.int/handle/10665/259673

ReportHealth taxationNutrition and food safetyUnhealthy diets+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> WHO engagement with Member States on tobacco taxation <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization

WHO engagement with Member States on tobacco taxation

Publication

01 Jan 2014

OverviewThe World Health Organization (WHO) has engaged with Ministry of Finance (MoF) officials from a large number of countries around the world to provide technical assistance to Member States on tobacco taxation. The objectives of these engagemen...

PublicationHealth taxationHealth system strengthening, including governance and financingTobacco use+1

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<!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: ▪️ field--node--title--pin.html.twig ✅ field--node--title.html.twig ▪️ field--node--pin.html.twig ▪️ field--title.html.twig ▪️ field--string.html.twig ▪️ field.html.twig --> <!-- 💡 BEGIN CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' --> WHO technical manual on tobacco tax administration <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization (WHO)

WHO technical manual on tobacco tax administration

Guide

16 Jun 2012

This technical manual aims to help governments improve health and increase revenues by identifying a set of “best practices” for tobacco taxation. It documents governments’ existing approaches to tobacco taxation, discusses barriers to using to...

GuideHealth taxationHealth system strengthening, including governance and financingTobacco use+1

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ACCELERATING HEALTH TAXES

More about The 3 by 35 Initiative

The 3 by 35 Initiative is a global call urging countries to accelerate their implementation of health taxes to protect health, strengthen equity and boost domestic revenues—with decisive action over the next decade.

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