Uganda’s tobacco taxation still too weak to curb smoking — experts

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DUBLIN - Uganda’s tobacco taxation remains critically low despite recent adjustments in the 2025/26 budget, falling far below global standards needed to significantly reduce smoking rates, particularly among the youth.

Surveys such as the Global Adult Tobacco Survey and the STEPwise approach have shown a gradual decline in tobacco use in Uganda, from 11% a few years ago to around 7.5% today.

Speaking to New Vision at the sidelines of the World Conference on Tobacco Control taking place in Dublin, Ireland, Jim Arinaitwe, Manager at the Centre for Tobacco Control in Africa (CTCA) at Makerere University, said that while Uganda has a robust legal framework in place through the Tobacco Control Act of 2015, enforcement and effective taxation policies have not kept pace.

Jim Arinaitwe, Manager at the Centre for Tobacco Control in Africa (CTCA) at Makerere University, speaking at the conference. (Courtesy photo)

“Having a law is one thing, but translating that law into action on the ground is quite another,” said Arinaitwe. “What we now need is not just policy, but enforcement and stronger fiscal measures.”

Arinaitwe credits this partly to the existing law but warns that further gains will stall without urgent reforms in taxation.

Taxes Still Far Below WHO Recommendations

The World Health Organisation (WHO) recommends that tobacco taxes should constitute at least 75% of the retail price. Uganda’s current rate stands at approximately 31%, even after the recent increment passed by Parliament, well below the global benchmark according to Arinaitwe.

“We last revised tobacco taxes in 2017,” Arinaitwe explained. “And even with the new figures, we remain far from where we ought to be.”

The new tax measures increased the excise duty on various tobacco products. For example, the tax on locally manufactured soft-cup cigarettes rose from sh55,000 to UGX 65,000 per 1,000 sticks. The imported version of the same product saw a 100% increase, from sh.75,000 to sh.150,000. Imported hinged-lid cigarettes were raised from sh.100,000 to sh.200,000.

“We’re pleased that Parliament listened and took our concerns seriously,” he said. “A 100% increase on some products is commendable. But inflation could easily erode the impact if adjustments aren’t indexed to price levels.”

Arinaitwe emphasised that raising tobacco taxes is widely considered one of the most effective tools for reducing consumption, especially among young people.

“When you raise taxes, you reduce affordability. And when people—particularly the youth—can’t afford it, smoking rates go down,” he said.

The Push for a Single Tax System

Another major concern is Uganda’s continued reliance on a tiered tax structure, where different products are taxed at different rates. This system, Arinaitwe said, creates loopholes for users to switch to cheaper alternatives.

“We need to move from this fragmented model to a single spine tax system, as recommended by WHO,” he noted. “That way, people can’t just migrate to lower-priced tobacco products when taxes go up.”

“This is not just a health issue—it’s an economic and governance issue. A uniform tax system will make tobacco less affordable and easier to regulate,” he adds.

Arinaitwe also pointed to Uganda’s decentralised governance system as a major bottleneck. Although the national law exists, implementation at the district level remains weak.

“We must translate national laws into local bylaws and operations,” he explained. “Many local officials aren’t even aware of the Tobacco Control Act, let alone enforcing it.”

The lack of coordination between national directives and district-level execution means that even when arrests are made, political interference or lack of support from higher offices often undermines enforcement.

"You cannot run a tobacco control law effectively without empowering local governments to act,” he added.

Smoking Among HIV Patients and Rise of E-Cigarettes

The CTCA is also undertaking a five-year clinical trial to address the high smoking rates among people living with HIV, estimated to be two to three times higher than in the general population 

“We are testing different cessation models, including counselling, nicotine replacement therapy and culturally relevant messaging,” said Arinaitwe. “The goal is to find the most effective and cost-efficient interventions.”

24% of HIV/AIDS-related deaths amongst people living with HIV are attributed to Tobacco.

Meanwhile, the growing presence of e-cigarettes and novel tobacco products is raising new concerns. Arinaitwe said these products are not yet covered by Uganda’s taxation laws but are fast gaining popularity among the youth. Arinaitwe called for stronger political commitment, greater public awareness, and continued civil society pressure. 

As the World Health Organisation launched its Global Tobacco Epidemic 2025 report on Monday, June 23, Dr Mary-Ann Etiebet, President and CEO of Vital Strategies, issued a strong call for countries to adopt health taxes as a frontline defence against tobacco harm.

Dr Mary-Ann Etiebet, President and CEO of Vital Strategies. (Courtesy photo)

“Health taxes remain one of the most effective, yet underutilised strategies to save lives, strengthen economies and generate new government revenue,” Dr. Etiebet said.

She pointed to findings from The Task Force on Fiscal Policy for Health showing that a 50% increase in the price of tobacco, alcohol and sugary drinks could save 50 million lives over 50 years while generating US$3.7 trillion globally in just five years.

To support governments, she highlighted the Cost Recovery and Revenue Estimator (CoRRE), a new tool by Vital Strategies, Johns Hopkins University, and the American Cancer Society, which helps countries estimate potential revenue gains from different tax scenarios. 

As fiscal space tightens and tobacco industry tactics evolve, Dr Etiebet urged governments to act urgently.

“We have the tools and data. Now we need the political will to tax harmful products and protect future generations,” she said.