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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41 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 alcohol taxes, 2025 <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization

Global report on the use of alcohol taxes, 2025

Report

13 Jan 2026

This report provides an assessment of taxes applied to alcoholic beverages at the global level. It qualitatively compares their design and provides estimates of standardized metrics to compare tax levels between countries, it is a second in a series...

ReportHealth 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' --> 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' --> WHO technical manual on tobacco tax policy and administration <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization

WHO technical manual on tobacco tax policy and administration

Guide

04 Dec 2025

This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and ad...

GuideHealth 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' --> At a Crossroads: Prospects for Government Health Financing Amidst Declining Aid <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Bank Group

At a Crossroads: Prospects for Government Health Financing Amidst Declining Aid

Article

18 Nov 2025

Investing in health is one of the most powerful drivers of human capital formation, economic growth, and job creation. However, low- and lower-middle-income countries are at a crossroads with growing economic uncertainty and sharp cuts to external ai...

ArticleCase studyHealth taxationHealth system strengthening, including governance and financing+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' --> FINANCING FOR SUSTAINABLE PROGRESS TO UNIVERSAL HEALTH COVERAGE <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization

FINANCING FOR SUSTAINABLE PROGRESS TO UNIVERSAL HEALTH COVERAGE

Briefs & Fact Sheets

13 Jul 2025

FINANCING FOR SUSTAINABLE PROGRESS TO UNIVERSAL HEALTH COVERAGE

Briefs & Fact SheetsHealth 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' --> TOBACCO AND OTHER HEALTH TAXES FOR HEALTHIER POPULATION ACTION AREA A: DOMESTIC PUBLIC RESOURCES <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization

TOBACCO AND OTHER HEALTH TAXES FOR HEALTHIER POPULATION ACTION AREA A: DOMESTIC PUBLIC RESOURCES

Briefs & Fact Sheets

13 Jul 2025

TOBACCO AND OTHER HEALTH TAXES FOR HEALTHIER POPULATION ACTION AREA A: DOMESTIC PUBLIC RESOURCES

Briefs & Fact SheetsHealth 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' --> Sevilla Commitment Outcome Document adopted at the Fourth International Conference on Financing for Development <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

United Nations

Sevilla Commitment Outcome Document adopted at the Fourth International Conference on Financing for Development

Declaration

03 Jul 2025

Sevilla Commitment Outcome Document adopted at the Fourth International Conference on Financing for Development

DeclarationHealth 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' --> WHO report on the global tobacco epidemic, 2025: warning about the dangers of tobacco <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization

WHO report on the global tobacco epidemic, 2025: warning about the dangers of tobacco

Report

23 Jun 2025

The tenth WHO report on the global tobacco epidemic tracks the progress made by countries in tobacco control since 2008. The MPOWER technical package was designed to help countries adopt the demand-reduction measures of the WHO Framework Convention o...

ReportHealth taxationTobacco use

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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' --> Financing for NCDs and Mental Health: Making the money work better <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization, World Bank Group

Financing for NCDs and Mental Health: Making the money work better

Publication

14 Feb 2025

This policy brief reviews the options for governments to improve and get better value for money in their spending on NCDs and mental health. It also identifies options for ministries of health to use discretionary funds to support increased effective...

PublicationHealth taxationMultisectoral ActionHealth system strengthening, including governance and financing+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' --> Financing for NCDs and Mental Health: Where will the money come from? <!-- END CUSTOM TEMPLATE OUTPUT from 'themes/custom/whokap/templates/field/field--node--title.html.twig' -->

World Health Organization, World Bank Group

Financing for NCDs and Mental Health: Where will the money come from?

Publication

14 Feb 2025

This policy brief reviews the options for increasing funding for NCDs and mental health from the perspective of health ministries, finance ministries, and development agencies. This policy brief complements another policy brief, Financing for NCDs an...

PublicationHealth taxationHealth system strengthening, including governance and financing

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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.

Read more

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