Using the TaXSIM simulation tool allows for anticipation of the effects of a specific tax increase, foreseeing the passage from 5,000 FCFA to 10,000 FCFA for 1,000 sticks in 2027, raising the overall tax pressure to 52%, and then an adjustment to 15,000 FCFA in 2028 to bring the tax rate to 65%. The progressive application of these measures aims to reduce the number of smokers by 47,000 in 2027 and 65,000 in 2028.

The regulatory imperative responds to the growth of the number of consumers, which stood at 1.3 million in 2025, representing an increase of 200,000 individuals over one year. Statistics from the National Institute of Statistics indicate a 19% increase in volume and 16.9% in value of cigar and cigarette imports during the 2025 fiscal year, totaling 2,424 tons valued at 14,145 billion FCFA. Export flows from the sector recorded a 65.3% increase in volume and 65.5% in value, totaling 165 tons for a value of 2,211 billion FCFA. However, the value of foreign purchases remains 6.4 times higher than external sales, reflecting a persistent trade imbalance.

The establishment of a unified excise tax for all goods, without distinction between local production and imported goods, seeks to align with international norms while regulating distribution actors. The national market remains dominated by the multinational British American Tobacco, followed by the local processor Cameroon Tobacco Company, alongside commercial intermediaries such as Sodisni and Philip Morris International. The restructuring of the tax framework thus aims to increase the final cost of the pack to curb access to tobacco products, while also boosting public treasury revenues.


BCN

Tags: tabac taxation fumeurs santé publique économie politique fiscale industrie du tabac régulation consommation