Cigarette Tax Scorecard (4th Edition): Bosnia and Herzegovina [Fact Sheet]

This Fact Sheet was written based on the findings of the fourth edition of the Cigarette Tax Scorecard. The brief evaluates the cigarette tax policies in Bosnia and Herzegovina. In 2024, Bosnia and Herzegovina scored 2.63 points out of 5 overall. This is higher than the income group and global averages, but lower than the regional average. The overall score is an average of the following components: the cigarette price, affordability change, the tax share of the price, and the tax structure. Bosnia and Herzegovina received the most points in the tax share component with 4.5 points. On the other hand, Bosnia and Herzegovina received 0 points in the affordability change component. Bosnia and Herzegovina's overall score decreased from 2014 to 2024, largely due to a failure to reduce affordability. This fact sheet concludes with recommendations for Montenegro's government to strengthen their tax policies in line with best practices to improve public health while raising tax revenues.

View the entire Scorecard here.