Cigarette Tax Scorecard (4th Edition): Brazil [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 Brazil. In 2024, Brazil scored 2 points out of 5 overall. This is lower than the region, income group, and global averages, which suggests that there is substantial room for improvement. 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. Brazil received the most points in the tax structure component with 4 points. On the other hand, Brazil received zero points in the affordability change component. Brazil's overall score has been decreasing since 2016, although there was a slight increase in 2024. The country is currently in the midst of a major tax reform, so there is significant opportunity to implement best practices. This fact sheet concludes with recommendations for Brazil's government to strengthen their tax system to improve public health while raising tax revenues. 

View the entire Scorecard here.