Cigarette Tax Scorecard (4th Edition): Montenegro [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 Montenegro. In 2024, Montenegro scored 3 points out of 5 overall. This is higher than the income group and regional averages, yet there is ample room for improvement relative to the top performers. 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. Montenegro received the most points in the tax structure component with the highest score of 5. On the other hand, Montenegro received 0 points in the affordability change component. Montenegro's overall score decreased between 2018 and 2024 due to a failure to reduce affordability, although the tax structure improved in that time. 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.