Cigarette Tax Scorecard (4th Edition): Sri Lanka [Fact Sheet]

This Fact Sheet was written based on the findings of the fourth edition of the Cigarette Tax Scorecard. The fact sheet evaluates the cigarette tax policies in Sri Lanka. In 2024, Sri Lanka scored 2.38 points out of 5 overall. This is higher than the average scores of its region, income group, and the global average, but there is still ample room for improvement relative to 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. Sri Lanka received the most points in the price component with 5 points. On the other hand, Sri Lanka received zero points in the affordability change component and 1 point in the tax structure component. Sri Lanka’s overall score increased from 2014 to 2020, but decreased after due to a failure to reduce affordability over time. This fact sheet concludes with recommendations for Sri Lanka's government to strengthen their tax system to improve public health while raising tax revenues. 

View the entire Scorecard here.