The West African Tax Administration Forum (WATAF) is calling for stronger regional cooperation and better coordination of tobacco taxes as ECOWAS member states meet in Conakry to review the bloc’s policy on excise duties for tobacco products.
The three-day meeting, running from August 10 to 12, brings together tax officials from ECOWAS member states, the ECOWAS and UEMOA Commissions, the World Health Organization, World Bank, African Tax Administration Forum (ATAF), WATAF and other development partners.
The discussions are focused on how countries are applying the existing regional tobacco tax framework and what changes are needed to improve tax collection, reduce tobacco use and tackle the growing problem of illicit trade.
WATAF Executive Secretary Jules Tapsoba said tobacco taxation should be viewed not only as a source of government revenue but also as a public health measure.
He said higher and better-designed tobacco taxes can make cigarettes and other tobacco products less affordable, potentially reducing consumption while providing governments with additional revenue for public services, including healthcare.
A presentation by the ECOWAS Commission indicated that the proposed 2026 directive would replace the existing 2017 framework, which had not been fully implemented by any ECOWAS member state as of 2024.
The presentation also noted that tobacco products remain relatively undertaxed across the region, limiting the ability of governments to raise revenue and address the health consequences associated with tobacco use.
Under the proposed changes, the minimum specific excise duty would increase from US$0.80 per pack in the first phase to US$1.40 per pack by the third phase.
The proposed framework would also require countries to apply a specific or mixed excise tax system and introduce annual adjustments based on either inflation or a minimum five-percent increase after the third phase.
The revised framework would further cover newer products, including heated tobacco products and electronic nicotine delivery systems, while strengthening measures to prevent smuggling and other forms of illicit trade.
According to the ECOWAS Commission, the proposed measures could significantly increase tobacco tax revenues across the region compared with the 2024 baseline. The reforms also aim to reduce smoking rates, cigarette sales and tobacco use among young people.
Tapsoba said the proposals demonstrate why revenue collection and public health should be addressed together when governments develop tobacco tax policies.
The opening session brought together representatives of ECOWAS member states and regional institutions, along with officials from the WHO, World Bank Group and other partners.
Guinea’s Minister of Economy and Finance also addressed the meeting, highlighting the role of excise taxes in raising public revenue while discouraging the consumption of products harmful to public health.
Participants called for greater regional cooperation to address tobacco-related health concerns, improve tax compliance, close loopholes and strengthen efforts against the illegal movement of tobacco products across borders.
WATAF has previously participated in regional discussions on tobacco taxation and illicit trade. In July 2023, the organisation joined a meeting of national experts on tobacco taxation and illicit trade in Accra, Ghana, held with the participation of ECOWAS and the WHO.
In 2025, WATAF also took part in the validation of a tobacco excise tax simulation study in Abuja, Nigeria, where it stressed the importance of considering West Africa’s cross-border trade realities when designing tobacco tax policies.
The Conakry meeting is expected to review national excise tax structures, revenue performance, challenges to regional harmonisation and international experiences.
Participants will also discuss tracking and tracing systems, controls against illicit trade, tax administration, data management, audit capacity and the need for technical support.
The meeting is expected to end with recommendations and a communiqué outlining priority actions for ECOWAS member states and regional institutions as they work to revise and strengthen the bloc’s tobacco excise tax framework.
