View source for How Different Budget Proposals Captured Tobacco Taxation in Sri Lanka

==Summary==
*Sri Lanka became a Party to the [[Framework Convention on Tobacco Control (FCTC)]] in February 2005.
*“Raise tobacco tax” is identified as the most effective strategy of the MPOWER strategies recommended by the FCTC.
*This page summarises how different government captured this important strategy in their budget speeches.

==Introduction==
Sri Lanka became a Party to the [[Framework Convention on Tobacco Control (FCTC)]] on 27 February 2005.<ref> Tobacco Control Laws. [http://web.archive.org/web/20251229074732/https://www.tobaccocontrollaws.org/legislation/sri-lanka Legislation by Country/Jurisdiction Sri Lanka], 11 February 2024, accessed December 2025</ref> [[Framework Convention on Tobacco Control (FCTC)]] is the global health treaty of WHO to combat the tobacco epidemic. [[FCTC Article 6: Price and Tax Measures to Reduce the Demand of Tobacco]] recommends its parties to have efficient and effective tobacco tax and administration systems to significantly reduce tobacco consumption and prevalence. It also identifies tobacco taxation as a sovereign right of parties and instructs to protect tax policies from vested interests.<ref> World Health Organization. [http://web.archive.org/web/20251229075133/https://www.who.int/europe/teams/tobacco/who-framework-convention-on-tobacco-control-(who-fctc) WHO Framework Convention on Tobacco Control (WHO FCTC)], 2025, accessed December 2025</ref> 

==Tobacco taxation in Sri Lanka prior to FCTC==
* Before the FCTC era, taxation was based on tobacco leaf before manufacturing rather than on the tobacco products before sale. The earliest formal tobacco tax law in Sri Lanka was the Tobacco Tax Act No. 27 of 1953.<ref name = lawnet> Lawnet. [https://web.archive.org/web/20260112052739/https://www.lawnet.gov.lk/wp-content/uploads/leg_enact_1981/1981Y13V355C.html Tobacco Tax], 24 July 1953, accessed January 2026</ref>
* Tobacco Tax Act No. 27 of 1953 imposed a specific tax on tobacco leaf intended to be used in manufacturing cigarettes or pipe tobacco. It also granted refunds of such tax to manufacturers of exported cigarettes or pipe tobacco.<ref name = lawnet/>  
* Initially, the tax was levied per cigarette stick regardless of its size. 
* In 1989, Sri Lanka imposed excise duty on cigars, cheroots, cigarillos, and cigarettes of tobacco or tobacco substitutes based on their length categories under Excise (Special Provision) Act, No. 13 of 1989.<ref name = IPS> Institute of Policy Studies of Sri Lanka. [https://web.archive.org/web/20260112055433/https://www.ips.lk/wp-content/uploads/2020/10/Elasticity-Estimates-for-Cigarettes-in-Sri-Lanka_E_Book.pdf Elasticity Estimates for Cigarettes in Sri Lanka], October 2020, accessed January 2026</ref> 
* In 1999, the government re-enacted the Tobacco Tax Act to extend tobacco tax coverage formally to all manufactured tobacco products, including cigarettes, cigars, beedis, and pipe tobacco.<ref name = IPS/>  
* In 2004, the Tobacco Tax (Amendment) Act No. 9 of 2004 introduced licensing for beedi tobacco importers, defining "beedi tobacco," removing the term "cigarette substitutes," and enhancing enforcement powers for excise officers to inspect premises, seize contraband, and arrest offenders, all aimed at controlling tobacco products and increasing revenue.<ref name = taxamendment> Parliament of the Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260112061859/https://documents.gov.lk/view/acts/2004/10/09-2004_E.pdf Tobacco Tax (Amendment) Act, No. 9 of 2004], 08 October 2004, accessed January 2026</ref>
[[Image: tax amendment.jpg|600px|thumb|center|Image 1: Front page of the Tobacco Tax (Amendment) Act, No. 9 of 2004, published as a supplement to Part II of the Gazette. Source: Parliament of the Democratic Socialist Republic of Sri Lanka<ref name = taxamendment/>]]

==How Tobacco Taxation was captured in budget speeches under different Governments in Sri Lanka since the ratification of FCTC==
The following tables presents the information on how different budget proposals captured tobacco taxation in Sri Lanka since ratification of the [[Framework Convention on Tobacco Control (FCTC)]] in 2005.
===Year 2004 to 2010===
*Government – The 6th Parliament of the Democratic Socialist Republic (DSR) of Sri Lanka<ref name=government> Parliament of Sri Lanka. [https://web.archive.org/web/20260112064219/https://www.parliament.lk/en/learn/handbook-of-parliament/parliament-duration Duration of Parliament], undated, accessed January 2026</ref>
*Ruling Party – United Peoples’ Freedom Alliance (Eksath Janatha Nidahas Sandhanaya)<ref> Election commission of Sri Lanka. [https://elections.gov.lk/web/wp-content/uploads/election-results/parliamentary-elections/general-election-2004.pdf parliamentary General Election 2004], undated, accessed February 2026</ref>
*Head of State – [[Mahinda Rajapaksa]]<ref name = head> Parliament of Sri Lanka. [https://www.parliament.lk/en/learn/handbook-of-parliament/heads-of-state Heads of State], undated, accessed December 2025</ref>
Table 1: Mentioning of tobacco taxation in the Budget Speeches during the 6th Parliament of Sri Lanka
{| border="1" cellpadding="1"
! scope="col" width="300px" | Year
! scope="col" width="300px" | Finance Minister responsible<ref name=financeminister> [https://www.treasury.gov.lk/web/about/section/history Finance Ministers],2020, accessed December 2025</ref>
! scope="col" width="600px" | Mentioning of tobacco taxation in the budget speech
! scope="col" width="600px" | Implementation of the proposed changes 
|-
|2006 || [[Mahinda Rajapaksa]]|| Budget speech is not publicly available||
|-
|2007 || [[Mahinda Rajapaksa]]
|| 
*Improved tax on tobacco contributing to a 22% increase in revenue 
*Increased the Business Turnover Tax Rate to 5% on cigarettes for North and Eastern province<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260219032327/https://www.parliament.lk/uploads/documents/hansard/PUBDOC1198_document.pdf Parliamentary Debates], 16 November 2006, accessed February 2026</ref>
||
*Implemented –Excise Tax increased on cigarettes and the Mid-Year Fiscal Position Report notes it contributed to a 2% decline in cigarette sales and a moderate growth in VAT revenue<ref> Ministry of Finance and Planning. [http://web.archive.org/web/20251229083857/https://www.treasury.gov.lk/api/file/7dc4c6d9-4b8f-437c-9328-ac6611084bd0 Mid Year Fiscal Position Report-2007], 2007, accessed December 2025</ref> In accordance with the ‘’Mathata thitha’’ (මතට තිත) programme, it was proposed to discourage the usage of cigarettes; the prices of certain categories of cigarettes were increased by fifty cents.<ref> Daily News. [http://web.archive.org/web/20260207183022/https://archives.dailynews.lk/2007/07/06/pol10.asp Approval for VAT deduction for essential items, price increase for cigarettes], 6 July 2007, accessed February 2026</ref> 
*Implemented - Increased the Business Turnover Tax Rate to 5% on cigarettes<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [http://web.archive.org/web/20260207180807/https://www.ird.gov.lk/en/publications/Gazette_Documents/20071478_8(E).pdf#:~:text=The%20Gazette%20of%20the%20Democratic%20Socialist%20Republic%20of%20Sri%20Lanka&text=and%20published%20in%20the%20Gazette%20Extraordinary%20No. The Gazette of the Democratic Socialist Republic of Sri Lanka], 01 January 2007, accessed February 2026</ref>
|-
|2008 || [[Mahinda Rajapaksa]]
|| 
* Proposed revisions to the Excise and Cigarettes Tax 
*Expected to increase the price of a cigarette by Rs.2/-<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260219032632/https://www.parliament.lk/uploads/documents/hansard/PUBDOC1395_document.pdf Parliamentary Debates], 07 November 2007, accessed February 2026</ref>
||
*Implemented –increased the rate of excise duty on cigarettes<ref> Ministry of finance. [https://web.archive.org/web/20260209055957/https://www.treasury.gov.lk/ta/web/fiscal-policy-department-gazette/section/2008 Fiscal Policy Department Gazette], 06 November 2008, accessed February 2025</ref> And according to the Mid-Year Fiscal Position Report the percentage increase of excise duty from June 2007 to March 2008 range from 17-30%<ref> Ministry of Finance and Planning. [https://web.archive.org/web/20260208130907/https://www.treasury.gov.lk/web/mid-year-fiscal-position/section/2008 Mid Year Fiscal Position Report -2008], 2008, accessed February 2025</ref> 
*Implemented – Cigarette price of gold-leaf increased by Rs. 2.00 and Bristol/Viceroy increased by Rs. 1.00<ref> Central Bank of Sri Lanka. [https://web.archive.org/web/20260209061042/https://www.cbsl.gov.lk/sites/default/files/cbslweb_documents/publications/annual_report/archives/en/2008_8_Chapter_04.pdf Central Bank of Sri Lanka Annual Report– 2008: Chapter 04 - Prices, Wages, Employment and Productivity],2008, accessed February 2026</ref>
|-
|2009 || [[Mahinda Rajapaksa]]
|| 
*Didn't mention a tobacco tax intervention. 
*However, proposed to allocate Rs. 100 million to the Excise Department, religious places of worship, schools, and voluntary organisations to eliminate the drug menace from the society through the ‘’Mathata thitha’’ (මතට තිත) programme and to rehabilitate those who are addicted to alcohol, drugs, and cigarettes<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260219032908/https://www.parliament.lk/uploads/documents/hansard/PUBDOC1777_document.pdf Parliamentary Debates], 06 November 2008, accessed February 2026</ref>
||
*Not implemented –There is no clear official evidence to prove it was implemented 
|}

===Year 2010 to 2015===
*Government – The 7th Parliament of the Democratic Socialist Republic (DSR) of Sri Lanka<ref name=government/>
*Ruling Party – United Peoples’ Freedom Alliance (Eksath Janatha Nidahas Sandhanaya)<ref> Election commission of Sri Lanka. [https://elections.gov.lk/web/wp-content/uploads/election-results/parliamentary-elections/general-election-2010.pdf parliamentary General Election 2010], undated, accessed February 2026</ref>
*Head of State – [[Mahinda Rajapaksa]]<ref name = head/>
Table 2: Mentions of tobacco taxation in the Budget Speeches during the 7th Parliament of Sri Lanka
{| border="1" cellpadding="1"
! scope="col" width="300px" | Year
! scope="col" width="300px" | Finance Minister responsible<ref name=financeminister/>
! scope="col" width="600px" | Mentioning of tobacco taxation in the budget speech
! scope="col" width="600px" | Implementation of the proposed changes
|-
|2010 || [[Mahinda Rajapaksa]]|| Tobacco tax was not mentioned in the budget speech<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260217085928/https://www.parliament.lk/uploads/documents/hansard/PUBDOC2593_document.pdf Parliamentary Debates], 10 June 2010, accessed February 2026</ref>||
|-
|2011 || [[Mahinda Rajapaksa]]
|| 
*Proposed to allocate a sum of Rs. 200 million to implement ‘’Mathata thitha’’ (මතට තිත) initiative in every single village and township as a national priority 
*Increased the tax on profits of businesses engaged in the manufacture and distribution cigarettes from 35% to 40%<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260219033248/https://www.parliament.lk/uploads/documents/hansard/PUBDOC2895_document.pdf Parliamentary Debates], 22 November 2010, accessed February 2026</ref>
||
*Not Implemented –There is no clear official evidence to prove it was implemented
*Implemented - increased the rate of income tax of any liquor or tobacco product by 40 per centum<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209065347/https://www.ird.gov.lk/en/publications/Income%20Tax_Documents/IRAct%20No.%2022(E)2011.pdf Parliament of the Democratic Socialist Republic of Sri Lanka Inland Revenue (Amendment) Act, No. 22 of 2011], 31 March 2011, accessed February 2026</ref>
|-
|2012 || [[Mahinda Rajapaksa]]|| Tobacco tax was not mentioned in the budget speech<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260219034014/https://www.parliament.lk/uploads/documents/hansard/PUBDOC3567_document.pdf Parliamentary Debates], 21 November 2011, accessed February 2026</ref>||
|-
|2013 || [[Mahinda Rajapaksa]]
|| 
* Proposed to revise the Excise (Special Provisions) Duty on Pipe Tobacco<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://archive.tobaccounmasked.com/document/budget-2013/ The Budget Speech 2013], 08 November 2012, accessed February 2026</ref>
||
*Implemented – Revised the excise duty of pipe tobacco as Rs. 600/= per kg<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209070530/https://documents.gov.lk/view/extra-gazettes/2013/11/1837-29_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 1837/29], 21 November 2013, accessed February 2026</ref>
|-
|2014 || [[Mahinda Rajapaksa]]|| Tobacco tax was not mentioned in the budget<ref name = Budgetspeeches> Ministry of Finance, Planning and Economic Development. [http://web.archive.org/web/20251229085522/https://www.treasury.gov.lk/web/budget-speeches/section/2014 Budget Speeches], 2020, accessed December 2025</ref>||
|}

===Year 2015 to 2020===
*Government – The 8th Parliament of the Democratic Socialist Republic of Sri Lanka<ref name=government/>
*Ruling Party - [https://www.unp.lk/ United National Party]<ref> Election Commission of Sri Lanka. [https://elections.gov.lk/web/wp-content/uploads/election-results/parliamentary-elections/general-election-2015.pdf Parliamentary Elections 2015], 2015, accessed February 2026</ref>
*Head of State – [[Maithripala Sirisena]]<ref name = head/>
Table 3: Mentions of tobacco taxation in the Budget Speeches during the 8th Parliament of Sri Lanka
{| border="1" cellpadding="1"
! scope="col" width="300px" | Year
! scope="col" width="300px" |  Finance Minister responsible<ref name=financeminister/>
! scope="col" width="600px" | Mentioning of tobacco taxation in the budget speech
! scope="col" width="600px" | Implementation of the proposed changes
|-
|2015 || [[Ravi Karunanayake]]
|| 
*Proposed to increase the Excise Tax on cigarettes (to raise Rs. 14,000 million of additional revenue in 2015) 
*The income tax rate was reduced by 50% (up to a maximum taxable income of Rs.500 Mn for a period of 5 years) for manufactured products except for liquor or tobacco<ref name = Budgetspeeches/>
||
*Partially implemented – The excise duty was increased only for two cigarette length categories: cigarettes exceeding 72 mm and cigarettes exceeding 84 mm<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209084154/https://documents.gov.lk/view/extra-gazettes/2015/10/1934-40_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 1934/40], 02 October 2015, accessed February 2026</ref> 
*Implemented - the income tax rate for manufactured products reduced by 50% except for liquor or tobacco<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209085018/https://www.ird.gov.lk/en/publications/Income%20Tax_Documents/IR_Act_No._9_2015_E.pdf Inland Revenue (Amendment) Act, No. 9 of 2015], 30 October 2015, accessed February 2026</ref>
 |-
|2016 || [[Ravi Karunanayake]]
|| 
*Restructured the present Corporate income tax rate structure into a two-rate band system, the higher rate being 30% and the standard rate being 15%. Tobacco named under the higher rate (30%) 
*Proposed to increase Customs Duty on Tendu leaves (used to roll traditional cigarettes called Beedi)
*Increased the beedi manufacturing license fee from Rs.1500/- to Rs.5,000/- 
*Imposed a surtax at the rate of 25% of income tax liability on tobacco<ref name = Budgetspeeches/>
||
*Partially implemented – did not follow two-rate band system, but the government went with different rate structures and higher rates for tobacco, liquor, and gaming under subsequent legislation (40%)<ref> Daily FT. [https://web.archive.org/web/20260209090746/https://www.ft.lk/article/530017/Government-announces-changes-to-2016-Budget-proposals Government announces changes to 2016 Budget proposals], 9 March 2016, accessed February 2026</ref>
*Implemented - increased the rate of Cess specified in tendu leaves from Rs. 350 per kg. to Rs. 2000 per kg.<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209093255/https://documents.gov.lk/view/extra-gazettes/2016/7/1975-40_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 1975/40], 12 July 2016, accessed February 2026</ref> 
*Not implemented - beedi manufacturing license fee was not increased<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209092822/https://documents.gov.lk/view/extra-gazettes/2016/4/1961-07_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 1961/7], 05 April 2016, accessed February 2026</ref> 
*Not implemented –There is no clear official evidence of a surtax rate on tobacco
|-
|2017 || [[Ravi Karunanayake]]
|| 
*The corporate income tax rate increased to 40% for tobacco 
*Proposed to issue license to import tendu leaves by charging an annual license fee of Rs. 5 million 
*Government decided to allocate Rs.150 million to Sri Lanka Police and Rs. 50 million to [[National Youth Services Council]] to engage in drug prevention, eradication, and rehabilitation of those addicted to drugs 
*Government requested the [[Ceylon Tobacco Company PLC (CTC)]] to donate Rs. 500 million to the Presidential Fund to be utilised by the Presidential Task Force for the antismoking campaign<ref name = Budgetspeeches/>
||
*Implemented – The corporate income tax rate increased to 40% for tobacco<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209095947/https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_24_2017_E.pdf Inland Revenue Act, No. 24 of 2017], 24 October 2017, accessed February 2026</ref> 
*Not implemented – not issued license to import tendu leaves by charging an annual license fee of Rs. 5 million<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260209102347/https://documents.gov.lk/view/extra-gazettes/2016/12/1997-16_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 1997/16 Excise Notification No. 992], 15 December 2016, accessed February 2026</ref> 
*Implemented– the annual report of the ministry of finance, they mentioned that government expenditure as (Recurrent - 4,453,000,000 and capital - 960,500,000) for Department of Police for the purposes: Implement the Development Activities and engage in drug prevention, Eradication and rehabilitation of those addicted to drugs<ref> Ministry of Finance Sri Lanka. [https://web.archive.org/web/20260209100814/https://media.gov.lk/images/news/2018/June/annual-report-2017.pdf Annual Report 2017], 2017, accessed February 2026</ref> 
*Not implemented - [[Ceylon Tobacco Company PLC (CTC)]] publicly stated it would not make any funds available to the government outside the current tax regime under any circumstances<ref> Onlanka. [https://web.archive.org/web/20260209101219/https://www.onlanka.com/news/higher-tax-on-cigarettes-yields-desired-results-ctc-admits-fag-price-hike-hurts-wont-give-money-to-presidents-fund.html Higher tax on cigarettes yields desired results: CTC admits fag price hike hurts, won’t give money to President’s Fund], 17 December 2016, accessed February 2026</ref>The Minister got heavily criticised for this statement and it was a direct violation of  [[FCTC Article 13: Tobacco Advertising, Promotion and Sponsorship]] and [[FCTC Article 5.3]] of the WHO [[Framework Convention on Tobacco Control (FCTC)]]<ref> K. Hettiarachchi [https://web.archive.org/web/20190411072757/http://www.sundaytimes.lk/161113/news/budget-under-fire-for-offer-to-ctc-217000.html/ Budget under fire for offer to CTC], The Sunday Times, 13 November 2016, accessed February 2026</ref>
|-
|2018 || [[Mangala Samaraweera]] ||
*Did not mention a tax related intervention. 
*However, suggested to issue licenses to import Cigarettes and Cigars<ref name = Budgetspeeches/>
||
*Not Implemented – not issued license to import cigarettes<ref > Ministry of Finance, Planning and Economic Development. [https://web.archive.org/web/20260209100542/https://www.treasury.gov.lk/api/file/45a459e9-7b37-4e48-89b1-da609ddeed20 Excise Notification No. 1004 Annual Liquor Licence Fees], December 2017, accessed February 2026</ref>
|-
|2019 ||[[Mangala Samaraweera]]
|| 
*Excise Duty on cigarettes increased by 12% according to the stick length as follows: 
**60 – 67 mm - Rs.19,500/- per 1000 sticks 
**67 – 72 mm - Rs.23,000/- per 1000 sticks 
**72 – 84 mm - Rs.37,580/- per 1000 sticks 
**>84 mm - Rs.42,200/- per 1000 sticks 
*Imposed a Nation Building Tax on manufacture of Cigarettes (estimated Rs. 5,000 million revenue) 
*Revised CESS duty on importation of Tendu Leaves from Rs. 2,500 to Rs. 3,500 per Kg<ref name = Budgetspeeches/> 
||
*Implemented –excise duty on cigarettes increased as mentioned in the budget speech<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260210035045/https://documents.gov.lk/view/extra-gazettes/2019/3/2113-09_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 2113/9], 05 March 2019, accessed February 2026</ref>
*Partially implemented – Imposed a Nation Building Tax on manufacture of cigarettes, only applied for a part of the year in 2019<ref> Economynext. [https://web.archive.org/web/20260210035638/https://economynext.com/sri-lanka-hikes-cigarette-taxes-after-vat-cut-34501/ Sri Lanka hikes cigarette taxes after VAT cut], 4 December 2019, accessed February 2026</ref> 
*Implemented- cess duty on the importation of tendu leaves (beedi leaves) increased from Rs. 2,500 to Rs. 3,500 per kg<ref> news first. [https://web.archive.org/web/20260210042936/https://www.newsfirst.lk/2019/03/06/10-tax-changes-in-the-2019-budget Tax changes in the 2019 Budget], 6 March 2019, accessed February 2026</ref>
 |}

===Year 2020 to 2022===
*Government – The 9th Parliament of the Democratic Socialist Republic of Sri Lanka (First Phase) <ref name=government/>
*Ruling Party – Sri Lanka Podujana Peramuna<ref> Election Commission of Sri Lanka. [https://elections.gov.lk/web/wp-content/uploads/election-results/parliamentary-elections/Votes_Seats_NL_SBP_02.pdf Parliamentary Elections 2020], 7 August 2020, accessed February 2026</ref>
*Head of State – [[Gotabaya Rajapaksa]]<ref name = head/>
Table 4: Mentions of tobacco taxation in the Budget Speeches during the 9th Parliament of Sri Lanka
{| border="1" cellpadding="1"
! scope="col" width="300px" | Year
! scope="col" width="300px" | Finance Minister responsible<ref name=financeminister/>
! scope="col" width="600px" | Mentioning of tobacco taxation in the budget speech
! scope="col" width="600px" | Implementation of the proposed changes
|-
|2020 || [[Mahinda Rajapaksa]]|| Tobacco tax was not mentioned in the budget speech<ref name = Budgetspeeches/>||
|-
|2021 || [[Mahinda Rajapaksa]] 
|| 
*Proposed to improve the efficiency of tax collection through the introduction of a single Special Goods and Service Tax<ref name = Budgetspeeches/>
||
*Not Implemented - government did not implement the proposed Special Goods and Services Tax on cigarettes<ref> Daily FT. [https://web.archive.org/web/20260210045002/https://www.ft.lk/Columnists/Special-Goods-and-Services-Tax-Issues-and-concerns/4-729505#goog_rewarded Special Goods and Services Tax: Issues and concerns], 24 January 2022, accessed February 2026</ref>
|-
|2022 || [[Basil Rajapaksa]] 
|| 
* Proposed to increase Tax on Cigarettes 
*Proposed to implement  Special Goods and Services Tax which was proposed in 2021 budget<ref name = Budgetspeeches/>
|| 
*Not implemented – not increased the tax on cigarettes<ref> Central Bank of Sri Lanka. [https://web.archive.org/web/20260210051125/https://www.cbsl.gov.lk/sites/default/files/cbslweb_documents/publications/annual_report/2022/en/13_Box_14.pdf Major Economic Policy Measures : 2022],2022, accessed February 2026</ref> 
*Not implemented - government withdrew the special Goods and Services Tax (GST) bill after the Supreme Court’s decision of requiring a two-thirds majority and referendum to enact it as a law<ref> Lanka News Web. [https://web.archive.org/web/20260210060950/https://lankanewsweb.net/archives/5469/government-to-withdraw-sgst-exploring-other-tax-options/ Government to withdraw SGST exploring other tax options], 28 February 2022, accessed February 2026</ref>

|}

===Year 2022 to 2024===
*Government - 9th Parliament of Democratic Socialist Republic of Sri Lanka (Second Phase)<ref name=government/>
*Ruling Party – Sri Lanka Podujana Peramuna<ref> Election Commission of Sri Lanka. [https://elections.gov.lk/web/wp-content/uploads/election-results/parliamentary-elections/Votes_Seats_NL_SBP_02.pdf Parliamentary Elections 2020], 7 August 2020, accessed February 2026</ref>
*Head of State – [[Ranil Wickremasinghe]]<ref name = head/>
Table 5: Mentions of tobacco taxation in the Budget Speeches during the 9th Parliament of Sri Lanka
{| border="1" cellpadding="1"
! scope="col" width="300px" | Year
! scope="col" width="300px" | Finance Minister responsible<ref name=financeminister/>
! scope="col" width="600px" | Mentioning of tobacco taxation in the budget speech
! scope="col" width="600px" | Implementation of the proposed changes
|-
|2023 || [[Ranil Wickremasinghe]]
|| 
*Propose to impose a tax of Rs. 2 per Beedi stick<ref name = Budgetspeeches/>
||
*Implemented - tobacco tax of two rupees (Rs. 2/-) per beedi was imposed on each beedi produced<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260210063946/https://documents.gov.lk/view/extra-gazettes/2022/12/2312-71_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Extraordinary No 2312/71], 31 December 2022, accessed February 2026</ref>
|-
|2024 || [[Ranil Wickremasinghe]]
|| 
*The VAT rate relevant to tobacco increased to 18% 
*Proposed to strengthen the tax collection and enforcement in beedi Industry<ref name = Budgetspeeches/> 
||
*Implemented – increased the value added tax to 18% with effect from the 1st of January 2024<ref> Zulfick Farzan. [https://web.archive.org/web/20260210071641/https://www.newsfirst.lk/2023/10/31/tax-hike-sri-lanka-to-increase-vat-to-18-in-2024 TAX HIKE: Sri Lanka to increase VAT to 18% in 2024], News First, 31 October 2023, accessed February 2026</ref> 
*Not Implemented - There is no clear official evidence to prove that the tax collection and enforcement on beedi industry was strengthened
|}

===Year 2024 to Present (As of March 2026)===
*Government – The 10th Parliament of the Democratic Socialist Republic of Sri Lanka<ref name=government/>
*Ruling Party – Jathika Jana Balawegaya<ref> Election Commission of Sri Lanka. [https://elections.gov.lk/web/wp-content/uploads/2024/11/PE2024/All_Island_Result.pdf Parliamentary Elections 2024/11/14], 15 November 2024, accessed February 2026</ref>
*Head of State – [[Anura Kumara Dissanayake]]<ref name = head/>
Table 6: Mentions of tobacco taxation in the Budget Speeches during the 10th Parliament of Sri Lanka
{| border="1" cellpadding="1"
! scope="col" width="300px" | Year
! scope="col" width="300px" | Finance Minister responsible<ref name=financeminister/>
! scope="col" width="600px" | Mentioning of tobacco taxation in the budget speech
! scope="col" width="600px" | Implementation of the proposed changes
|-
|2025 || [[Anura Kumara Dissanayake]]|| 
*Increased corporate income tax on cigarettes from 40% to 45% 
*Proposed to increase the current tax applicable on Beedi at Rs.2 per stick to Rs.3 per stick<ref name = Budgetspeeches/><ref> Inland Revenue Department. [http://web.archive.org/web/20251229093457/https://www.ird.gov.lk/en/Lists/Latest%20News%20%20Notices/Attachments/666/PN_IT_2025-01_26032025_E.pdf Amendments to the Inland Revenue Act, No. 24 of 2017],26 March 2025, accessed December 2025</ref>
||
*Implemented -corporate income tax increased<ref> Parliament of The Democratic Socialist Republic of Sri Lanka. [https://web.archive.org/web/20260210082655/https://documents.gov.lk/view/bills/2025/2/569-2025_E.pdf The Gazette of the Democratic Socialist Republic of Sri Lanka Part II of February 21, 2025 Supplement Inland Revenue (Amendment)], 21 February 2025, accessed February 2026</ref>
*Implemented – increased the Tobacco Tax (TT) on beedis from Rs. 2 to Rs. 3 per stick<ref> Hiru News. [https://web.archive.org/web/20260210085152/https://hirunews.lk/en/business/412156/tobacco-tax-increase-on-beedis-approved-revenue-falls-below-expectations Tobacco Tax Increase on Beedis Approved, Revenue Falls Below Expectations], 30 July 2025, accessed February 2026</ref>
|-
|2026 || [[Anura Kumara Dissanayake]] || Tobacco tax was not mentioned in the budget speech<ref name = Budgetspeeches/>|| 
|}

==Tobacco Unmasked Resources==
*[[Ceylon Tobacco Company PLC (CTC)]]
*[[Framework Convention on Tobacco Control (FCTC)]]
*[[FCTC Article 6: Price and Tax Measures to Reduce the Demand of Tobacco]]
*[[FCTC Article 5.3]]
*[[Mahinda Rajapaksa]]
*[[Ravi Karunanayake]]
*[[Maithripala Sirisena]]
*[[Mangala Samaraweera]]
*[[Gotabaya Rajapaksa]]
*[[Basil Rajapaksa]]
*[[Ranil Wickremasinghe]]
*[[Anura Kumara Dissanayake]]

The local language translations
<table style="float:left"><tr><td>[[File:Sinhala.jpg|right|90px|TobaccoUnmasked_Sinhala|link=https://www.tobaccounmasked.com/sinhala/%E0%B7%81%E0%B7%8A%E2%80%8D%E0%B6%BB%E0%B7%93_%E0%B6%BD%E0%B6%82%E0%B6%9A%E0%B7%8F%E0%B7%80%E0%B7%9A_%E0%B7%80%E0%B7%92%E0%B7%80%E0%B7%92%E0%B6%B0_%E0%B6%85%E0%B6%BA%E0%B7%80%E0%B7%90%E0%B6%BA_%E0%B6%BA%E0%B7%9D%E0%B6%A2%E0%B6%B1%E0%B7%8F_%E0%B6%AD%E0%B7%94%E0%B7%85_%E0%B6%AF%E0%B7%94%E0%B6%B8%E0%B7%8A%E0%B6%9A%E0%B7%9C%E0%B7%85_%E0%B6%B6%E0%B6%AF%E0%B7%94%E0%B6%9A%E0%B6%BB%E0%B6%AB%E0%B6%BA_%E0%B7%83%E0%B6%B3%E0%B7%84%E0%B6%B1%E0%B7%8A_%E0%B7%80%E0%B7%96_%E0%B6%86%E0%B6%9A%E0%B7%8F%E0%B6%BB%E0%B6%BA]]</td><td>[[File:Tamil-new.jpg|90px|right|TobaccoUnmasked_Tamil|link=]]</td><tr></table>
</div>




==Notes==
<References/>
[[Category: Tobacco Tax and Pricing Related Issues]]
[[Category: Influencing Policy]]
[[Category: Interfering in Tobacco Control Actions]]