12/09/2026
๐๐ก๐๐ญ ๐ฐ๐๐ซ๐ ๐ญ๐ก๐ ๐ค๐๐ฒ ๐๐ ๐ซ๐๐๐ฆ๐๐ง๐ญ๐ฌ ๐๐ญ #๐๐๐๐๐๐๐๐๐๐?
The 2nd Southern African Conference on To***co Taxation ( ) ended on a high note in Windhoek, Namibia, with delegates reaffirming their commitment to advancing effective to***co taxation to reduce to***co consumption and mobilise sustainable domestic resources for health.
A key outcome was the adoption of the Windhoek Declaration on To***co Taxation and Domestic Health Financing. The Declaration sets out a shared direction for governments, revenue authorities, civil society, researchers and development partners.
Among the key resolutions, delegates called for:
๐ ๐๐ญ๐ซ๐จ๐ง๐ ๐๐ซ ๐ญ๐จ๐๐๐๐๐จ ๐ญ๐๐ฑ ๐ฌ๐ฒ๐ฌ๐ญ๐๐ฆ๐ฌ: Progressively moving towards the WHO benchmark of to***co taxes constituting at least 75% of the retail price, while regularly adjusting taxes for inflation and income growth.
๐ ๐๐ฆ๐ฉ๐ซ๐จ๐ฏ๐๐ ๐ญ๐๐ฑ ๐๐๐ฆ๐ข๐ง๐ข๐ฌ๐ญ๐ซ๐๐ญ๐ข๐จ๐ง: Expanding digital tax systems, secure tax stamps, track-and-trace mechanisms and customs cooperation to curb illicit trade and protect public revenue.
๐ ๐๐ฎ๐ฌ๐ญ๐๐ข๐ง๐๐๐ฅ๐ ๐ก๐๐๐ฅ๐ญ๐ก ๐๐ข๐ง๐๐ง๐๐ข๐ง๐ : Ensuring that, where to***co tax revenues are earmarked for health, they complement existing health budgets and are managed transparently.
๐ ๐๐๐ง๐๐๐ซ, ๐ฒ๐จ๐ฎ๐ญ๐ก ๐๐ง๐ ๐๐ช๐ฎ๐ข๐ญ๐ฒ ๐๐จ๐ง๐ฌ๐ข๐๐๐ซ๐๐ญ๐ข๐จ๐ง๐ฌ: Designing to***co tax policies that deliberately address the disproportionate harm experienced by women, children, young people and low-income households, while clearly identifying them as beneficiaries of health financing.
๐ ๐๐ซ๐จ๐ญ๐๐๐ญ๐ข๐จ๐ง ๐๐ซ๐จ๐ฆ ๐ข๐ง๐๐ฎ๐ฌ๐ญ๐ซ๐ฒ ๐ข๐ง๐ญ๐๐ซ๐๐๐ซ๐๐ง๐๐: Strengthening implementation of Article 5.3 of the WHO Framework Convention on To***co Control and promoting transparency in interactions with the to***co industry.
The Declaration also calls for stronger regional cooperation, independent evidence and clearer public communication to support effective to***co tax reforms across Africa.
Adopted on 11 September 2026, the Windhoek Declaration provides a common reference point for turning regional dialogue into practical action.
African Tax Administration Forum (ATAF) Centre for Trade Policy and Development Namibia Development Foundation
***coTaxation