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Optimised and coherent fiscal policies
Panama uses hard earmarking to direct revenues from tobacco and alcohol taxes towards public health. Between 2010 and 2018, the government collected an average of US$24.7 million annually in tobacco tax revenue, half of which was earmarked for health promotion and prevention, surveillance and tobacco control. Revenues from alcohol excise taxes were also allocated to social and health priorities, including sports promotion and mental health programmes. Panama’s SSB tax, introduced in 2020, was likewise intended to fund health priorities, although implementation of the earmarking has been delayed.
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Investment in/prioritisation of data and surveillance
Panama earmarks a portion of public revenue from tobacco taxes to support health priorities, including surveillance. This earmarking links fiscal policy with investment in the systems needed to monitor health risks and guide action towards stronger NCD prevention and care.
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Concrete spending targets established
Not yet assessed
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Strategic access levels to lower costs of medicines and devices
Not yet assessed



