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The 3 by 35 Initiative

The world is facing a pivotal moment in financing for sustainable development. As official development assistance (ODA) continues to decline, countries must urgently turn to sustainable, domestically sourced financing to meet the Sustainable Development Goals (SDGs). In response, the World Health Organization (WHO) is leading the 3 by 35 Initiative, a bold global effort to increase the real prices of any or all of three unhealthy products – tobacco, alcohol, and sugary drinks by at least 50% by 2035 through tax increases, while taking into account each country’s unique context.

This effort is expected to reduce consumption of harmful products while mobilizing an additional US$ 1 trillion in public revenue globally over the next decade.

These three products are major contributors to noncommunicable diseases (NCDs), the leading cause of death and disability worldwide. Tobacco alone causes over 7 million deaths annually. The consumption of alcohol and sugary drinks further fuels the global burden of NCDs, undermining health, economic productivity, and sustainable development.

The 3 by 35 Initiative aims to revitalize health taxes as a powerful tool to reduce harmful consumption, save lives, and generate vital public revenue. By implementing well-designed and effectively enforced taxes on these products, countries can mobilize significant domestic resources while advancing public health. A recent analysis suggests that a one-time tax increase sufficient to raise prices by 50% could generate up to US$ 3.7 trillion in new revenue globally within five years, or an average of US$ 740 billion per year – equivalent to 0.75% of global GDP.

This Initiative functions as a collaborative alliance. WHO will coordinate efforts with a coalition of development partners, civil society, academic institutions, and national governments. Together, they will support countries in designing, implementing, and sustaining effective health tax policies tailored to local contexts. This includes technical assistance on legal frameworks, tax administration, policy advocacy, and public engagement.

The 3 by 35 Initiative has three key actions:

  1. Mobilizing countries – WHO and partners will engage heads of state, finance and health ministries, and civil society to build political momentum. Countries participating in the Initiative will benefit from peer learning, strategic support, and global recognition.
  2. Supporting country-led policies – Countries requesting assistance will receive direct support to develop tailored, evidence-based health tax policies. Others will benefit from a shared knowledge platform offering guidance, tools, and best practices.
  3. Building commitment and partnerships – Through inclusive dialogue and collaboration, the Initiative seeks to shift public and political perceptions, foster cross-sector alliances, and strengthen the role of civil society in advocating for sustainable health financing.

At a time of growing fiscal constraints and rising demand for health services, the 3 by 35 Initiative offers a path forward: reducing dependence on external aid while promoting healthier societies and stronger economies. Health taxes are not only smart economics, they are essential tools for achieving the SDGs.

Led by the WHO, and supported by a range of global partners, the 3 by 35 Initiative invites all countries to join this movement for a healthier, more financially resilient future.

List of partners/champions:

  • Alliance for Health Policy and Systems Research
  • Bloomberg Philanthropies
  • Campaign for Tobacco Free Kids
  • Centre for Global Development (CGDev)
  • Economics for Health at Johns Hopkins Bloomberg School of Public Health
  • Movendi International
  • NCD Alliance
  • OECD
  • SEATCA – Southeast Asia Tobacco Control Alliance.
  • United Nations Development Programme (UNDP)
  • Vital Strategies
  • World Bank

To get in touch, please reach out to healthtaxesunit@who.int