The Conference of the Parties to the WHO FCTC decided on Voluntary Assessed contributions (VAC) as the means by which Parties to the Convention would make their contributions at COP1 (Geneva, 6–17 February 2006), as part of decision FCTC/COP1(11), Budget and work plan 2006–2007.

In November 2016, COP7, as part of decision FCTC/COP7(23), decided that for future years, Parties' contributions shall be designated as Assessed Contributions (AC).

WHO FCTC Secretariat’s Programme Budget is financed through the assessed and extrabudgetary contributions. AC are the dues countries pay as a financial commitment to the Convention. The amount each Party pays is calculated in relation to the country's wealth and population. Extrabudgetary contributions are voluntary donations intended to finance activities in line with the Workplan and Budget adopted by the Conference of the Parties.

• FCTC/COP/6/23 Voluntary assessed contributions
• FCTC/COP5(17)

Arrears in the payment of assessed contributions

• FCTC/COP4
• FCTC/COP3
• FCTC/COP2
• FCTC/COP1