Delegates from 179 countries meeting in Moscow signed up to the agreement, which gives individual countries licence to set their own taxes on cigarettes, as part of the international health body's Framework Convention on Tobacco Control.
"Any policy to increase tobacco taxes that effectively increases real prices reduces tobacco use," said the agreement, seen by AFP.
"There is no single optimal level of tobacco taxes that applies to all countries," added the UN's health agency, which has previously recommended tax should account for 70 per cent of cigarette retail prices.
Although the guidelines are "not legally binding," as the chief of the FCTC secretariat, Vera Luiza da Costa e Silva, told AFP, activists argue ramping up duties on cigarettes is the best way to cut smoking rates around the globe.
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But the move has sparked anger in the tobacco industry, which is already wrestling with more stringent anti-cigarette laws in its fastest-growing emerging markets.
"The proposals infringe on national sovereignty and are fiscally unsound, which is why they were rejected two years ago" at the WHO's last biannual summit, she said.
Both the United States and Canada boycotted the meeting in Moscow amid a standoff with Russia over its support for separatist rebels in Ukraine.