Introduction: In the Health Economy research context usually researches are assuming that the probability of the morbidity attributable to smoking is equal to the probability of the health spend attributable to smoking. Also is attributed the whole health spend because of active smokers to smoking. To solve this limitation, the authors suggested a new rate to measure the smoking economic burden by morbidity. Objective: To evaluate the feasibility from a new rate to measure the smoking economic burden by morbidity. Methods: Was made a bibliographic research to describe the estimation process from the smoking economic burden by morbidity. Were utilized as theoretical method the analysis and synthesis, the comparative and the systematization. As empiric methods were used the Principle of Multiplication and the bibliographic research. Results: The rate designed solves the limitation identified during the research about the estimation of the smoking economic burden by morbidity. Conclusion: The new rate will provide a better estimation from the smoking economic burden by morbidity. It application will may identify the role of active smokers and passive smokers in the formation of the smoking economic burden. However, it application must be agree to the supposes identified.