Painting over cigarette smoke can help to mask the smell, but it will not completely eliminate it. 

To get rid of the smell of cigarette smoke, you will need to take steps to clean and deodorize the walls before you paint.

• Clean with TSP: Before applying the primer, you should clean the surface with TSP. TSP is used to remove dirt, grime, grease, and other contaminants from the surface. This step ensures that the surface is clean and ready for painting. 

• Kilz Original Primer: After cleaning the surface with TSP and allowing it to dry, You will need to prime it with a good coat of KILZ first. And propably take out the carpet.

• Paint: Apply two coats of regular paint to cover up the smoke smell completely.

• Ventilate the area: Open all the windows and doors and let the air circulate for several days. You can also use fans to help move the air around.

After you have painted, you may still be able to smell the cigarette smoke faintly. If the smell is still strong, you may need to hire a professional cleaning company to help you get rid of it.