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Prevention: Tax and pricing

Countries that have taxes on sugar-sweetened beverages (SSBs)

Last updated 17-08-2021

About 50 countries have implemented taxes on sugar-sweetened beverages to date. These countries are listed below, with details including the implementation date and type of tax used. Some countries have adopted a tiered tax design, which applies different tax rates depending on sugar content.

Key Evidence


The United Kingdom’s two-tiered SSB tax, with tiers based on sugar content, was introduced in 2018


Mexico’s SSB tax based on volume was introduced in 2014


Many Pacific Island countries have introduced SSB taxes

The table below uses the following definitions:

  • Type of tax
    • Excise tax – a tax levied on a particular product at point of manufacture. An excise tax can be either:
      • Specific – based on quantity (e.g. volume or sugar content) OR
      • Ad valorem – calculated on a percentage of the wholesale or retail price1
    • Value-added tax – a consumption tax placed on a product whenever value is added at each stage of the supply chain, from production to point of sale.
  • Tax design
    • A specific excise tax can be calculated on either the volume of the drink (volumetric) or its sugar content.
  • Tiers
    • A tiered excise tax applies different rates depending on sugar content – for example, the Soft Drinks Industry Levy (SDIL) in the United Kingdom has different rates for drinks containing more than 8g of sugar per 100mL, and for drinks containing 5 to 8g of sugar per 100mL.

See How should an Australian tax on sugar-sweetened beverages be designed for more details.

Countries When introduced Type of tax Tax design Tiered?
American Samoa 2001 Specific excise for locally produced beverages; plus import tax Volumetric (specific excise)
Bahrain 2017 Ad valorem
Barbados 2015 Ad valorem
Belgium 2016 Specific excise Volumetric
Bermuda 2018 Ad valorem
Brunei 2017 Specific excise Volumetric
Chile 2014 Ad valorem YES
Cook Islands 2014 Specific excise Sugar content
Dominica 2015 Ad valorem
Ecuador 2016 Specific excise and Ad valorem Sugar content (specific excise) YES
Estonia 2018 Specific excise Sugar content YES
Fiji 2016 Specific excise for locally produced beverages; ad valorem for imported Volumetric (specific excise)
Finland 2011 Specific excise Volumetric
France 2017 Specific excise Volumetric YES
French Polynesia 2002 Specific excise for locally produced beverages; plus import tax Sugar content (specific excise) YES
Guam Unknown Specific excise Volumetric
Hungary 2011 Sales tax Volumetric
India 2017 Increased rate of Goods and Services Tax
Republic of Ireland 2018 Specific excise Sugar content YES
Kiribati 2014 Ad valorem
Latvia 2004 Specific excise Volumetric
Malaysia 2019 Specific excise Volumetric
Maldives 2017 Import tariff Volumetric
Republic of the Marshall Islands 2004 Import tax
Mauritius 2016 Specific excise Sugar content
Mexico 2014 Specific excise Volumetric
Morocco 2019 Value-added tax Sugar content YES
Nauru 2007 Import tax Ad valorem
New Caledonia 2017 Excise and import tariff
Niue Unknown Import tariff
Northern Mariana Islands 1995 Specific excise Volumetric
Norway 1981 (modified yearly) Specific excise Volumetric
Oman 2019 Ad valorem
Panama 2019 Ad valorem
Peru 2018 Ad valorem YES
Philippines 2018 Specific excise Volumetric
Poland 2021 Specific excise Volumetric and sugar content YES
Portugal 2017 Specific excise Volumetric and sugar content YES
Qatar 2019 Ad valorem
Samoa 1984 Specific excise Volumetric
Saudi Arabia 2017 Ad valorem
Seychelles 2019 Specific excise Volumetric
South Africa 2018 Specific excise Sugar content
Spain 2021 Value-added tax
Sri Lanka 2017 Specific excise Sugar content
St Helena 2014 Specific excise Volumetric
Thailand 2017 Ad valorem and specific excise Sugar content (specific excise) YES
Tonga 2013 Specific excise Sugar content YES
Tuvala 2009 Ad valorem excise and import tariff
United Arab Emirates 2017 Ad valorem
United Kingdom 2018 Specific excise Volumetric YES
Vanuatu 2015 Specific excise and import tariff Volumetric
Wallis and Futuna 2016 Import tariff Ad valorem

Sources for table:
American Samoa 23 Bahrain 245 Barbados 467 Belgium 5 Bermuda 5 Brunei 5 Chile 57 8 Cook Islands 23 Dominica 457 Ecuador 7 Estonia 29 Fiji 35 Finland 2 4 France 2410 French Polynesia 345 Guam 3 Hungary 245 India 245 Republic of Ireland 245 Kiribati 34511 Latvia 45 Malaysia 4512 Maldives 413 Republic of the Marshall Islands 23 Mauritius 514 Mexico 24715 Morocco 45 Nauru 2310 New Caledonia 3 Niue 3 Northern Mariana Islands 311 Norway 4516 Oman 417 Panama 418 Peru 4516 Philippines 4516 Poland 45 Portugal 45 Qatar 4 Samoa 345 Saudi Arabia 349 Seychelles 45 South Africa 45 Spain 45 Sri Lanka 219 St Helena 45 Thailand 45 Tonga 345 Tuvalu 3 United Arab Emirates 459 United Kingdom 4516 Vanuatu 345 Wallis and Futuna 3

In addition to the countries in the table, Micronesia, Palau, Papua New Guinea and the Solomon Islands have import tariffs for SSB. However, these tariffs are the same rate as for water, so were not included in the table.3

In the USA, regions and cities have implemented taxes on SSBs.45 In California, these are San Francisco, Berkeley, Oakland and Albany (all at 1 cent per ounce). Cook County, IL, has a 1 cent per ounce tax. Philadelphia, PA, has a 1.5 cents per ounce excise. Seattle, WA, has a 1.75 cents per ounce distribution tax. Boulder, CO, has 2 cents per ounce excise. The Navajo Nation has a 2% junk food tax that includes SSBs.


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