Frequently asked questions about the new duty rules on soft drinks (1 April 2026)

If a beverage ingredient’s instructions – a text on the side of the container – suggests more than one dilution ratios, can I refer to the lowest ratio when declaring excise duties?

• Yes you can, provided that the maximum sugar content or equivalent permissible sweetener content is not exceeded.

For herbal infusions, what is the right way to declare excise duties when the manufacturer has not defined a dilution ratio, or no instructions are given on the packaging?

• In the absence of instructions for infusion strength or dilution, a simulated ratio should be used:
  • amount of water 250 ml per 1 teabag-type infusion bag, or
  • 250 ml water per 2 grams of the herbal infusion product.

Why is the soft-drink excise duty on solid sugar-free beverage ingredients so much higher now, although the duty otherwise should increase along with the sugar content, to collect more excise duties on sugar-rich soft drinks than on sugarless soft drinks? And why is a solid beverage ingredient subject to excise duty by reference to the volumes of drink to be derived?

·       The Act on excise duties on soft drinks (Laki virvoitusjuomaverosta (1127/2010)) sets forth the duty rate and, by consequence, the duty amount. As of 1 April 2026, several provisions of the Act are amended, so the “yield volume” from solid beverage ingredients is now the base of excise taxes.

·       The Tax Administration is the public authority having executive power, and this means that the rates as provided for in the Act are always applied.