The following changes to the soft drink tax will take effect as of 1 April 2026:
- The excise duty on soft drinks would be staggered so as to have 6 different levels based on sugar content.
- New requirements would be introduced with regard to the existing exemptions, which are in force for soft drinks based on plants: a minimum content of calcium will be specified. Further changes in accordance with the Government proposal include a simplification of the excise duties on soft drinks based on leguminous crops.
- Mineral water and non-flavoured waters containing no sweeteners would be subject to an excise duty that must be paid also for retail containers larger than 5 litres.
- The Government proposal encompasses an overall raise of the excise duty on soft drinks. For drinks containing no sweeteners, the duty would be €0.20 per litre. For sweetened drinks, the duty per litre would be €0.27, €0.35, €0.43, €0.51 or €0.59 depending on sugar content.
- Soft drinks sold by volume (not packaged in a container) would not be subject to the excise duty that depends on sugar content. Instead, the duty on these drinks would be the lowest-level duty. Soft drinks from solid ingredients would be subject to excise duty by reference to the quantity of soft drink derived from the ingredient concerned.
- Drinks with a low alcohol content would be subject to an increased excise duty on alcohol. In accordance with the Government proposal, the increased duty would concern drinks with alcohol content between 1.2 and 2.8 percent produced through fermentation.
- A pre-approval by the European Commission has been obtained concerning the planned state aid, which is related to the legal amendment as it is proposed.
Read more:
Government Proposal VM/2025/140 (bill text available in Finnish and Swedish)
