Poland approves higher sugar tax on sweetened beverages, energy drinks, and syrups

Cabinet approves higher beverage levies

On 29 September 2026, the Polish Council of Ministers adopted a draft amendment to the Public Health Act and related statutes to overhaul the nation's sugar fee system. The measure raises existing levy thresholds and transfers the direct obligation to pay the fee onto producers, importers, and entities acquiring sweetened beverages from other European Union member states. Under the new framework, the tax base will be calculated using total sugar content, covering both added and naturally occurring sugars declared on packaging. The reform also captures commercial donations, promotional distributions, and advertising use, while retaining tax exemptions for donations made to registered public benefit organizations for charitable purposes. Government projections outlined in the regulatory impact assessment indicate the revised framework will generate close to 1.5 billion PLN annually in additional revenue.

Revised rate structure and stimulant surcharges

The legislation introduces substantial increases across all fee tiers starting on 1 January 2027. The fixed component of the fee, applied to drinks with up to 5 grams of sugar per 100 milliliters or containing artificial sweeteners, rises from 0.50 PLN to 0.70 PLN per liter. The variable surcharge for each gram of sugar exceeding the 5-gram threshold doubles from 0.05 PLN to 0.10 PLN. Furthermore, the surcharge for beverages containing stimulants such as caffeine or taurine increases tenfold, climbing from 0.10 PLN to 1.00 PLN per liter. The maximum cumulative tax cap permitted on a single liter of beverage rises from 1.20 PLN to 1.80 PLN.

Expansion to syrups and liquid supplements

Beyond standard carbonated sodas, the draft law extends the sugar fee to liquid dietary supplements, focusing on heavily sweetened fruit syrups. Previously exempt as dietary supplements, sweetened syrups sold in packaging exceeding 200 milliliters will now be subject to the fee, while smaller containers designed for cough or immunity treatments retain their exemption. Liquid, semi-liquid, and solid concentrates will face a uniform tax rate of 3.00 PLN per liter or kilogram. Products containing at least 20% fruit juice will also lose their earlier exemption if they contain added sweeteners, caffeine, or taurine.

In Poland, more and more people are struggling with overweight and obesity, which increases the risk of diseases, including diabetes and cardiovascular diseases. One of the factors contributing to excessive body weight is frequent consumption of sweet drinks. The changes are intended to encourage producers to reduce the content of sugar and other ingredients that give drinks a sweet taste.

Revenue allocation and parliamentary hurdles

The bill now proceeds to the Sejm for legislative debate before moving to the Senate and reaching the desk of President Karol Nawrocki. In December 2025, Nawrocki vetoed a similar attempt to raise beverage taxes, citing household financial protection. Addressing the policy rationale, Minister of Finance Andrzej Domański stated that 96% of all proceeds collected from the levy bypass the central state budget and flow directly to the National Health Fund. These funds are earmarked for public health prevention, dietary education, and medical treatment of diabetes and obesity-related conditions.