Senate passes higher VAT, sugar fee and alcohol excise on drinks for 2027

Three drink-related bills clear the Senate

The Senate passed three bills that raise taxes and fees on drinks. All three changes are due to take effect on 1 January 2027. The VAT bill and the alcohol excise bill passed without amendments, while the sugar fee change was adopted as an amendment to the public health law. Vote tallies differed by bill, with the alcohol excise bill backed by 85 senators and no opponents or abstentions.

VAT on juiced energy drinks

The Senate passed the VAT bill with no amendments, with 62 senators in favour, none against and 23 abstaining. The law ends the reduced VAT treatment for energy drinks containing juice, as well as for alcohol-free beers and wines containing juice. Qualifying drinks contain at least 20% fruit, vegetable or mixed fruit-vegetable juice. The rate would rise to 23% from 5% in retail trade and from 8% in restaurants and catering. The bill also covers non-alcoholic drinks with alcohol content above 0.0% up to 0.5%, non-alcoholic beer at 0.0%, and other alcohol-free drinks made by dealcoholisation or by halting fermentation, such as wine or cider, as well as drinks with added caffeine or taurine. The bill now goes to the president.

Sugar fee on sweetened and caffeinated drinks

The Senate also adopted changes to the public health law that increase the sugar fee, with 62 votes in favour, 2 against and 19 abstentions. The base fixed fee rises from 50 to 70 grosz per litre for drinks with up to 5 grams of sugar per 100 ml or any amount of at least one sweetening substance. The variable part goes from 5 to 10 grosz for each gram of sugar above 5 grams per 100 ml. The maximum fee per litre climbs from 1.20 zł to 1.80 zł. The steepest increase applies to drinks with caffeine or taurine, where the fee goes from 10 grosz to 1 zł per litre, which is tenfold. The change also reaches high-sweetened fruit syrups with little juice that are sold as dietary supplements, except in packs of up to 200 ml, such as some cough syrups or immunity preparations.

Alcohol excise and the health fund

The Senate passed the alcohol excise bill without amendments, with 85 senators in favour and none against or abstaining. The excise on ethyl alcohol rises from 8,811 zł to 10,109 zł per hectolitre of 100% alcohol. Beer goes from 12.04 zł to 13.82 zł per hectolitre for each degree Plato. Wine and other fermented drinks rise from 245 zł to 280.83 zł per hectolitre, intermediate products from 490 zł to 562.93 zł, and cider and perry with alcohol up to 5% from 97 zł to 116.4 zł per hectolitre.

Wine and other fermented drinks, current rate245

Wine and other fermented drinks, 2027 rate280.83

Intermediate products, current rate490

Intermediate products, 2027 rate562.93

Cider and perry up to 5%, current rate97

Cider and perry up to 5%, 2027 rate116.4

Wine and other fermented drinks, current rate

245 zł per hectolitre

Wine and other fermented drinks, 2027 rate

280.83 zł per hectolitre

Intermediate products, current rate

490 zł per hectolitre

Intermediate products, 2027 rate

562.93 zł per hectolitre

Cider and perry up to 5%, current rate

97 zł per hectolitre

Cider and perry up to 5%, 2027 rate

116.4 zł per hectolitre

Data from the article text

The bill directs the additional revenue to the National Health Fund (NFZ). Because the scale of that increase will only be known in 2028, the NFZ subsidy is to be raised in 2027 and again in 2028 and then settled, so the 2028 data can shape the 2029 budget.