Poland Expands Sugar Tax to Include More Beverage Categories
Poland's government is seeking to significantly enhance its sugar tax by broadening its scope to encompass more beverages, concentrates, and drink-form dietary supplements. This proposal is part of an amendment to the 2015 Public Health Act, published in June 2026, and aims to strengthen public health measures while increasing funding for healthcare.
The proposed amendment suggests increasing existing tax rates and removing exemptions that allow certain manufacturers to evade the levy. If adopted, the legislation could be enacted by January 2027. The government argues that the current sugar tax, implemented in 2020, is insufficient to influence consumer behavior effectively.
Under the new proposal, the fixed rate for beverages with up to 5g of sugar per 100ml or any specified sweeteners will rise from PLN 0.50 to PLN 0.70 per litre. Additionally, the variable charge for sugar content exceeding 5g per 100ml will double from PLN 0.05 to PLN 0.10, and the levy for caffeine or taurine will increase from PLN 0.10 to PLN 1.00 per litre. The maximum levy would also rise from PLN 1.20 to PLN 1.80 per litre.
The proposed changes would expand the tax to include all drink concentrates, whether sold as liquids, semi-liquids, solids, or syrups, at a rate of PLN 3 per litre or kilogram. Drink-form dietary supplements would also be taxed, except for products sold in packs of 200ml or less.
The government has highlighted that some manufacturers have reformulated products to meet current exemptions by increasing juice content and reducing sugar. The proposed legislation would remove exemptions for beverages containing at least 20% juice and no more than 5g of sugar if they contain caffeine, taurine, or sweeteners.
The changes are intended to deter the consumption of sugar-sweetened beverages and generate additional revenue for the National Health Fund (NFZ). In 2025, expenditures by the NFZ reached PLN 220.2bn, with obesity-related costs potentially ranging from PLN 4.4bn to PLN 44.1bn.
Despite these intentions, the proposal has faced opposition from a coalition of 20 industry organizations, including the Polish Federation of Food Industry. They argue that the tax's expansion lacks evidence of public health benefits and could negatively impact the industry, leading to retail price increases and cross-border shopping. Additionally, taxing juice-containing beverages could affect the demand for Polish fruit, impacting growers and processors. The proposal is currently under consultation, with feedback to be considered before any parliamentary progression.
