Australia The
Australian Beverages Council has opposed taxes while the
Australian Medical Association and
Australian Greens continued to press for a sugar tax.
Bahrain Tax since 2017.
Barbados Barbados passed a soda tax in September 2015, applied as an excise of 10%.
Brunei US$0.29/liter tax since April 2017.
Canada In 2020, the Province of
British Columbia stopped exempting soda beverages from a 7% provincial sales tax for grocery items. Still fruit juices and non-sweetened carbonated beverages continue to be tax exempt. The measure was introduced based on health recommendations to address youth obesity. In May 2021, the Province of
Newfoundland and Labrador announced a 20 cent per litre tax for sugar sweetened beverages. This tax was implemented on September 1, 2022.
Chile In 2014, a measure was passed to increase tax on sugary drinks, and reduce tax on low-sugar drinks. The tax rate was increased from 13% to 18%. A study with data from 2011–2015 found a highly significant decrease in the monthly purchased volume of the higher-taxed, sugary soft drinks by 21.6%. The direction of the reduction was robust to different empirical modelling approaches, but the statistical significance and the magnitude of the changes varied considerably. Furthermore, the authors found a barely significant decrease in the volume of all soft drinks (that is, the higher- and lower-taxed soft drinks).
Denmark Denmark instituted a soft drink tax in the 1930s (it amounted to 1.64 Danish krone per liter), but announced in 2013 that they were going to abolish it along with a
fat tax, with the stated goal of creating jobs and helping the local economy.
Dominica Dominica has a sugar tax since 2015.
Fiji Fiji has an import tax and an excise tax on soda.
Finland Finland had sugar tax between 1926 and 1999 based on customs categories. Soft drink tax was introduced in 1940. Sugar tax was reintroduced on candy and expanded onto ice cream in 2011, but in 2017 the tax was dropped, after
European Commission found it to be unfair
state aid.
France France first introduced a targeted tax on nonalcoholic sugary drinks at a national level in 2012. The tax, which is 0.0716
euro per liter, applies to both regular and diet soft drinks, flavored mineral water, and
fruit juices with added sugar, but does not apply to mineral water and 100% fruit juices (i.e., those with no added sugars). A 2019 article published in the journal
PLOS One estimated the price and consumption effects of the tax, using a
difference-in-difference methodology. on foods and drinks that contain large quantities of sugar and salt, such as soft drinks, confectionery, salty snacks, condiments, and fruit jams.
India 40% tax on sugary soda from 1 July 2017.
Ireland Sugar tax introduced on 1 May 2018. The tax sees 30 cent per litre added to the price of popular sweetened drinks containing more than 8g of sugar per 100ml.
Israel In 2022, Israel also imposed a sugary drink tax due to it adding to their obesity rates. The tax has been cancelled as of 2023.
Italy In 2018, several medical representatives forwarded an official letter to the
Minister of Health Giulia Grillo containing a proposal to raise a 20% tax on sugary drinks, seen as a way to generate benefits for consumers' general health. A debate emerged on the introduction of such a tax, seen on the one hand as a possible mean to promote a healthier diet, and on the other as a danger to the sugar industry. In September 2019 the
Prime Minister Giuseppe Conte mentioned in a public speech the idea of introducing a tax "on carbonated drinks" (not specifying if it refers only to sugary drinks), referring to it as "practicable". By the end of 2019 the proposal of a tax on the consumption of sweetened soft drinks equal to 10 Euros per hectolitre in the case of finished products and 0.25 Euros per kilogram in the case of products to be diluted has been officially approved; its official start has been then postponed to 1 January 2022. The association of soft drinks and beverages producers has renewed its opposition to the proposal, estimating that it would have as an effect a contraction of the market equal to 16%.
Malaysia Malaysia has a sugary drink tax implemented 1 July 2019.
Mauritius Mauritius passed a soda tax in 2013.
Mexico In September 2013,
Mexico's president
Enrique Peña Nieto, on his fiscal bill package, proposed a 10% tax on all soft drinks, especially carbonated drinks, with the intention of reducing the number of patients with diabetes and other cardiovascular diseases in Mexico, which has
one of the world's highest rates of obesity. According to Mexican government data, in 2011, the treatment for each patient with diabetes cost the Mexican public health care system (the largest of Latin America) around US$708 per year, with a total cost of 778,427,475
USD in 2010, and with each patient paying only 30
MXN (around US$2.31). In September 2013, soda companies launched a media campaign to discourage the Mexican Chamber of Deputies and Senate from approving the 10% soda tax. They argued that such measure would not help reduce the obesity in Mexico and would leave hundreds of Mexicans working in the sugar cane industry jobless. They also publicly accused New York City Mayor
Michael Bloomberg of orchestrating the controversial bill from overseas. In late October 2013, the Mexican Senate approved a 1
MXN per litre tax (around US$0.08) on sodas, along with a 5% tax on junk food. Research has shown that Mexico's sugary drinks tax reduced soft drink consumption. Households with the fewest resources had an average reduction in purchases of 9% in 2014, increasing to 17% by December. The study also included that "the reductions in diabetes alone could yield savings in projected healthcare costs of $983 million."
Nauru Nauru implemented a soda tax in 2007. Parties that have supported a sugar tax include the
Party for the Animals,
GroenLinks,
D66,
Christian Union, and the
Labour Party. Parties that have opposed a sugar tax include the
Socialist Party,
CDA,
SGP,
VVD, and the
FvD. Non-alcoholic beverages have since been separated from the general tax, and in 2017, the tax for sugary drinks was set to 3.34
kroner per litre. In January 2018, the Norwegian government increased the sugar tax level by 83% for general sugar-containing ready-to-eat products, and 42% for beverages. The sugar tax per litre was bumped up to 4.75 kroner, and applies to beverages which are either naturally or artificially sweetened. The 42% tax increase on non-alcoholic beverages was attacked by Norwegian retailers and received much media attention. The increase was claimed to encourage even more traffic to the Swedish border shops, as Sweden does not have tax on non-alcoholic beverages. The tax increase was rolled back to 2017-level in 2020. As a result of a budget settlement, the tax on non-alcoholic beverages was further reduced by 48.1% to 1.82 kroner per litre, effective January 2021.
Oman Tax since June 2019.
Philippines In the
taxation reform law dubbed as the
Tax Reform for Acceleration and Inclusion Law (TRAIN) signed by
Philippine President Rodrigo Duterte in December 2017. It includes taxation on sugar-sweetened drinks which will be implemented the following year, as an effort to increase revenue and to fight obesity. Drinks with caloric and non-caloric sweeteners will be taxed ₱6.00 per liter, while those using
high-fructose corn syrup, a cheap sugar substitute, will be taxed at ₱12 per liter. Exempted from the sugar tax are all kinds of milk, whether powdered or in liquid form, ground and 3-in-1 coffee packs, and 100-percent natural fruit and vegetable juices, meal replacements and medically indicated drinks, as well as beverages sweetened with stevia or coco sugar. These drinks, especially 3-in-1 coffee drinks which are popular especially among lower-income families, are to be taxed as initially proposed by the
House of Representatives version of the bill, but were exempted in the
Senate version.
Poland Poland introduced a sugar tax on soft and energy drinks in January 2021. It was reported that after its introduction prices of soft drinks increased by 36% and consumption dropped by 20%.
Portugal Portugal introduced a sugary drink tax in 2017. It also has a tax on foods with high sodium.
Qatar Tax since January 2019.
Singapore During the National Day Rally 2017, Prime Minister
Lee Hsien Loong spoke at length on the importance of fighting diabetes. He said, "If you drink soft drinks every day, you are overloading your system with sugar, and significantly increasing your risk of diabetes. Our children are most at risk because soft drinks are part of their lifestyle." On 4 December 2018, the
Ministry of Health began a consultation exercise to seek public's feedback on four proposed measures to fight diabetes including a ban on high-sugar packet drinks and implementation of a sugar tax. On 10 October 2019, the
Ministry of Health chose to ban advertisements of drinks with high sugar content; making Singapore the first country in the world to do so, as well as introduce color-coded labels. This comes after a public consultation favored these two options out of four. The labels will indicate drinks as "healthy", "neutral", "unhealthy" and take into account the amount of sugar and saturated fat contained in drinks, among other factors. They will be compulsory for "unhealthy" drinks and optional for "healthy" ones, covering instant drinks, soft drinks, juices, cultured milk and yogurt drinks in bottles, cans and packs. These measures will take effect sometime in 2020.
South Africa South Africa proposed a sugar-sweetened beverages tax in the 2016 South African national government budget. South Africa introduced a sugar tax on 1 April 2018. The levy was fixed at 2.1 cents per gram of sugar, for each gram above 4g per 100ml of sweetened beverage. The levy excludes fruit juices, despite health professionals warning that fruit juice is as bad for a person as highly sugary drinks.In 2022, the government considered extending the tax to fruit juices.
St Helena In March 2014, the government of the island of
St Helena, a
British Overseas Territory in the South Atlantic, announced that it would be introducing an additional import duty of 75 pence per litre on sugar-sweetened carbonated drinks with more than 15 grams of sugar per litre. The measure was introduced in May 2014 as part of a number of measures to tackle obesity on the island and the resulting high incidence of type 2 diabetes.
Thailand Sugar tariffs since Oct 2017.
Tonga Tonga has a soda tax.
United Arab Emirates In October 2017, the
United Arab Emirates introduced a 50% tax on soft drinks and a 100% tax on energy drinks, to curb unhealthy consumption of sugary drinks that can lead to diabetes; it also added a 100% tax on cigarettes. From 1 January 2020, the UAE would impose a tax on all products which contains sugar or artificial sweeteners.
United Kingdom In the
2016 United Kingdom budget, the UK Government announced the introduction of a sugar tax, officially named the "Soft Drinks Industry Levy". The tax came into effect on 6 April 2018. Beverage manufacturers are taxed according to the volume of sugar-sweetened beverages they produce or import. The tax is imposed at the point of production or importation, in two bands. Drinks with total sugar content above 5g per 100 millilitres are taxed at 18p per litre and drinks above 8g per 100 millilitres at 24p per litre. The measure was estimated to generate an additional £1 billion a year in tax revenue which would be spent on funding for sport in UK schools. The tax raised £336m in 2019-2020. Despite not being part of the United Kingdom the British Soft Drinks Industry Levy came into force on the
Isle of Man on 1 April 2019 because of the
Common Purse Agreement. It was proposed that pure fruit juices, milk-based drinks and the smallest producers would not be taxed. For other beverages there was an expectation that some manufacturers would voluntarily reduce the sugar content in order to avoid the taxation. For example,
Barr's changed the recipe of their best selling
Irn Bru soft drink in 2018 and many long-term fans were disappointed at the change to the beloved drink. Cans and bottles dated before then sold for hundreds of pounds on websites such as
eBay following the outcry. A 2025 study found that the tax reduced "intake of about 6,600 calories per year per UK resident, 80% of which is attributable to reformulation by manufacturers." In November 2025, the new
Labour Government announced that the Soft Drinks Industry Levy would be widened to also include pre-packaged milkshakes, coffees and
protein drinks, as well as lowering the sugar threshold to 4.5g per 100 millilitres. The measures were cautiously welcomed by the think tank The
Food Policy Institute.
United States The United States does not have a nationwide soda tax, but taxes have been passed by localities. A few states also impose excise taxes on bottled soft drinks or on wholesalers, manufacturers, or distributors of soft drinks.
Berkeley, California The Measure D soda tax was approved by 76% of
Berkeley voters on 4 November 2014, and took effect on 1 January 2015 as the first such tax in the United States. The measure imposes a tax of one cent per ounce on the distributors of specified sugar-sweetened beverages such as soda, sports drinks, energy drinks, and sweetened ice teas but excluding milk-based beverages, meal replacement drink, diet sodas, fruit juice, and alcohol. The revenue generated will enter the general fund of the City of Berkeley. In August 2015, researchers found that average prices for beverages covered under the law rose by less than half of the tax amount. For
Coke and
Pepsi, 22 percent of the tax was passed on to consumers, with the balance paid by vendors.
UC Berkeley researchers found a higher pass-through rate for the tax: 47% of the tax was passed-through to higher prices of sugar-sweetened beverages overall with 69% being passed-through to higher soda prices. In August 2016, a UC Berkeley study (relying on self-reporting) showed a 21% drop in the drinking of soda and sugary beverages in low-income Berkeley neighborhoods after a few months. A study from 2016 compared the changing intake of sugar sweetened beverages and water in Berkeley versus San Francisco and Oakland (which did not have a sugary drink tax passed) before and after Berkeley passed its sugary drink tax. This analysis showed a 26% decrease of soda consumption in Berkeley and 10% increase in San Francisco and Oakland while water intake increased by 63% in Berkeley and 19% in the two neighboring cities. A 2017 before and after study has concluded that one year after the tax was introduced in Berkeley, sugary drink sales decreased by 9.6% when compared to a scenario where the tax was not in place. This same study was also able to show that overall
consumer spending did not increase, contradicting the argument of opponents of the Sugary Drink Tax. A 2019 study relying on self-reporting found a 53% drop in consumption in low-income neighborhoods after three years.
Oakland, California A one-cent-per-ounce soda tax (Measure HH) passed with over 60% of the vote on 8 November 2016. The tax went into effect on 1 July 2017.
San Francisco, California A one-cent-per-ounce soda tax (Prop V) passed with over 61% of the vote on 8 November 2016 and applies to distributors of sugary beverages on 1 January 2018. The soda industry doubled their spending from 2014 to almost $20 million in its unsuccessful push to defeat the soda tax initiative, a record-breaking amount for a San Francisco ballot initiative.
Albany, California A one-cent-per-ounce soda tax (Prop O1) passed with over 70% of the vote on 8 November 2016.
Santa Cruz, California A voter approved, two-cents-per-ounce soda tax was implemented in April 2025.
Boulder, Colorado A two-cents-per-ounce soda tax (Measure 2H) passed with 54% of the vote on 8 November 2016. The University of Colorado, Boulder, campus was granted a one-year exemption from the tax as school officials survey what types of drinks students wish to have.
Cook County, Illinois A one-cent-per-ounce soda tax passed on 10 November 2016. The campaign to introduce the tax was heavily funded by
Mike Bloomberg. The tax went into effect on 2 August. Due to a conflict with the
Supplemental Nutrition Assistance Program, this soda tax did not apply to any soda purchases made with food stamps, which were used by over 870,000 people. On 10 October 2017, the Board of Commissioners voted to repeal the tax in a 15–1 vote. The tax stayed in effect up until 1 December. The tax was unpopular and seen as an attempt to plug the county's $1.8 billion budget deficit, rather than a public health measure.
Philadelphia, Pennsylvania Philadelphia mayor
Jim Kenney initially proposed a citywide soda tax that would raise the price of soda at three cents per ounce, which would have been the highest soda tax rate in the United States. Kenney promoted using tax revenue to fund universal pre-K, jobs, and development projects while reducing sugar intake. The
American Beverage Association (ABA) spent $10.6 million in 2016 in its effort against the tax. The
American Medical Association,
American Heart Association, and other medical and public health groups supported the tax. The
Philadelphia City Council approved a 1.5-cents-per-ounce tax on 16 June 2016, effective on 1 January 2017. A 2017 study found that Philadelphia's tax has decreased sugary beverage consumption in impoverished youth by 1.3 drinks/week. Langellier et al. also found that when paired with the pre-K program, attendance increases significantly, a finding that is likely to have longer term positive effects than a sugary drink tax alone. The final tax includes sugar-sweetened sodas, juice drinks with sugar added, and some but not all coffee products containing sugar; during the drafting process, the city's powerful specialty coffee industry lobbied for the limitations on which coffee drinks were subject to the tax, and the City Council debated also taxing artificially-sweetened sodas on grounds of racial and economic equity. Seattle collected over $17 million in the first nine months of the tax, against a pre-implementation annual estimate of $15 million a year; the price increase on taxed beverages has mostly been passed on to consumers. Post-implementation studies conducted by the city auditor, University of Washington, and University of Illinois Chicago have shown a roughly 20% decrease in the sales of taxed beverages as well as a small decrease in youth Body Mass Index and its rate of change relative to areas outside the city. In 2018, Washington state voters approved Initiative 1634 which bans new taxes on grocery items such as sugary drinks, blocking other Washington cities from adding a sugary drink tax. Funding for the "Yes on 1634" campaign included over $20 million from major beverage producers. == Scientific studies ==