Poland: sugar tax and company contributions in 2024
The sugar tax has been in effect in Poland since 2021. It is paid by manufacturers of beverages containing sweeteners, caffeine or taurine.
Its introduction caused an increase in the price of sweetened beverages to discourage consumers from buying such products. Most of the funds from this tax go to the National Health Fund (96,5%), the remaining 3.5% is revenue for the state budget.
As the Polish Ministry of Health informed, the income to the state treasury in 2024 amounted to 1 492 890 397.80 PLN (around 37 472 585 EUR).
Revenues from the sugar fee have varied. Government figures show that they looked like this:
- 2021 - 1.47 billion PLN;
- 2022 - 1.65 billion PLN;
- 2023 - 1.5 billion PLN.
Background:
The sugar tax consists of two or three values, depending on the type of beverage. The amount of this fee per liter is:
- 0.50 PLN (0.125 EUR) fixed fee - for the content of sugars equal to or less than 5 grams in 100 ml of beverage, or for the content (in any quantity) of at least one sweetener,
- 0.05 PLN (0.013 EUR) variable fee - for each gram of sugars above 5 g in 100 ml of beverage,
- 0.10 PLN (0.025 EUR) extra if caffeine or taurine is added.
Importantly, the sugar fee cannot amount to more than 1.2 PLN (0.3 EUR) per liter of beverage. The tax does not cover medical devices and dietary supplements, among others.
Source: PortalSpożywczy.pl, Ministerstwo Zdrowia