Sugar Tax (Sweetened Beverage Levy)
Duties & taxes
PL: Podatek cukrowy (opłata od napojów słodzonych) | DE: Zuckersteuer (Abgabe auf gesüßte Getränke)
Definition
The sugar tax is a Polish levy effective from 1 January 2021, charged on beverages with added sugars, sweeteners, caffeine, or taurine. The rate is PLN 0.50/litre (fixed) plus PLN 0.05 per gram of sugar above 5g/100ml. Imported sweetened beverages are subject to this levy in addition to duty and VAT.