Table 5. Examples of non-US beverage tax approaches.
| Country, effective date if newly enacted (superscript numbers are the reference list numbers) | Type of tax | Taxable beverage(s) | Ad valorem (in percentage) | Specific amount of tax ($ equivalent as of 17 October 2012) |
|---|---|---|---|---|
| Algeria38 Finance Law 2012, effective from 1 January 2012 | Tax on sales volume of soft drink producers | Soft drinks | 0.5 | NA |
| Samoa15, 18 | Excise tax | Soft drinks | NA | 0.40 tala/liter ($0.17/liter) |
| Australia43 | GST | Soft drinks (carbonated beverages), RTD teas and coffees, <90 per cent juice drinks | 10 | NA |
| Belgium14 | Excise tax on the person who releases the beverage for consumption on the Belgium market | Waters, including mineral and aerated waters, containing added sugars or other added sweeteners or flavorings | NA | 3.7184€ per hectoliter ($4.88 per hectoliter or $0.001/liter) |
| Canada44 | GST/HST | Carbonated beverages, <25 per cent fruit juice by volume | Ranges from 5 to 15 per cent depending on the province | NA |
| Denmark14 | Excise tax | Mineral water, lemonade, and ‘similar' nonalcoholic beverages with sugar content of >0.5 g/100 ml Mineral water, lemonade, and ‘similar' nonalcoholic beverages with sugar content of <0.5 g/100 ml | NA | >0.5 g of sugar/100ml: DKK 1.58/liter ($0.28/liter) <0.5 g of sugar/100ml: DKK 0.57/ liter ($0.10/liter) |
| Fiji39 | Import duty excise tax and VAT | Fruit juices Waters (including mineral and aerated) Containing added sugars or sweeteners or flavorings and other nonalcoholic beverages excluding fruit juices | Fruit juices only: 15 per cent VAT All other beverages listed subject to 15 per cent VAT and 15 per cent import excise duty | |
| Finland14 | Excise tax on warehousers, registered consignees and persons importing taxable goods from outside the European Union or receive them in the course of business activity from another member state | Soft drinks, fruit juices, lemonade | NA | 0.95€/kg or 0.11€/liter ($1.25/kg or $0.14/liter) |
| France40 Loi de finances pour 2012, Article 26 and 27, effective from 1 January 2013 | Excise tax | Beverages with added sugars and ASBs | NA | 7.16€/100 liters ($9.39/100 liters or $0.094 / liter) |
| French Polynesia15, 18 | Production (excise) tax and consumption (import) taxes | Sweetened drinks | NA | 60 fran/liter ($0.66) |
| Guatemala41 | Specific tax/fee on the distribution and preparation | Carbonated beverages (including sugar-sweetened and artificially sweetened) and mixes or concentrates used to prepare carbonated beverages Isotonic beverages or sports drinks Fruit juices or nectars and yogurt beverages Bottled water (of <4 liters) | NA | Carbonated beverages: Q 0.18/liter ($0.02/liter) Isotonics/sports drinks: Q 0.012/liter ($0.015/liter) Fruit juices/nectars: Q 0.10/liter ($0.013/liter) Bottled water: Q 0.08/liter ($0.01/liter) |
| Hungary38, 42 Act CIII of 2011, effective from 9 January 2011 | Public health product tax (~excise tax) | Soft drinks (>8g sugar/100 ml) Energy drinks (>10 mg caffeine/100 ml) Pre-packaged sugar-sweetened products (>25–40g added sugar/100g depending on product) | NA | Soft drinks: 5 forints/liter ($0.024/liter) Energy drinks: 250 forints ($1.18/liter) Pre-packaged sugar-sweetened products: 100 forints/kg ($0.47/liter) |
| Ireland45 | VAT | Soft drinks, fruit juices (including fresh-squeezed) sold in stores, vending machines, and ‘take-away' businesses | 23 (standard VAT) | NA |
| Latvia14 | Excise tax on importers, approved warehousekeepers, registered consignor, registered consignee | Water and mineral water with added sugar or other sweetener or flavoring and other nonalcoholic beverages with added sugars or sweeteners | NA | 5.2 LVL/100 liters ($9.80/100 liters or $0.098/liter) |
| Nauru15, 18 | Sugar ‘levy' | Imported carbonated soft drinks, cordials, flavored milks, and drink mixes containing sugar | 30 | NA |
| Norway (Customs Region Oslo and Akershus Information Office, personal communication, 25 October 2012) | Excise duty (imports and domestic production) | Nonalcoholic beverages containing added sugar or artificial sweeteners | NA | NOK 2.85/liter ($0.50) |
| Other European Union countries46 | VAT | VAT taxes on mineral watersa, lemonade, and fruit juices | VAT ranges from 3 per cent in Lithuania to 24 per cent in Romania | NA |
a
These other countries may specifically tax soft drinks/carbonated beverages; however, the Europa documentation does not specifically detail the types of beverages subject to the VAT other than mineral waters, lemonade, and fruit juices.