TABLE 1.

Countries with salt tax¹

Reference	Country	Year initiated	Salt/sodium tax type and details
(39)	Hungary	2011	• Public Health Product tax: tax applied on a range of unhealthy foods including salty snacks and condiments that exceed recommended salt threshold levels
			salty snacks: if salt content >1 g/100 g, tax amount of HUF 250/kg (US 0.89/kg)
			condiments: if salt content >5 g/100 g, tax amount of HUF 250/kg (US 0.89/kg)
			mustard, ketchup, and nondehydrated, chopped or mashed salty vegetable flavorings:
			if salt content >15 g/100 g, tax amount of HUF 250/kg (US 0.89/kg)
(15, 40)	Fiji	2012	• Fiscal measures to promote healthy diet in 2012 budget include:
			import fiscal duty on MSG increased from 5% to 32% (applied to kilogram bags of MSG, not foods high in MSG)
(41)	Mexico	2013	• Eight percent tax on “nonessential” foods, including salty snacks, sweets, nut butters, cereal-based prepared products, that surpass a calorie density threshold (>275 cal/100 g)
			• Taxed salty snacks include potato chips, corn chips, flour chips, fried pork skin, ready-to-eat popcorn, microwave popcorn, crackers, peanuts, and seeds
(42)	Tonga	2015	• Excise tax of T 1/kg (US 0.45/kg) on imported instant noodles introduced in FY 2015–16 (replacing a customs duty), doubling to T 2/kg (US 0.90/kg) in FY 2017–18. A consumption tax of 15% also applied
(47)	Saint Vincent and the Grenadines	2016	• Value-added tax of 15% on salt, sugar, and other sweetened beverages

¹FY, fiscal year; HUF, Hungarian forint; MSG, monosodium glutamate; T, Tongan Pa'anga.