Lithuanian Parliament approved an excise tax on sweetened drinks from 1 January 2026 to promote healthier consumption and fund the State Defence Fund.

The Lithuanian Parliament (Seimas) has adopted amendments to the Law on Excise Duty, introducing a new tax on sweetened non-alcoholic beverages starting 1 January 2026.

Under the new rules, drinks containing more than 2.5 grams of added sugar per 100 millilitres or any sweeteners will be subject to excise duty. Beverages with only natural sugars, such as those derived from fruit or milk, will not be taxed.

According to the Seimas, the measure aims to promote healthier consumption choices and ensure fair taxation of products that are less beneficial to health.

The tax rates will vary depending on sugar content:

  • EUR 7.40 per hectolitre for drinks with up to 8 g of added sugar per 100 ml;
  • EUR 21 per hectolitre for drinks with 8 g or more of added sugar per 100 ml;
  • EUR 7.40 per hectolitre for drinks containing only sweeteners or both sweeteners and up to 2.5 g of added sugar per 100 ml.

For beverage concentrates, the rate will be EUR 105 per hectolitre if liquid or EUR 4.30 per kilogram in other forms.

The tax is expected to raise consumer prices slightly. A one-litre drink with moderate sugar levels or only sweeteners could increase by around EUR 0.09, while drinks high in sugar may rise by EUR 0.25 per litre. Concentrates could become EUR 1.27 more expensive per litre or EUR 0.52 per 100 grams.

Certain products will be exempt from the new tax, including sweetened beverages exported to other EU member states, those used in food production, unpackaged drinks made in catering establishments, and beverages used to produce pharmaceuticals, medical devices, dietary supplements, or infant formula.

The amendments (Draft No. XVP-439(2)) passed with 84 votes in favour, 12 against, and 30 abstentions. Revenue from the new excise duty will go to the State Defence Fund.

Earlier, the measure was implemented under the 2026 tax reform, applying different rates to non-alcoholic sugary drinks, energy drinks, and concentrates with added sugars or sweeteners.