The Lithuanian government has put forward a draft law to introduce a new tax on sugary drinks.
This would apply to liquid food products intended for consumption that contain at least 5 grams of sugar, sweeteners, or a combination of both per 100 milliliters.
Drinks that require dilution or dissolution before consumption shall be taxed based on the sugar and sweetener content of the prepared beverage, as specified by the manufacturer’s instructions.
This law does not apply to alcohol, medicines, medical devices, food supplements, infant formula, follow-up formula, special medical food products, meal replacements for weight control, fruit juices, fruit juices from concentrated juices, infusion juices, concentrated fruit juices, fruit juice powders, fruit juices with reduced sugar, vegetable juices without added sugar or sweeteners, and milk and dairy products.
Sugar-containing beverages used in the production of food, including other sugar-containing beverages, medicines, food supplements, or medical devices; locally produced, unpackaged, and intended for immediate consumption sugar-containing beverages sold on-site; sugar-containing beverages transported from Lithuania or sold in Lithuania for commercial or professional purposes to be consumed or used outside Lithuania; and sugar-containing beverages served to passengers and crew on international voyages by ships or airplanes are also exempt from taxation.
Tax Rates
- For sugar-containing beverages containing at least 5 grams but no more than 8 grams of sugar per 100 ml, the tax rate is EUR 0.10 per liter;
- For sugar-containing beverages containing no less than 8 grams of sugar per 100 ml, the tax rate is EUR 0.30 per liter;
- For beverages containing only sweeteners or both sweeteners and sugar with less than 5 grams of sugar per 100 ml, the tax rate is EUR 0.10 per liter, regardless of the sweetener amount;
- For sugar-containing beverages containing both sweeteners and sugar (at least 5 grams but no more than 8 grams per 100 ml), the tax rate is EUR 0.25 per liter;
- For sugar-containing beverages containing both sweeteners and sugar (at least 8 grams of sugar per 100 ml), the tax rate is EUR 0.30 per liter;
- For beverages that must be diluted or dissolved for consumption, the tax is based on the amount of sugar and sweeteners in the diluted or dissolved beverage as recommended by the manufacturer.
