The Netherlands launched a public consultation on 16 July 2026 on sugar tax reforms replacing the current beverage excise with tiered and food product levies by 2030, with exemptions for mineral water, plain dairy, and non-prepackaged foods.
The Netherlands Ministry of Finance has launched a public consultation on proposed sugar tax reforms on 16 July 2026.
The proposals would replace the current flat-rate excise tax on non-alcoholic beverages with a tiered sugar-based tax and introduce a separate sugar tax on food products by 2030 as part of the Cabinet’s broader strategy to reduce sugar consumption.
The proposal outlines various implementation scenarios, such as exempting essential items like mineral water and plain dairy while potentially using product labels as the primary basis for taxation. These exemptions are objectively justified by health guidelines, as dairy and soy provide essential nutrients like protein, calcium, and vitamins B2 and B12. Other unsweetened natural drinks, like pure fruit juices, will still be taxed because they lack the satiating fibers of whole fruit and can lead to high, unnoticed calorie intake.
Under the primary 6% sugar threshold variant, products that fit into a healthy dietary pattern (such as frozen fruit) would be exempt to align with overall public health goals. Additionally, non-prepackaged foods—such as fresh cake from a bakery or scooped ice cream from a vendor—would be exempt.
The consultation ends on 10 September 2026.
