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Slovakia introduces tax on sweetened nonalcoholic beverages

|Tax Alerts, Legislation & Policy, Na ...|Slovak Republic
Slovak Republic

  • A new law in Slovakia will tax sweetened nonalcoholic drinks and concentrates, beginning 1 January 2025.
  • The new law will tax high-caffeine beverages at a higher rate than sweetened drinks.
  • Manufacturers or suppliers must pay the new tax at the point of the first distribution.
 

On 11 September 2024, the Slovakian Parliament passed the Act on Tax for sweetened nonalcoholic beverages (commonly referred to as the "sugar tax"). The Act imposes a tax on beverages sweetened with sugar and other swee…

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