Netherlands: The Netherlands Raises Levy on Non-Alcoholic Beverages

The Netherlands is working towards a ‘sugar tax’. As a first step, the existing levy on non-alcoholic beverages (excluding dairy, soy drinks and water) was increased to €0.26 ($0.29) per liter starting January 1, 2024. The levy is the consumption tax on non-alcoholic beverages, which has been in place since the 1970s, but the modern iteration puts dairy alternatives at a disadvantage against exempt dairy products. Furthermore, research into a graduated Dutch sugar tax has been ongoing, but its future is unclear and is to be decided by the new Dutch government, once a coalition is formed. For more information, see also NL2022-0063 Dutch Reviewing Options for a Sugar Tax.