Table 1

Details of tax packages selected for inclusion

JurisdictionType of tax(es)Implementation datesTax details*Targeted food and beverage products
American SamoaExcise tax and import tariff on SSB2001 – presentUSD 0.42/L (NZD2011 0.56/L)The tax targets SSB including any soft drink, non-alcoholic beverage or syrup for use in the making or preparation of soft drinks. The tax does not include bottled water.
Barbados Ad valorem tax on SSBSeptember 2015 – present10%The tax is applied to SSB, including sodas, sugar-sweetened juices and sugar-sweetened sports and energy drinks. The tax does not include 100% juices, sugar-free (diet) sodas or sugar-free flavoured waters.
Bermuda Ad valorem tax on SSBOctober 2018 – present50%The tax is applied to SSB, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavouring, other non-alcoholic beverages and syrups containing sugar or other sweetening matter. Fruit and vegetable juices are exempt.
Denmark(1) Excise duty on saturated fatOctober 2011 – January 2013DKK 16/kg saturated fat (NZD2011 3.08/kg saturated fat)Tax on meat, dairy products, animal fats and vegetable oils which contain more than 2.3 g saturated fat per 100 g fat and any item which contains these products. The tax excludes standardised liquid milk.
(2) Excise duty on chocolate and sweets1968 – presentDKK 24.61/kg (NZD2011 4.9/kg)The tax is applied to chocolate and chocolate products, liquorice products, marzipan, sweets, effervescent products, chewing gum and cakes with sugar content >5 g/kg.
Dominica(1) Excise tax on SSBSeptember 2015 – present10%The tax is applied to SSBs, including soft drinks (sodas), energy drinks, mineral waters and aerated waters containing sugar or other sweeteners, aerated beverages and beverages containing cocoa.
(2) Excise tax on foods with high sugar contentSeptember 2015 – present10%The tax targets foods with high sugar content including sweets, candy (lollies), chocolate bars and chewing gum.
Finland(1) Excise duty on SSB1940 – presentEUR 0.220/L (NZD2011 0.43/L) for SSB and juices; EUR 0.11/L (NZD2011 0.21/L) for sweetener-based soft drinks and watersThe tax includes SSB and juices, and sweetener-based soft drinks and waters.
(2) Excise duty on confectionery and ice cream2011† – January 2017EUR 0.95/kg (NZD2011 1.91/kg)The tax includes sweets, chocolate and ice cream, but does not include cakes, muffins, donuts, frozen desserts, breakfast cereals, cereal bars, cookies, fruit yoghurt or dessert yoghurts.
Gulf Cooperation Council‡ Ad valorem excise tax on carbonated beverages and energy drinks2017§ – present50% for carbonated beverages;
100% for energy drinks
Tax includes energy drinks and carbonated soft drinks (including diet beverages, flavoured sparkling water and concentrates and powders for making soft drinks). Unflavoured aerated waters are excluded.
Mexico(1) Excise tax on SSBJanuary 2014 – presentMXN 1/L (10%)For SSB, a broad definition of sugar (monosaccharides, disaccharides and polysaccharides) including table sugar, high fructose corn syrup and other high caloric sweeteners was used. The tax includes soda, juice, sports drinks, powdered drink mixes, but dairy products are exempt.
(2) Ad valorem tax on junk foodJanuary 2014 – present8%Junk food is defined as non-essential foods with energy density ≥275 kcal/100 g, including salty snacks (eg, potato chips, corn chips, flour chips, fried pork skin, popcorn, crackers, peanuts and seeds, chips and other deep-fried salted snacks), sugar confectionery, chocolates and cocoa products, crème caramel and puddings, marmalades and jams (and other spreads made from fruit or vegetables), candied fruit, peanut and hazelnut creams and spreads, caramel sauces, cereal-based sweet foods (including ready-to-eat cereals with added sugar, cookies, pre-packaged sweet bread and cakes and cereal bars) and ice cream.
Norway(1) Excise tax on SSB1981 – presentNOK 3.51/L (NZD2011 0.47/L) for prepared soda products; NOK 21.35/L (NZD2011 2.85/L) for concentrates (syrups) with added sugar; NOK 1.76/L (NZD2011 0.24/L) for juices and syrups based on fruits or vegetables without added sugar; NOK 10.67/L (NZD2011 1.43/L) for concentrates without added sugarThe tax targets SSB, including prepared soda products, concentrates (syrups) with and without added sugar and juices and syrups based on fruits and vegetables without added sugar.
(2) Excise tax on chocolate and sugar products1922 – presentNOK 21.22/kg (NZD2011 2.84/kg)The tax is applied to candy (lollies), chocolate and sugar products (eg, pastilles, bubble gum, sweets, caramels, chocolate (bars, figures, boxes) and liquorice).
PalauImport tax on SSBSeptember 2003 – presentUSD 0.28/L (NZD2011 0.37/L)The tax is applied to SSB, and specifically includes imported carbonated soft drinks.
  • *Tax rates shown are most recent rates for taxes that have changed over time.

  • †Date of reintroduction, previously in place from 1926 to 2000.

  • ‡Gulf Cooperation Council members include Saudi Arabia, the United Arab Emirates, Bahrain, Qatar, Oman and Kuwait.

  • §Each member state had a different implementation date, the earliest was June 2017.

  • DKK, Danish Krone; EUR, Euro; MXN, Mexican Peso; NOK, Norwegian Krone; NZD, New Zealand dollar; SSB, sugar-sweetened beverages; USD, United States Dollar.