Starting January 2026, Lithuania will introduce excise duties on sweetened beverages, including soft drinks, flavored waters, and concentrates with added sugar or sweeteners, under Law No. XV-286. The tax applies to both domestic production and imports for business use, with exemptions for medical products, infant formula, and non-packaged drinks from restaurants or cafes.
Lithuania introduces the Tax sweetened beverages starting January 2026.
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Lithuania
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
09.07.2025
Content accuracy validation time:
13:10h
The Lithuanian government has approved a new law introducing excise duties on non-alcoholic sweetened beverages, which will take effect from 1 January 2026. The changes are part of Law No. XV-286, amending the country’s excise legislation.
Excise duty will apply to
· Flavored waters and soft drinks with added sugars (over 2.5 g per 100 ml)
· Drinks with sweeteners
· Mineral waters with added sugars
· Beverage concentrates
The rule does not apply to:
· Medicines, medical products
· Food for special medical purposes
· Infant formula and supplements
Excise duty applies to:
· Beverages produced in Lithuania for business use
· Imported sweetened beverages
· Purchased or received from other EU countries for business use
Importantly, anyone involved in these activities must register as an excise taxpayer, and no excise duty applies if drinks are
· Exported to other EU countries
· Used to make medicine or food
· Used in scientific research or quality testing
· Already taxed elsewhere in the supply chain
· Produced in restaurants or cafes (non-packaged)
Refunds are available for losses due to damage, expiry, or theft—if properly documented. The rates are divided by a certain percent of added sugar.
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