Lithuania introduces the Tax sweetened beverages starting January 2026.

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.

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.