Lithuania will introduce a new excise tax on sweetened non-alcoholic beverages starting January 1, 2026, targeting drinks with added sugars or sweeteners while exempting those with only natural sugars. The measure, part of the 2026 tax reform, sets tiered rates up to €21 per hectolitre and is expected to slightly raise retail prices depending on sugar content and product type.
Sweetened drinks tax starting January 2026 in Lithuania
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Lithuania
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
27.10.2025
Content accuracy validation time:
08:07h
The Lithuanian Parliament has approved a new excise tax on sweetened non-alcoholic drinks, set to begin on January 1, 2026.
Drinks with more than 2.5 grams of added sugar per 100 ml or any sweeteners will be taxed. Beverages with only natural sugars from fruit or milk will not be affected. It’s part of Lithuania’s broader 2026 tax reform.
Tax Rates:
- €7.40 per hectolitre for drinks with up to 8 g of added sugar per 100 ml
- €21 per hectolitre for drinks with 8 g or more of added sugar per 100 ml
- €7.40 per hectolitre for drinks with sweeteners or low sugar
- €105 per hectolitre for liquid concentrates
- €4.30 per kilogram for other concentrate forms
Prices may rise slightly — around €0.09 per litre for low-sugar drinks and €0.25 per litre for high-sugar ones. Concentrates could increase by €1.27 per litre or €0.52 per 100g.
The tax will not apply to:
- Drinks exported to other EU countries
- Beverages used in food production
- Unpackaged drinks made in restaurants
Products used in medicine, supplements, or infant formula
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