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Slovakia: New sweetened non-alcoholic beverages tax effective January 1, 2025

The tax varies depending on the type of sweetened non-alcoholic beverage.

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October 4, 2024

The president signed legislation imposing a new tax on sweetened non-alcoholic beverages effective January 1, 2025. 

The tax, which ranges from €0.15/liter to €8.60/kilogram depending on the type of sweetened non-alcoholic beverage, generally applies to:

  • Packaged sweetened non-alcoholic waters (such as flavored mineral waters or lemonades)
  • Fruit and vegetable juices
  • Energy drinks
  • Non-alcoholic beer
  • Syrups and concentrates with added sugar
  • Any other packaged sweetened non-alcoholic beverages containing coffee, tea, or their substitute

Read an October 2024 report prepared by the KPMG member firm in Slovakia

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