Higher consumption tax on non-alcoholic drinks

What has changed?

Do you sell non-alcoholic drinks, such as soft drinks and fruit juices? The consumption tax (verbruiksbelasting) on these drinks has gone up. From 1 January 2024, the consumption tax on non-alcoholic drinks has increased to €26.13 per hectolitre (100 litres).

Mineral water does not fall under these non-alcoholic beverages from 1 January 2024. You do not pay consumption tax on mineral water from this date.

From whom?

• entrepreneurs that sell alcohol-free drinks, such as soft drinks and fruit juices
• entrepreneurs that sell mineral water

When?

The change in law has entered into effect on 1 January 2024.