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Higher consumption tax on non-alcoholic drinks

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2024

What changes?

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

Mineral water will no longer be included as a non-alcoholic beverage from 1 January 2024. You will pay no consumption tax on mineral water from that date.

From whom?

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


The change in law is expected to enter into effect on 1 January 2024.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

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