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Higher consumption tax on non-alcoholic drinks

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versiePrinsjesdag suitcaseThis is a Prinsjesdag articleSee more expected changesEffective 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 and milk will no longer fall under these non-alcoholic beverages from 1 January 2024. You will pay no consumption tax on milk and mineral water from that date.

From whom?

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


The change in law will enter into effect on 1 January 2024.

Prinsjesdag suitcasePrinsjesdag 2023See all expected changes for entrepreneurs in 2024

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