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Higher consumption tax on non-alcoholic drinks

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2023

The consumption tax on non-alcoholic drinks is going up in 2023. Mineral water will be exempt from 2024. Learn more.

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 2023, the consumption tax on non-alcoholic drinks will increase by €11.37 to €20.20 per hectolitre.
  • From 1 January 2024, the consumption tax on non-alcoholic drinks will increase further to €22.67 per hectolitre.

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.

When?

The change in law is expected to enger into effect on 1 January 2023.

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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This information is provided by

Netherlands Enterprise Agency, RVO
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