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Taxation of non-alcoholic drinks in France

The tax regime for non-alcoholic drinks in France is made up of several taxes and contributions which vary depending on the composition and characteristics of the drink.  Not only are sugary or sweetened drinks taxed in France but also, certainly less well known, water. In this article, we offer you a summary of the rules applicable in this area:

Sugary or artificially sweetened drinks:

There are contributions for non-alcoholic drinks containing added sugars such as sodas or synthetic sweeteners (such as diet drinks). These indirect contributions are the responsibility of professionals who manufacture, import or supply, even free of charge, these products to their customers (bar, restaurant, retail trade for example).

Drinks affected by the tax:

· Beverages packaged in a container intended for retail sale (bottle, carton, barrel, can, jar, etc.)

· Fruit or vegetable juices, mineral and carbonated waters with added sugars or other sweeteners

· Drinks sold directly in France to the consumer or through a professional

· Beverages containing added sugars, regardless of the quantity (fruit or vegetable juices, sodas, flavored waters for example)

·Drinks containing synthetic sweeteners, whatever the quantity without added sugars

· Beverages with an alcoholic strength not exceeding 1.2% vol., or 0.5% for so-called non-alcoholic beers or coolers.

Please note that the contribution on caffeinated drinks does not apply to drinks that contain more than 220 mg of caffeine per 1,000 ml (i.e. 0.22 g per liter).

Waters:

The following waters are subject to taxation, regardless of the method of packaging (drum, bottle, box, can for example):

  • Natural or artificial mineral waters
  • Spring water and other potable table water
  • Filtered, sterilized or pasteurized laboratory water
  • Autres boissons gazéifiées ou non, ne contenant pas plus de 1,2 % vol. d’alcool

Under certain conditions, an additional optional contribution can be put in place by the municipalities where commercial exploitation of a mineral water source takes place.

The amount of tax on non-alcoholic drinks in France in 2024

For sweet drinks:

Quantité de sucre (en kg de sucre ajouté par hl de boisson)Tarif applicable (en € par hl de boisson)
Less than or equal to 13,34 €
23,9 €
34,44 €
44,99 €
56,11 €
67,22 €
78,33 €
810,55 €
912,77 €
1014,98 €
1117,21 €
1219,43 €
1321,65 €
1423,87 €
1526,09 €
Beyond 152,21 € / kg de sucre ajouté

These contributions are included in the VAT base, which means that the VAT is calculated on the amount excluding tax, including the amount of the contribution.

For drinks with synthetic sweetener

The tax on drinks containing synthetic sweeteners is set at €3.34 per hectolitre.

It should also be noted that when a product contains both added sugars and sweeteners, both taxes apply to the sale of it.

The amount of water tax in France in 2024

The tax rate is set at €0.54 per hectoliter.

Who is affected by the declaration and payment of taxes on sugary or sweetened drinks and water in France?

Contributions on sugary and sweetened drinks are due by any individual or company which delivers its drinks or preparations in France, whether for payment or free of charge. Exemption from payment of the contribution is possible for water which is exported directly and without an intermediary by manufacturers, operators of sources, importers or a distribution company.

These contributions must be declared and paid at the same time as VAT depending on the tax regime of the latter.

VAT on non-alcoholic drinks in France:

Non-alcoholic drinks are subject to the following VAT rates:

  • 5.5% if they are served in containers allowing their conservation (bottles, cans, bricks, for example)
  • 10% if they are taken away for immediate consumption, served in containers that cannot be stored (cups, cardboard or plastic cups).

Eurotax helps you with the declarations and payments of your indirect taxes (VAT, excise and taxes on non-alcoholic drinks, etc.). Please do not hesitate to contact us if you need assistance or for any other requests.

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