It’s a hot topic, often discussed too quickly, sometimes incorrectly. The infamous “candy tax,” supposedly aimed at targeting overly sugary products, is actually a much more complex system than media hype suggests.
Behind this nickname lies an amendment adopted as part of the 2026 Social Security Financing Bill (PLFSS), which introduces a new article into the General Tax Code: Article 1613 ter A.
The stated goal is to reduce the sugar content of processed products and to hold manufacturers accountable, similar to the “soda tax” applied to sugary drinks for several years.
It is both a public health tool and a lever for holding manufacturers accountable.
What is the candy tax in France?
Contrary to what its nickname might suggest, the measure does not target only confectionery. The text speaks much more broadly of processed food products intended for human consumption and containing added sugars.
This potentially includes:
- Sweets, chocolates and confectionery,
- Industrial biscuits and pastries,
- Some breakfast cereals,
- Various ultra-processed desserts or snacks.
Sugary drinks are not affected: they are already subject to a separate tax system.
The principle is clear: the more added sugar a product contains, the higher the tax.
This mechanism is designed to encourage companies to revise their recipes, not to tax the entire food industry indiscriminately.
Why now? The issues behind the measure
A health issue that has become unavoidable
The amendment highlights an alarming fact: 10 million French people were obese in 2024.
Adding to this is another revealing statistic: the average French person consumes 35 kg of sugary products per year, roughly double the limit recommended by the World Health Organization (WHO).
This excess of added sugars contributes significantly to: type 2 diabetes, cardiovascular diseases, metabolic disorders, and, more generally, to the overloading of the healthcare system.
Alignment with official recommendations
The Council of Mandatory Levies recommended extending nutritional taxation beyond beverages as early as 2023. The candy tax now reflects these recommendations in law.
A message to manufacturers
The idea is clear: to change the food environment, not just individual behaviors.
By adjusting the cost based on the amount of added sugar, the government encourages people to reduce sugar at the source, as the soda tax on beverages has already done, albeit to a lesser extent.
How does the candy tax will work?
The system is based on a progressive scale, directly inspired by that of the soda tax, but applied this time to solid products.
The proposed scale:
| Sugar added per quintal (100 kg) | Price (€ / quintal) |
| Less than 5 kg | 4 € |
| From 5 to 8 kg | 21 € |
| More than 8 kg | 35 € |
Small business protection
Only companies with an annual turnover exceeding €10 million are affected. The aim is to exclude food artisans and SMEs from the scope of the tax.
Annual indexation
As with the soda tax, the amounts will change automatically every January 1st, based on inflation excluding tobacco.
Simplified debt collection
The tax is collected using the same mechanisms as turnover taxes, thus avoiding the creation of new administrative processes. The proceeds are allocated to the National Health Insurance Fund (CNAM).
What are the prospects for the candy tax?
At the time the sources were consulted (November 2025), the candy tax was being studied as part of the PLFSS, and had not yet been definitively adopted in its final form.
Parliamentary debate is underway, with possible amendments, and industry representatives are closely monitoring the text.
If the measure is adopted, it will be necessary to determine when it will come into effect (effective date), what the final amount and thresholds will be, what the concrete effects will be on supply, prices and consumption, and whether it will be accompanied by other public health measures (nutritional education, reformulation, information) to maximize its impact.
While the soda tax has already changed the composition of a large number of drinks, the question then becomes whether the candy tax will have a comparable effect on solid products.
Summary
The candy tax is neither a political gimmick nor a disguised tax: it is a tool designed to directly impact the sugar content of products that make up the daily lives of French people.
With a progressive scale, a clear target (large manufacturers), annual indexation, and an explicit health objective, the measure is part of a long-term strategy.
It extends the logic initiated with the soda tax: acting at the source to improve the food environment, reduce exposure to added sugars and support the financing of Social Security.
In a country where sugar consumption far exceeds international recommendations, this new tax could well mark a turning point, provided it is part of a comprehensive strategy combining prevention, reformulation and empowerment.
If you would like more information about sugar taxes, read our article here, which highlights the increasing complexity of tax regimes for added sugars in the EU, with multi-tiered scales, varying thresholds, and country-specific reporting mechanisms.
For confectionery, chocolate, biscuit, or import/export companies facing these changes, Eurotax, an expert in indirect taxation (VAT, excise duties, customs), supports compliance with the new sugar tax measures. Eurotax can therefore help anticipate the impacts of this tax by optimizing tax burden management. For more information, contact us here.
