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Poland is proposing to significantly increase its sugar tax and widen its scope to cover more beverages, concentrates and drink-form dietary supplements, in a move the government says will strengthen public health measures and increase funding for healthcare.

The draft amendment to Poland’s 2015 Public Health Act, published by the Polish government in June 2026, would increase existing rates while closing exemptions that the government says have allowed some manufacturers to avoid the levy. The proposal is currently at an early stage, with the government targeting adoption of the legislation in the third quarter of 2026.

If approved, the changes are proposed to take effect from 1 January 2027.

The government argues that the existing sugar tax, introduced in 2020, has become too low relative to beverage prices to meaningfully influence consumer behaviour. According to the draft, sales of carbonated drinks initially fell by 19% after the levy was introduced, but subsequently returned to pre-tax levels.

Under the proposed changes, the fixed rate for beverages containing up to 5g of sugar per 100ml, or any quantity of specified sweeteners, would rise from PLN 0.50 to PLN 0.70 per litre.

The variable charge for every gram of sugar above 5g per 100ml would double from PLN 0.05 to PLN 0.10, while the charge for caffeine or taurine would increase from PLN 0.10 to PLN 1.00 per litre.

The maximum levy would also increase from PLN 1.20 to PLN 1.80 per litre.

The proposed legislation would also broaden the tax beyond ready-to-drink beverages.

All drink concentrates would become subject to the levy regardless of whether they are sold as liquids, semi-liquids, solids or syrups. A separate rate of PLN 3 per litre or kilogram of concentrate is proposed, reflecting the government's view that concentrated products can contain significantly more sugar than beverages ready for consumption.

Drink-form dietary supplements would also be brought into scope, although products sold in packs of no more than 200ml would be excluded.

The government has specifically highlighted highly sweetened fruit syrups that it says have shifted from being marketed as fortified foods to dietary supplements since the sugar tax was introduced. It argues that this has enabled manufacturers to avoid the levy while placing products with high sugar content in a category perceived by consumers as health-supporting.

The proposal would additionally remove an existing exemption for beverages containing at least 20% juice and no more than 5g of sugar where they also contain caffeine, taurine or sweeteners.

The government says some manufacturers have reformulated products to meet the current exemption by increasing juice content and reducing sugar in favour of sweeteners such as aspartame, sucralose and acesulfame K. Under the new rules, these products could become subject to the levy.

The proposal would affect a range of products, including certain energy drinks, sweetened beverages and non-alcoholic beer.

The Polish government says the changes are intended both to reduce the economic accessibility of sugar-sweetened beverages and generate additional revenue for the National Health Fund (NFZ).

Currently, 96.5% of revenue from the food levy is transferred directly to the NFZ, where it is used for educational and preventive activities and healthcare services associated with the consequences of overweight and obesity.

The government estimates that total NFZ expenditure reached PLN 220.2bn in 2025, while the direct costs associated with obesity – including prevention, diagnosis and treatment – could reach between PLN 4.4bn and PLN 15.4bn. When indirect costs are included, the figure could rise to PLN 44.1bn, according to the government's assessment.

The government cites World Health Organization and OECD guidance indicating that fiscal measures can contribute to healthier consumer behaviour.

The proposals have nevertheless drawn opposition from an industry coalition comprising 20 organisations representing agriculture, food manufacturing, retail and employers, including the Polish Federation of Food Industry (PFPŻ ZP).

The coalition has called for the proposal to be withdrawn in its entirety, arguing that the government has not provided sufficient evidence that higher tax rates or an expanded scope will deliver measurable public health benefits.

The organisation argues that the proposal is primarily fiscal and says it should instead be preceded by a comprehensive assessment of the existing tax, including its public health impact, fiscal performance and effects on consumers and businesses.

It also claims that the changes could undermine previous reformulation efforts by taxing products that manufacturers have already modified to comply with the existing rules.

The coalition has also raised concerns over the impact on manufacturers already facing additional regulatory costs from Poland's deposit return system and forthcoming extended producer responsibility requirements.

According to PFPŻ ZP estimates, the proposed measures could result in retail price increases of approximately 6% to more than 22%, depending on the product category. It warned that higher prices could increase cross-border shopping and informal trade while reducing the competitiveness of Polish food and beverage manufacturers.

The organisation also cautioned that taxing juice-containing beverages currently exempt from the levy could reduce demand for Polish fruit, affecting growers and processors. Similarly, lower demand for sugar-containing beverages could have implications for the domestic sugar industry and sugar beet producers.

The coalition said Poland already has one of Europe's highest effective sugar tax burdens when measured against consumer purchasing power and that further increases could put domestic manufacturers at a disadvantage compared with producers elsewhere in the EU.

The proposed changes are not yet law. The draft is currently undergoing consultation, after which the Polish government will consider stakeholder feedback before deciding whether amendments are required and whether to progress the proposal through parliament.