Sugar Levy from 2027: Senate Adopts Amendments – Higher Rates and New Obligations for Businesses

On 27 October 2026, the Senate adopted two amendments to the Act amending the Public Health Act, which provides for a significant increase in the sugar levy and an extension of the range of products subject to this charge. The new provisions are scheduled to take effect on 1 January 2027. The changes will affect not only manufacturers of traditional sweetened beverages and energy drinks but also businesses placing concentrates, syrups and certain dietary supplements on the market.

On 22 October 2026, the Sejm (the lower house of the Polish Parliament) passed the Act amending the Public Health Act (Sejm Paper No. 3155). The Act was supported by 233 Members of Parliament, with 76 voting against and 128 abstaining.

On 27 October 2026, the Senate considered the Act and adopted two amendments of a legislative nature. However, it did not change the fundamental assumptions of the amendment, including the new levy rates and the planned effective date.

The Act will now return to the Sejm for consideration of the Senate’s amendments. The remaining stages of the legislative process will then need to be completed.

1. Significant Increase in Sugar Levy Rates

The most important change concerns the amount of the levy on food products, commonly referred to as the sugar levy.

Under the adopted provisions, the following changes are planned from 1 January 2027:

• An increase in the fixed component of the levy from PLN 0.50 to PLN 0.70 per litre of beverage – where the sugar content does not exceed 5 g per 100 ml of beverage or where at least one sweetener has been added.

• A doubling of the variable component of the levy from PLN 0.05 to PLN 0.10 for each gram of sugar exceeding 5 g per 100 ml of beverage, calculated per litre.

• A tenfold increase in the rate applicable to beverages containing added caffeine or taurine – from PLN 0.10 to PLN 1.00 per litre of beverage.

• An increase in the maximum levy from PLN 1.20 to PLN 1.80 per litre of beverage.

The change concerning beverages containing caffeine or taurine is particularly significant. The increase in the rate from PLN 0.10 to PLN 1.00 per litre represents a substantial rise in the financial burden on manufacturers and importers of energy drinks.

For beverages containing both sugars or sweeteners and caffeine or taurine, the relevant components of the levy will be added together, subject to the statutory cap.

The new rates may therefore significantly affect the costs of placing beverages on the Polish market and, consequently, the pricing policies of businesses.

2. Concentrates Subject to New Rules – PLN 3 per Litre or Kilogram

One of the most important changes is the extension of the definition of a beverage for the purposes of the sugar levy.

Under the new Article 12a(4) and (5) of the Public Health Act, the term “beverage” will cover both liquids intended for direct consumption and certain concentrates.

A concentrate will include, among other things, a product which, after dilution, dissolution or mixing with water or another solvent, becomes a beverage intended for direct consumption.

The new definition will also cover products intended for preparing beverages as part of food service activities classified under Division 56 of the Polish Classification of Goods and Services (PKWiU).

Importantly, the regulation will not be limited to liquid concentrates. It may also cover products in semi-liquid and solid forms, provided that they meet the statutory requirements concerning classification and composition.

A uniform levy rate of PLN 3.00 per litre or kilogram of product has been established for concentrates.

This represents a departure from the rules for calculating the levy applicable to ready-to-drink beverages.

The change may be particularly relevant to businesses offering:

• syrups and concentrates used to prepare beverages;

• powdered preparations intended to be dissolved in water;

• concentrates used in the food service industry;

• certain products intended for consumers to prepare beverages themselves.

In practice, determining whether a given product meets the new definition of a concentrate and falls within the relevant PKWiU classifications will become particularly important.

3. Changes Concerning Dietary Supplements

The amendment also changes the rules governing the exemption of dietary supplements from the sugar levy.

Under the new wording of Article 12b(2)(2) of the Act, the exemption will apply to beverages classified as dietary supplements that are sold in individual packages with a nominal quantity not exceeding 200 ml.

This means that a product’s classification as a dietary supplement will no longer be sufficient in itself to qualify for the exemption.

Products classified as dietary supplements and sold in packages exceeding 200 ml may become subject to the sugar levy if they meet the remaining statutory conditions.

This is particularly important for businesses in the dietary supplement sector offering liquid products containing sugars, sweeteners, caffeine or taurine.

In such cases, it will be necessary to analyse the product’s classification, composition and individual package size.

4. Restrictions on Exemptions for Beverages Containing Juice

The amendment also modifies the conditions for benefiting from the exemption applicable to beverages containing at least 20% fruit, vegetable or fruit-and-vegetable juice.

The exemption will apply to beverages in which:

• the juice accounts for at least 20% by mass of the raw material composition;

• the sugar content does not exceed 5 g per 100 ml of beverage;

• no sweeteners, caffeine or taurine have been added.

Consequently, beverages that meet the requirements concerning juice content and low sugar content may lose their entitlement to the exemption if they contain added sweeteners, caffeine or taurine.

At the same time, a special rule applicable to certain beverages containing more than 5 g of sugar per 100 ml will be maintained.

Beverages containing at least 20% juice, as well as certain carbohydrate-electrolyte solutions to which no sweeteners, caffeine or taurine have been added, will be subject only to the variable component of the levy.

The conditions for applying exemptions and preferential treatment will therefore require reassessment, particularly in the case of products with complex compositions.

5. New Rules for Calculating and Settling the Levy

The Act also introduces changes of an administrative nature.

Under the new wording of Article 12f(5), the sugar content per 100 ml of beverage will be rounded up to the nearest whole gram. The volume of the beverage in litres will be rounded up to two decimal places.

In the case of concentrates, the volume in litres or weight in kilograms will also be rounded up to two decimal places.

The amendment also provides for changes concerning the submission of levy declarations and the jurisdiction of tax authorities.

Entities liable to pay the levy will be required to submit levy declarations electronically using a qualified electronic signature, as well as to calculate and pay the levy on a monthly basis by the 25th day of the following month.

The competent authorities for matters relating to the levy will be the relevant heads of tax offices and directors of tax administration chambers.

The minister responsible for public finance will be authorised to specify, by way of a regulation, the detailed scope of the data to be included in levy declarations and the manner in which they are to be submitted.

For businesses, this means that the changes will need to be reflected not only in the calculation of financial liabilities but also in settlement procedures and IT systems.

6. What Amendments Did the Senate Actually Adopt?

On 27 October 2026, the Senate adopted two amendments proposed by the Public Finance and Budget Committee in its report contained in Senate Paper No. 889 A.

The first amendment concerns Article 12f(2) of the Act. It involves removing the reference “subject to paragraph 7”.

The amendment is legislative in nature and aims to eliminate an undesirable drafting technique involving cross-references between provisions of the same article.

It does not remove the special rule for calculating the levy on certain beverages containing juice and carbohydrate-electrolyte solutions, which remains regulated under Article 12f(7).

The second amendment concerns Article 12g(5)(1). It replaces the words “should include” with “includes”.

Its purpose is to clarify the provision authorising the minister responsible for public finance to determine the detailed scope of the data provided in levy declarations.

Both amendments were adopted by the Senate.

Importantly, the Senate did not change the proposed levy rates, the scope of products covered by the new rules or the planned effective date of the Act.

7. Will the New Provisions Enter into Force on 1 January 2027?

Under Article 3 of the adopted Act, the new provisions are scheduled to enter into force on 1 January 2027.

However, this date raises certain concerns regarding the amount of time businesses will have to prepare for the new obligations.

In its opinion dated 23 October 2026, the Legislative Office of the Chancellery of the Senate pointed out the need to consider whether the proposed effective date complies with the standards arising from Article 2 of the Constitution of the Republic of Poland.

In this context, the Legislative Office highlighted the scope of the changes and the need to provide businesses with sufficient time to adapt their operations to the new regulations.

Despite these concerns, the Senate did not decide to postpone the Act’s effective date.

As of 28 October 2026, the legislative process has not yet been completed. The Act still requires the Sejm to reconsider the amendments adopted by the Senate, followed by the President’s signature and official publication.

8. What Do the Changes Mean for Businesses?

The amendment to the Public Health Act will be relevant not only to businesses that are already required to account for the sugar levy.

The extension of the definition of a beverage and the changes to the rules concerning dietary supplements may result in new obligations being imposed on entities that have not previously been required to pay the levy.

In particular, businesses should review the following areas:

• Product portfolio – identifying which beverages, syrups, concentrates or dietary supplements will be subject to the new provisions.

• PKWiU classification and product composition – verifying the conditions under which products become subject to the levy and assessing the availability of exemptions.

• Future financial liabilities – taking into account the new rates, caps and rounding rules.

• Settlement processes – adapting systems and procedures to the amended requirements for calculating, declaring and paying the levy.

Correctly distinguishing ready-to-drink beverages from concentrates will become particularly important, as the legislator has introduced different methods for calculating the levy for these product categories.

The increase in the sugar levy from 2027 therefore represents not only a change in rates but also a significant extension of the range of products and businesses that may be subject to new obligations.

In view of the planned effective date, businesses should already take these changes into account when preparing for their 2027 settlements, while continuing to monitor the completion of the legislative process.

Contact

Krzysztof Wiński
Managing Partner, T&P Advisory | Thedy & Partners
krzysztof.winski@thedy.pl
Tel. +48 519 506 434

Łukasz Pamuła
Senior Manager, T&P Advisory | Thedy & Partners
lukasz.pamula@thedy.pl
Tel. +48 519 504 779