The French tax regime for non-alcoholic beverages is complex, encompassing various taxes and contributions based on the drink’s composition. Beyond the well-known taxes on sugary drinks, even water is subject to taxation. This article outlines the key aspects of this regime:
Sugary and Artificially Sweetened Drinks:
These contributions apply to:
- Packaged beverages (bottles, cans, etc.)
- Fruit/vegetable juices, mineral/carbonated waters with added sugars or sweeteners
- Drinks sold directly in France (consumer or professional)
- Beverages with added sugars, regardless of quantity
- Drinks with synthetic sweeteners, regardless of sugar content
- Beverages with alcohol content ≤ 1.2% vol. (≤ 0.5% for « non-alcoholic » beers/coolers)
Exemption: No contribution for caffeinated drinks exceeding 220 mg caffeine/liter.
Tax Rates for non-alcoholic drinks (2024):
| Quantity of sugar (in kg of added sugar per hl of drink) | Applicable rate (in € per hl of beverage) |
| Less than or equal to 1 | 3,34 € |
| 2 | 3,9 € |
| 3 | 4,44 € |
| 4 | 4,99 € |
| 5 | 6,11 € |
| 6 | 7,22 € |
| 7 | 8,33 € |
| 8 | 10,55 € |
| 9 | 12,77 € |
| 10 | 14,98 € |
| 11 | 17,21 € |
| 12 | 19,43 € |
| 13 | 21,65 € |
| 14 | 23,87 € |
| 15 | 26,09 € |
| Beyond 15 | + 2,21 € / kg of added sugar |
Note: If a drink contains both added sugars and sweeteners, both taxes apply.
Water:
- Scope:
- Natural/artificial mineral waters
- Spring water and other potable table water
- Filtered, sterilized, or pasteurized laboratory water
- Tax Rate (2024): €0.54 per hectoliter
- Municipal Tax: Optional additional contribution may be imposed by municipalities where a mineral water source is commercially exploited.
Who Pays for the taxes on non-alcoholic drinks in France?
- Sugary/Sweetened Drinks: Manufacturers, importers, or suppliers (including free distribution) are responsible for the contributions.
- Water: Generally applies to manufacturers, source operators, importers, or distributors.
VAT on non-alcoholic drinks in France
- 5.5%: For drinks in containers allowing storage (bottles, cans, etc.)
- 10%: For drinks taken away for immediate consumption (cups, etc.)
Declaration and Payment:
- Contributions for sugary/sweetened drinks are due alongside VAT, following the relevant VAT regime.
- Water tax has its own declaration and payment procedures.
Exemptions:
- Water exported directly (without intermediaries) by manufacturers, source operators, importers, or distributors.
Eurotax specializes in assisting with indirect tax declarations and payments (VAT, excise duties, taxes on non-alcoholic drinks, etc.). Do not hesitate to contact us here.