Ukraine plans to introduce an excise tax on sugary drinks starting in 2026, which will significantly affect their final price for consumers. The draft law proposes setting the excise rate at 0.1 euros per liter, which is equivalent to approximately 5 hryvnias for each liter of beverage.
This is reported by Finway
Details of the New Excise Tax and Expected Budget Revenues
The government estimates that this new measure will generate an additional approximately 8.5 billion hryvnias annually for the state budget. According to analysts, the introduction of a tax on sugary drinks is a common global practice already implemented by over 100 countries. The main goal of such measures is not only to replenish the budget but also to promote public health by reducing the consumption of sugary products.
“The uniqueness of the Ukrainian approach is that the excise will also apply to products with sugar substitutes. Sugar substitutes are less frequently taxed worldwide, which has sparked discussions,” the Center for Economic Strategy noted on Telegram.
Drink Prices: How the Cost of Coca-Cola Will Change
Experts estimate that a two-liter bottle of “Coca-Cola” may increase in price by approximately 12 hryvnias after the new excise is implemented. As of September 2025, the average price of a two-liter bottle of this beverage is around 45 hryvnias, and after the legislative changes, it could rise to 57 hryvnias.
Another feature of the Ukrainian initiative is the extension of the excise not only to sugary drinks but also to those containing sugar substitutes, which is rare in international practice and has become a topic of discussion among experts and the public.
The introduction of an excise tax on sugary water is not a new idea — the relevant draft law was prepared back in 2023, and the tax was anticipated in previous budget documents, albeit for later dates. The postponement is explained by the need to find additional funds, particularly for financing the Armed Forces of Ukraine.
For the excise tax to be finally implemented, the changes must be supported by the Verkhovna Rada and then signed by the president. To come into effect by January 1, 2026, all procedures must be completed in a timely manner.