SSB Taxes - Case studies

Thai Excise Department Implements New Sugar Tax on Beverages

In effect since September 16, 2017, the Thai Excise Department implemented for first time ever, an excise sugar tax on certain beverages to reduce consumption of sugar and to increase health consciousness. The beverages that will be subject to the new excise tax include:

  1. Artificial mineral water, soda water, and carbonated soft drinks without sugar or other sweeteners and without flavour.
  2. Mineral water and carbonated soft drinks with added sugar or other sweeteners or flavours; and other non-alcoholic beverages.
  3. Fruit and vegetable juices.
  4. Coffee and tea.
  5. Energy drinks.
  6. Beverage concentrates to be used with beverage vending machines for distribution at retail areas.

The scope of the tax on sugar content includes added sugar and natural sugar but excludes non-sugar sweeteners.