Finland’s soft drink taxation will be reformed on 1 April 2026, when the current two-tier model is replaced by a system more precisely tied to sugar content. In practice, this means that beverage taxation (and therefore purchase prices) will no longer work “as one package”; instead, a product-by-product basis: the more sugar, the higher the tax.
What is changing: briefly and practically
Under the reform, the soft drink tax will be divided into six tax levels based on sugar content. The tax on sugar-free drinks will increase, and for drinks containing sugar, the tax will be determined according to six brackets.
According to the Finnish Tax Administration’s summary (from 1 April 2026 onwards):
- The tax on sugar-free drinks will rise to 20 cents per litre.
- The tax on drinks containing sugar will be 27, 35, 43, 51, or 59 cents per litre, depending on the product’s sugar content.
The reform applies broadly across the soft drink category, including soft drinks, juices, mineral waters, energy drinks, and also certain coffee drinks.
Why will this change be more visible in the market than before?
A health-based steering effect is a key goal of the reform: taxation is intended to guide both consumption and production toward lower-sugar alternatives, while also increasing tax revenues.
In practice, this creates a new “chain reaction” in procurement and product ranges:
Sugar content → tax category → purchase price/consumer price → demand
When the tax level varies by product, price changes will also vary. This may mean that, for the same use (for example a lunch juice, buffet beverage, or drink mixer), a different product will be chosen in the future than before. Quite simply because products will fall into different tax brackets and price points.
What about juices; why has the “juice tax” become part of the discussion?
Public discussion has focused on soft drinks, but what has attracted particular attention in this tax reform is that it also applies to juice and smoothies. The issue here is that in many of these products the sugar is naturally derived from raw ingredients, rather than added. In 100% juices, the sugar content cannot be reduced, so the tax increase cannot be avoided. This means that the natural option becomes more expensive. As a result, price pressure may lead to the sugar content of juice drinks being reduced by using artificial sweeteners instead of real sugar.
This has also been highlighted in the “Unreasonable Juice Tax” (Kohtuuton mehuvero) campaign, which emphasizes the current tax level of 100% juices and estimates that under the 2026 model the tax will rise significantly (according to the campaign, the level for 100% juices would be 51–59 cents per litre).
Up to now, juices have been subject to a uniform soft drink tax of €0.32 per litre of ready-to-drink beverage, regardless of sugar content. From 1 April 2026, this will change: the tax paid on juices will be determined according to sugar content, and it may rise, for example, to €0.43 or €0.51 per litre of ready-to-drink beverage.
This becomes especially problematic in the case of concentrates. A company selling concentrate pays tax based on the litre amount of the finished beverage, meaning also on the water that the customer adds themselves, not only on the product that is actually being sold. In other words, the taxation is applied to the end product, even though the product being sold is a concentrate. The increase is clearly visible in costs: the reform raises the soft drink tax on 100% juice concentrates by as much as 59%, and on orange-apple and berry juice drink concentrates by more than 34%. Depending on the product, the tax increase on Norlas juice concentrates is between €6.60 and €11.40 per 10-litre box. In addition, VAT is then added on top of the new increased price, since VAT is paid on the full new price.
Making the use of juice concentrates more expensive is also a worse option from an environmental perspective, because beverages sold in concentrate form offer clear advantages:
- More efficient logistics: less “water volume” to transport means lower transport volumes and fewer truck journeys across Europe. For example, one truckload of juice concentrate corresponds on average five to seven truckloads of ready-to-drink beverage, depending on the dilution ratio.
- Less packaging material: when sold as a concentrate, the same amount of beverage can be produced using less packaging.
- No cold chain: the product can be stored without continuous refrigeration, which reduces energy consumption in storage and distribution.
What does this mean for HoReCa and B2B customers?
- It is worth reviewing product ranges in good time.
When prices change product by product, even a smal change in the price per litre can multiply significantly across large volumes (lunch service, buffets, meetings, à la carte). - Price points and margins will change differently across products.
The same “best-seller” may become more expensive than before, while another alternative may remain more competitive. - Product development and recipe reformulation will become more important wherever sugar can be reduced.
The market will likely respond to by increasing lower-sugar alternatives, as the tax model makes sugar content a more visible factor than before.
How are we at Norlas preparing, and what are we doing in practice?
Our goal is to keep pricing as transparent as possible and help customers find workable solutions even after the tax change. In practice, this means:
- Clear product-specific pricing updates from 1 April 2026 onwards.
- Product range consulting: what the change may mean in your specific usage situations (buffet, lunch service, café, bar, events), and how together we can find the product range that best fits your needs.
- Product development and alternatives: We are developing products to reduce the sugar content of juice drinks. Our aim is to bring products to the market that can meet the demand for lower-sugar options without compromising on taste or intended use.
FQA
Does the change only affect soft drinks?
No. The tax applies broadly to soft drinks, but also to juices, including 100% juices and juice drinks.
When will the change come into effect?
1 April 2026.
Why are unpackaged / self-mixed drinks mentioned?
The Finnish Tax Administration also describes how taxation applies to different product groups (for example, unpackaged drinks and solid beverage ingredients).
Bibliography:
Kohtuuton Mehuvero. https://kohtuutonmehuvero.fi/
Verohallinto: Valmisteverotuksen muutoksia 2026. https://www.vero.fi/tietoa-verohallinnosta/uutishuone/verotuksen_muutoksia/valmisteverotuksen-muutoksia-2026/
Yle: Limsoille ja kivennäisvesille tulossa kuusiportainen verohäkkyrä: mitä sokerisempi juoma, sitä kovempi vero. https://yle.fi/a/74-20165260