The list of legislative and programming works of the Council of Ministers presents the assumptions of amendments to the Public wellness Act and to any another laws that concern the principles of collection and the amount of the charge on foodstuffs (the alleged sugar tax).
Higher sugar taxation rates
Increasing sugar taxation rates will be a key change for entrepreneurs and consumers. The fixed fee for sugar content of little than or equal to 5g in 100 ml of drink, or for content in any quantity of sweetener, is to increase from 50 gr to 70 g, the variable fee for each gram of sugar exceeding 5g in 100 ml of drink: from 5 gr to 10 g, the caffeine or taurine content fee from 10 gr to 1 zł, and the maximum fee for the drink covered by the sugar levy from 1,20 zł to 1,80 zł, calculated per litre of drink.
– We object to the government's proposal for specified a advanced increase in the sugar tax, which is up to 100% of the current charge for certain beverages. The proposal does not contain any information on the economical impact of this change. It has not been indicated how much the costs will should be borne by producers and importers of sweetened beverages, the impact these changes will have on entrepreneurs, their financial condition and their prospects for development. How much will the producers of vegetables and fruit containing natural sugar lose, which is the basis for the production of beverages, says Przemysław Pruszyński, taxation adviser, manager of the taxation department of the Confederation of Leviathan.
Additional budget revenue
The reason for the increase is to increase the effectiveness of the sugar levy and stimulate healthy consumer products. Unfortunately, the experience so far shows that the real nonsubjective of the sugar taxation is to get additional budgetary revenue, and the concern for health-promoting awareness of citizens is to exclude the slogan that is intended to increase public acceptance for planned changes.
It is impossible not to mention the study of the ultimate Audit Office of 2025 (LSZ.41.9.2024 No. 130/2024/P/24/085/LSZ), which indicates that the sugar taxation and the additional levy on alcohol in tiny packages were not intended to combat obesity and alcohol addiction, only mostly benefits financed by the NFZ. It is hard to identify at least 1 national-wide media run promoting health-promoting consumer choices financed by sugar-charge money. The concern for the wellness of citizens should be expressed, in peculiar on the basis of education and incentives for active lifestyles, not by imposing or expanding already very advanced taxes.
High excise work on alcohol
In addition, an introduction from 2026 was announced 3 times higher than planned (resulting from the alleged excise map) – 15% of excise duties on alcoholic products. In combination with the increase in the sugar taxation and the costs of implementing the bailout system, this will be a very serious burden not only for the alcohol industry, but besides for the commercial, agriculture and catering industries. The deficiency of justification for higher than the consequence of the alleged excise taxation increases on alcohol results straight from the data that the consumption of beer in Poland has been lowest for 20 years, while this year it is 10% lower than the year before (source: ZPPP's message of 22 August 2025).
So in this case, too, we are dealing with overly fiscal plans by the government in relation to needs. The specified indication of the economical availability of alcohol does not constitute grounds for expanding excise duties, in peculiar given the decreasing consumption of alcohol.
The natural consequence of the large increases in excise work is to redirect request towards little taxed imported products or from illegal sources (grey zone), which will consequently not translate into the projected increase in budgetary revenue.
Forgotten rule of decent legislation
In the context of the announced increases in the taxation on sugar and excise duties on alcoholic products, 1 more aspect is besides important, which does not straight mention to the reasons presented by supporters or opponents, more or little professional state policy, but to values specified as the rule of decent legislation, according to which citizens (entrepreneurs) are given the right time to adapt to the changes adopted. The mention to this value was repeatedly expressed by the rulers, who frequently and eagerly pointed out that they intended to "restore predictability in the taxation strategy by stabilising the law and restoring dialog with organisations representing employers and trade unions. (...) the Parties to the Coalition will in peculiar introduce a six-month minimum vacatio legis for changes in taxation law.’
"Unfortunately, the announced changes, which would begin to apply from 1 January 2026, have not even been notified six months in advance, and given that the public consultation phase should last 30 days, parliamentary work (even accelerated) will besides last at least 1 month, plus time for the possible signature of the bill by the President, in practice we may gotta deal with a fewer weeks of vacatio legis, which is not adequate to implement all necessary, time-consuming and costly changes in enterprises," Przemysław Pruszyński added.
Confederation of Leviathan
