Germany's sugar drinks tax (Zuckergetränkesteuer) is a draft levy approved by the federal cabinet on 14 October 2026, charging 26 cents per litre on drinks with 5 g to under 8 g of sugar per 100 ml and 32 cents per litre from 8 g, with a planned start on 1 July 2027. Alcohol-free beer, alcohol-free wine and alcohol-free sparkling wine appear on the list of drinks the draft does not cover.
The text is not law: the cabinet adopted a drafting aid for the governing parliamentary groups, and the Bundestag has not voted. This page sets out the two rate bands, the taxed and exempt categories, the August 2026 concept paper that would have taxed alcohol-free beer, a comparison with the British levy, the objections raised so far and what the published reports leave open. No Belgian or European Union equivalent is cited, because none could be verified from an official text.
What would Germany's sugar drinks tax charge, and from when?
The cabinet draft sets two bands by sugar content per 100 ml: 26 cents per litre for 5 g to under 8 g, and 32 cents per litre for 8 g or more. The planned start is 1 July 2027. Expected revenue is 690 million euros in 2027, a part-year, and about 890 million euros in 2031.
The thresholds are stated per 100 ml and the rates per litre, so 5 g per 100 ml equals 50 g per litre and 8 g per 100 ml equals 80 g per litre. On a 1.5-litre bottle the tax alone comes to about 39 cents in the lower band (0.26 multiplied by 1.5) and 48 cents in the upper band (0.32 multiplied by 1.5), before any retail margin or value added tax. The first draft had three bands, with a 38-cent top rate from 10 g; the coalition compromise reported on 9 October 2026 dropped that third band and kept the two-band model recommended by the health insurance reform commission. Producers and wholesalers owe the tax, as with other excise duties, and independent producers up to 70,000 litres a year are exempt.
Which drinks would pay the tax, and which are listed as not covered?
The draft taxes lemonades such as cola and orange soda, sweetened fruit spritzers, iced tea, energy drinks, fruit nectar, sugar-added juice concentrates and sugary syrups. Pure juices, milk and plant drinks, sweetener-only drinks, alcoholic drinks and their alcohol-free alternatives are listed as not covered. Alcohol-free beer, wine and sparkling wine sit in that last group.
| Drink category | Treatment in the cabinet draft (sugar threshold in g per 100 ml) | Examples named in the reports |
|---|---|---|
| Sugared soft drinks | Taxed from 5 | Cola, orange lemonade, sweetened fruit spritzers, iced tea, energy drinks |
| Nectars, concentrates and syrups | Taxed from 5 | Fruit nectar, juice concentrates with added sugar, sugary syrups and post-mix supplied to catering or consumers |
| Alcohol-free beer, wine and sparkling wine | Not covered, whatever the sugar content | Alcohol-free liqueurs and cocktails are listed with them |
| Drinks sweetened only with substitutes | Not covered | Zero-sugar colas |
| Pure juices and unsweetened spritzers | Not covered | Pure fruit and vegetable juices, pure juice concentrates |
| Milk and plant drinks | Not covered | Milk, oat drinks, rice drinks |
| Alcoholic drinks | Not covered | Beer, wine and spirits, already under other excise duties |
Why does the exemption name the drink and not measure the sugar?
The reports describe the exemption as a list of product categories and not as a sugar test. Alcoholic drinks are excluded because most already carry a separate excise duty, and their alcohol-free alternatives are named as not covered beside them. No report consulted gives a separate reason for the alcohol-free group or a sugar ceiling for it.
A category exemption means the 5 g threshold is never applied to beer. Sugar levels in alcohol-free beer vary widely between recipes, as the site's page on sugar and calories in non-alcoholic beer documents, so a malt-forward alcohol-free beer is outside the tax by name, while a cola at the same sugar level would fall inside it. The draft also leaves out drinks sweetened only with substitutes, which confirms that the levy targets added sugar in soft drinks and not calories in general. A report of 22 October 2026 adds one qualification: breweries increasingly make soft drinks, so brewing companies can still be affected through those product lines.
Did earlier drafts tax alcohol-free beer and wine?
Yes. A Finance Ministry concept paper that surfaced in August 2026 proposed extending the tax to alcohol-free beer and wine, sweetener-sweetened drinks, juices from concentrate and plant-based milks, with a threshold of 4.5 g per 100 ml. A later compromise paper exempted alcohol-free beer and wine, and the cabinet text of 14 October keeps that exemption.
That sequence is the detail missing from most summaries. The Agriculture Ministry estimated about 2 billion euros a year in revenue under the concept paper, against 650 million euros foreseen in the coalition agreement. On 26 August 2026 Finance Minister Lars Klingbeil called a tax on sugar-free drinks “Quatsch” (nonsense) and said it would not come, and Chancellor Friedrich Merz said he could underline that position one to one. The exemption of alcohol-free beer and wine therefore reflects a narrowing that took place within two months, from a concept paper that included them to a cabinet draft that lists them as not covered.
How does the German design compare with the British levy?
The German bands match the British thresholds exactly: 5 g and 8 g of sugar per 100 ml. The rates differ. The United Kingdom's Soft Drinks Industry Levy has charged 19.4 pence per litre in the lower band and 25.9 pence in the higher band since 1 April 2025, against 26 and 32 euro cents in the German draft.
| Feature | Germany (cabinet draft) | United Kingdom (levy in force) |
|---|---|---|
| Lower band (g of sugar per 100 ml) | 5 to under 8 | 5 to under 8 |
| Higher band (g of sugar per 100 ml) | 8 or more | 8 or more |
| Lower rate per litre | 0.26 euro | 19.4 pence (18 pence from 6 April 2018 to 31 March 2025) |
| Higher rate per litre | 0.32 euro | 25.9 pence (24 pence in the same period) |
| Start | Planned for 1 July 2027 | 6 April 2018 |
| Legal status on 26 October 2026 | Draft, Bundestag has not voted | In force |
| Receipts | 690 million euros expected in 2027 | 327 million pounds in 2024 to 2025 (provisional) |
British receipts fell in three successive years, from 355 million pounds in 2022 to 2023 to 338 million in 2023 to 2024 and 327 million in 2024 to 2025. A report of 1 October 2026 noted that German revenue forecasts were questioned because manufacturers may cut sugar to avoid the tax, as reportedly happened in Britain.
Where does the bill stand, and who objects?
The bill has not passed. On 14 October 2026 the cabinet approved a drafting aid for the coalition groups, which plan to add the tax to the 2027 budget accompanying act, and the Bundestag had not voted in the latest report consulted, dated 22 October 2026. A broader exemption for producers up to 1 million litres still needs European Commission approval.
Objections come from several sides. The National Regulatory Control Council (Nationaler Normenkontrollrat) objects to the accelerated procedure and finds many implementation assumptions insufficiently traceable. The German Brewers' Association (Deutscher Brauer-Bund) and other industry bodies want the plans stopped or fundamentally revised and call the summer 2027 start too early, citing IT, invoicing and process costs; an earlier draft estimated about 2.3 million euros a year in compliance costs for companies and about 200 additional customs posts. The CSU is reported to prefer a start on 1 January 2028. The status was checked on 26 October 2026 and can change at any sitting.
What do the published reports not establish?
The reports describe a draft and not a law, and the first-year revenue estimate has moved between 690 million and 945 million euros across versions. Rates and exemptions here come from three reports that agree with each other; the Finance Ministry's own press page could not be retrieved, and the Bundestag can still amend the text.
Three limits apply. The reports give no sugar value for any alcohol-free beer and do not say whether the list of exempt drinks will survive parliamentary amendment. They define a sugar drink only through examples, not through a legal definition. The 1 million litre exemption, if approved, would change who pays but not the bands. No Belgian or EU-wide comparable measure is cited, because none could be verified from an official text.
Which short questions does Germany's sugar tax raise for alcohol-free drinks?
Will alcohol-free beer be taxed under Germany's sugar tax?
No, under the cabinet draft of 14 October 2026. Alcohol-free beer, wine and sparkling wine are listed as not covered, but the draft is not yet law, because the Bundestag has not voted.
How much would the German sugar drinks tax cost per litre?
The draft charges 26 cents per litre for 5 g to under 8 g of sugar per 100 ml and 32 cents per litre from 8 g, planned from 1 July 2027. A 1.5-litre bottle in the upper band would carry about 48 cents of tax.
Does the tax apply to sugar-free drinks such as zero colas?
No. Drinks sweetened only with sugar substitutes are not taxed in the cabinet draft, and Finance Minister Lars Klingbeil said on 26 August 2026 that a tax on sugar-free drinks would not come.
Is there a similar sugar tax in the United Kingdom?
Yes. The Soft Drinks Industry Levy has applied since 6 April 2018 with the same 5 g and 8 g bands per 100 ml, at 19.4 and 25.9 pence per litre since 1 April 2025.
Sources
- Haufe, Bundeskabinett: Einführung einer Zuckergetränkesteuer (15 October 2026, citing the Federal Ministry of Finance notice of 14 October 2026): two bands of 0.26 and 0.32 euro per litre, categories not covered including alcohol-free wine, sparkling wine, beer, liqueurs and cocktails, 70,000 litre and 1 million litre rules, start 1 July 2027. Consulted 26 October 2026.
- Deutsche Handwerks Zeitung, Kabinett beschließt Zuckersteuer auf Getränke (14 October 2026): rates, exemptions including alcohol-free beer and wine, revenue 690 million euros in 2027 and 890 million euros in 2031, CSU preference for 1 January 2028. Consulted 26 October 2026.
- Retail News, Bundeskabinett beschließt Zuckersteuer auf Softdrinks ab Juli 2027 (14 October 2026): rates, tax of 39 and 48 cents on a 1.5-litre bottle, exemptions, Bundestag still to debate. Consulted 26 October 2026.
- ZDFheute, Zuckersteuer kommt abgeschwächt: Weniger Steuern, mehr Ausnahmen (14 October 2026): scaled-back two-band draft, third band dropped, producers up to 70,000 and 1 million litres. Consulted 26 October 2026.
- Deutsches Ärzteblatt, Bundesregierung erteilt Zuckersteuer auf zuckerfreie Getränke eine Absage (26 August 2026): concept paper with alcohol-free beer and wine, 4.5 g threshold, statements by Lars Klingbeil and Friedrich Merz, revenue estimates of about 2 billion and 650 million euros. Consulted 26 October 2026.
- Deutsches Ärzteblatt, Kanzleramt stoppt vorerst Klingbeils Zuckersteuer (1 October 2026, updated 5 October 2026): first draft, exemption of alcohol-free beer and wine, first-year estimate of 945 million euros, reformulation concern. Consulted 26 October 2026.
- Tagesspiegel, Freigrenze für Kleinproduzenten: Koalition einigt sich offenbar im Streit über Zuckersteuer (9 October 2026): two-band compromise, 70,000 litre threshold, start 1 July 2027. Consulted 26 October 2026.
- MS Aktuell, Zuckersteuer soll kommen: Neue Zweifel am schnellen Start (22 October 2026): Haushaltsbegleitgesetz 2027 route, objections of the Nationaler Normenkontrollrat and the Deutscher Brauer-Bund, compliance cost estimates. Consulted 26 October 2026.
- GOV.UK, Soft Drinks Industry Levy statistics commentary: bands of 5 g and 8 g per 100 ml, rates of 18 and 24 pence per litre from 6 April 2018 and 19.4 and 25.9 pence from 1 April 2025, receipts of 355, 338 and 327 million pounds. Consulted 26 October 2026.
- Calculated figures: 0.26 multiplied by 1.5 gives 0.39 euro; 0.32 multiplied by 1.5 gives 0.48 euro; 5 g per 100 ml multiplied by 10 gives 50 g per litre.
The best-documented reading is narrow: the German cabinet draft of 14 October 2026 taxes sweetened soft drinks in two bands from 5 g of sugar per 100 ml and lists alcohol-free beer, wine and sparkling wine as not covered, an exemption that an August concept paper had not granted. Whether it holds depends on a Bundestag vote that had not taken place on 26 October 2026.
zeroproof.one follows the category with the source and the date attached to each figure. The Journal holds the reference pages on alcohol-free beer, labels and national markets, including the European market share of alcohol-free beer.